Publication 559 |
2000 Tax Year |
Form 706
Generally, you must file Form 706, United States Estate (and
Generation-Skipping Transfer) Tax Return, if death occurred in
2000 and the gross estate is more than $675,000.
If you must file Form 706, it has to be done within 9 months after
the date of the decedent's death unless you receive an extension of
time to file. Use Form 4768, Application for Extension of Time To
File a Return and/or Pay U.S. Estate (and Generation-Skipping
Transfer) Taxes, to apply for an extension of time.
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