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Instructions for Form 706›(Rev. July 2026)

Future Developments

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

For the latest information about developments related to Form 706 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form706 .

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▸Contents — Instruction 706 — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
Instruction 706 — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

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