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Instructions for Form 706›(Rev. July 2026)›General Instructions

Purpose of Form

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

The executor of a decedent’s estate uses Form 706 to figure the estate tax imposed by chapter 11 of the Internal Revenue Code. This tax is levied on the entire taxable estate and not just on the share received by a particular beneficiary. Form 706 is also used to figure the generation-skipping transfer (GST) tax imposed by chapter 13 on direct skips (transfers to skip persons of interests in property included in the decedent’s gross estate).

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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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