(Rev. July 2026)
Instruction 706 — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States
United States Estate (and Generation-Skipping Transfer) Tax Return
For decedents dying after December 31, 2025.
Section references are to the Internal Revenue Code unless otherwise noted.
Revisions of Form 706
| For Decedents Dying | For Decedents Dying | Use Revision of Form 706 Dated |
|---|---|---|
| After | and Before | and Before |
| December 31, 1998 | January 1, 2001 | July 1999 |
| December 31, 2000 | January 1, 2002 | November 2001 |
| December 31, 2001 | January 1, 2003 | August 2002 |
| December 31, 2002 | January 1, 2004 | August 2003 |
| December 31, 2003 | January 1, 2005 | August 2004 |
| December 31, 2004 | January 1, 2006 | August 2005 |
| December 31, 2005 | January 1, 2007 | October 2006 |
| December 31, 2006 | January 1, 2008 | September 2007 |
| December 31, 2007 | January 1, 2009 | August 2008 |
| December 31, 2008 | January 1, 2010 | September 2009 |
| December 31, 2009 | January 1, 2011 | July 2011 |
| December 31, 2010 | January 1, 2012 | August 2011 |
| December 31, 2011 | January 1, 2013 | August 2012 |
| December 31, 2012 | January 1, 2017 | August 2013 |
| December 31, 2016 | January 1, 2018 | August 2017 |
| December 31, 2017 | January 1, 2019 | November 2018 |
| December 31, 2018 | January 1, 2025 | August 2019 |
| December 31, 2024 | August 2025 |
General Instructions¶
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