Publication 559 |
2001 Tax Year |
Form 706
Generally, you must file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, if death occurred in 2001 and the
gross estate is more than $675,000. If death occurs in 2002, Form 706 must be filed if the gross estate is more than $1,000,000.
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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