Obtaining Forms and Publications To File or Use

Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:

• Download forms, including talking tax forms, instructions, and publications;

• Order IRS products online;

• Research your tax questions online;

• Search publications online by topic or keyword;

4 Instructions for Form 706 (Rev. 7-2026)

• Use the online Internal Revenue Code, regulations, or other official guidance;

• View Internal Revenue Bulletins (IRBs) published in the last few years; and

• Sign up to receive local and national tax news by email.

Other forms that may be required.

• Form SS-5, Application for a Social Security Card.

• Form 706-CE, Certificate of Payment of Foreign Death Tax.

• Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of Nonresident Not a Citizen of the United States.

• Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return.

• Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States.

• Form 712, Life Insurance Statement.

• Form 2848, Power of Attorney and Declaration of Representative.

• Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes.

• Form 4808, Computation of Credit for Gift Tax.

• Form 8453-EG, E-file Declaration for Forms 709, 709-NA, 706, 706-A, 706-GSD, 706-GST, 706-NA, 706-QDT, and 708.

• Form 8821, Tax Information Authorization.

• Form 8822, Change of Address.

• Form 8879-EG, E-file Authorization for Forms 709, 709-NA, 706, 706-A, 706-GSD, 706-GST, 706-NA, 706-QDT, and 708.

• Form 8971, Information Regarding Beneficiaries Acquiring Property From a Decedent.

Additional information. Pub. 559, Survivors, Executors, and Administrators, may assist you in learning about and preparing Form 706.