# 26 U.S.C. § 6018: Estate tax returns Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6018(a)(1). ## § 6018(a) Returns by executor **§ 6018(a)(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. **§ 6018(a)(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. **§ 6018(a)(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— **§ 6018(a)(3)(A)** the amount of the adjusted taxable gifts (within the meaning of section 2001(b)) made by the decedent after December 31, 1976, plus **§ 6018(a)(3)(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. ## § 6018(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. ## Regulations - [Treas. Reg. § 20.6018-1](/26/reg/20.6018-1.md): Returns. (interprets § 6018) - [Treas. Reg. § 20.6018-2](/26/reg/20.6018-2.md): Returns; person required to file return. (interprets § 6018) - [Treas. Reg. § 20.6018-3](/26/reg/20.6018-3.md): Returns; contents of returns. (interprets § 6018) - [Treas. Reg. § 20.6018-4](/26/reg/20.6018-4.md): Returns; documents to accompany the return. (interprets § 6018) - [Treas. Reg. § 301.6018-1](/26/reg/301.6018-1.md): Estate tax returns. (interprets § 6018) ## Forms named in the regulations - [Form 706](https://www.irs.gov/pub/irs-pdf/f706.pdf) - [Form 706NA](https://www.irs.gov/pub/irs-pdf/f706na.pdf) - [Form 712](https://www.irs.gov/pub/irs-pdf/f712.pdf) ## Leading cases - [Estate of Cavenaugh v. Commissioner, 100 T.C. 407 (1993)](https://www.courtlistener.com/opinion/4694850/estate-of-cavenaugh-v-commissioner/) - [Estate of Keitel v. Commissioner, T.C. Memo. 1990-416](https://www.courtlistener.com/opinion/4821647/estate-of-keitel-v-commissioner/) - [Estate of Werner v. Commissioner, T.C. Memo. 1989-54](https://www.courtlistener.com/opinion/4818721/estate-of-werner-v-commissioner/) ## Connections Cites: § 2001 Imposition and rate of tax; § 2010 Unified credit against estate tax Cited by: § 1014 Basis of property acquired from a decedent; § 2014 Credit for foreign death taxes; § 2058 State death taxes; § 2106 Taxable estate; § 6035 Basis information to persons acquiring property from decedent; § 6075 Time for filing estate and gift tax returns; § 6091 Place for filing returns or other documents; § 7269 Failure to produce records Derived from: 1939 § 821(a); 1939 § 864(a); 1939 § 937 ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 739 - 1966-11-13: [Pub. L. 89-809](/26/act/89-809.md), 80 Stat. 1574 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 299 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 894 - 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3482 - 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2353 - 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388 - 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 845 - 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 81 - 2010-12-17: [Pub. L. 111-312](/26/act/111-312.md), 124 Stat. 3300