Amended 1984, 1989, 2001, 2010
- 2010 Pub. L. 111-312 Pub. L. 111–312, § 301(a), amended section to read as if amendment by Pub. L. 107–16, § 542(b)(1), had never been enacted. See 2001 Amendment note below.
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 542(b)(1), amended section generally, substituting provisions related to tax returns for certain large transfers at death for provisions related to estate tax returns.
- 1989 Pub. L. 101-239 Pub. L. 101–239 struck out subsec. (c) which read as follows:
- 1989 “Election Under Section 2210.—In all cases in which subsection (a) requires the filing of a return, if an executor elects the applications of section 2210—
“(1) Return by executor.—The return which the executor is required to file under the provisions of subsection (a) shall be made with respect to that portion of estate tax imposed by subtitle B which the executor is required to pay.
“(2) Return by plan administrator.—The plan administrator of an employee stock ownership plan or the eligible worker-owned cooperative, as the case may be, shall make a return with respect to that portion of the tax imposed by section 2001 which such plan or cooperative is required to pay under section 2210(b).”
- 1984 Pub. L. 98-369 Pub. L. 98–369 added subsec. (c).
Cases: Estate of Cavenaugh v. Commissioner, 100 T.C. 407 (1993); Estate of Keitel v. Commissioner, T.C. Memo. 1990-416; Estate of Werner v. Commissioner, T.C. Memo. 1989-54
Forms: Form 706; Form 706NA; Form 712
(a) Returns by executor
Amended 1976, 1988, 1990, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1073(b)(4), struck out par. (4) which read as follows:
- 1997 “(4) Return required if excess retirement accumulation tax.—The executor shall make a return with respect to the estate tax imposed by subtitle B in any case where such tax is increased by reason of section 4980A(d).”
- 1990 Pub. L. 101-508 Pub. L. 101–508 redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which provided for phase-in of estate tax return filing requirement amount.
- 1988 Pub. L. 100-647 Pub. L. 100–647 added par. (5).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 2001(c)(1)(J)(iii), added pars. (3) and (4).
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(1) Citizens or residents In all cases where the gross estate at the death of a citizen or resident exceeds the basic exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death, the executor shall make a return with respect to the estate tax imposed by subtitle B.
Amended 1976, 1981, 1997, 2010
- 2010 Pub. L. 111-312 Pub. L. 111–312, § 303(b)(3), substituted “basic exclusion amount” for “applicable exclusion amount”.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 501(a)(1)(C), substituted “the applicable exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death” for “$600,000”.
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 401(a)(2)(B)(i), substituted “$600,000” for “$175,000”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 2001(c)(1)(J)(i), substituted “$175,000” for “$60,000”.
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(2) Nonresidents not citizens of the United States In the case of the estate of every nonresident not a citizen of the United States if that part of the gross estate which is situated in the United States exceeds $60,000, the executor shall make a return with respect to the estate tax imposed by subtitle B.
Amended 1966, 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 2001(c)(1)(J)(ii), substituted “$60,000” for “$30,000”.
- 1966 Pub. L. 89-809 Pub. L. 89–809 substituted “$30,000” for “$2,000”.
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(3) Adjustment for certain gifts The amount applicable under paragraph (1) and the amount set forth in paragraph (2) shall each be reduced (but not below zero) by the sum of—
Amended 1976, 1981, 1990
- 1990 Pub. L. 101-508 Pub. L. 101–508 redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which provided for phase-in of estate tax return filing requirement amount.
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 401(a)(2)(B)(ii), set forth par. (1) substitutions for “$600,000” amount of “$225,000”, “$275,000”, “$325,000”, “$400,000”, and “$500,000” in the case of decedents dying in 1982, 1983, 1984, 1985, and 1986, respectively, and struck out par. (1) substitutions for “$175,000” amount of “$120,000”, “$134,000”, “$147,000”, and “$161,000” in the case of decedents dying during 1977, 1978, 1979, and 1980, respectively.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 2001(c)(1)(J)(iii), added pars. (3) and (4).
(A) the amount of the adjusted taxable gifts (within the meaning of section 2001(b)) made by the decedent after December 31, 1976, plus
(B) the aggregate amount allowed as a specific exemption under section 2521 (as in effect before its repeal by the Tax Reform Act of 1976) with respect to gifts made by the decedent after September 8, 1976.
(b) Returns by beneficiaries If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the Secretary such person shall in like manner make a return as to such part of the gross estate.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.