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

Where To File

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

File Form 706 at the following address.

Department of the Treasury Internal Revenue Service Kansas City, MO 64999

If you’re using a private delivery service (PDS), file at this address.

Internal Revenue Submission Processing Center 333 W. Pershing Road Kansas City, MO 64108

If you’re filing a supplemental Form 706, use the following address.

Instructions for Form 706 (Rev. 7-2026) 3

  1. If the decedent died testate, a certified copy of the will. See Part I, Lines 9a and 9b , later.

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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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