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Which Estates Must File
b. Whose executor elects to transfer the deceased spousal unused exclusion (DSUE) amount to the surviving spouse, regardless of the size of the decedent’s gross estate.
- The adjusted taxable gifts (as defined in section 2503) made by the decedent after December 31, 1976;
- The total specific exemption allowed under section 2521 (as in effect before its repeal by the Tax Reform Act of 1976) for gifts made by the decedent after September 8, 1976; and
- The decedent’s gross estate valued as of the date of death.
- Certain life insurance proceeds (even though payable to beneficiaries other than the estate) (see the instructions for Schedule D),
- Digital assets (see the instructions for Schedule F),
- Property over which the decedent possessed a general power of appointment,
- Dower or curtesy (or statutory estate) of the surviving spouse, and
- Community property to the extent of the decedent’s interest as defined by applicable law.
Note. Under the special rule of Regulations section 20.2010-2(a)(7)(ii), executors of estates who are not required to file Form 706 under section 6018(a), but who are filing to elect portability of the DSUE amount to the surviving spouse, are not required to report the value of certain property eligible for the marital deduction under section 2056 or 2056A or the charitable deduction under section 2055. However, the value of those assets must be estimated and included in the total value of the gross estate. See the instructions for Part 5—Recapitulation, items 10 and 23, later, for more information.
U.S. Citizens or Residents;
Transfer certificate filing requirements for the estates of nonresident citizens of the United States
Applicability
The following transfer certificate filing requirements apply to the estate of a nonresident decedent who was a citizen of the United States (including U.S. citizens with dual citizenship) at the time of the decedent’s death, and who died after December 31, 1976. A transfer certificate is not required for property administered by an executor or administrator appointed, qualified and acting within the United States.
First determine whether or not the estate has a filing requirement, then see the applicable instructions on requesting a transfer certificate.
Form 706 filing requirement
For decedents, Form 706 must be filed by the executor of the estate of every U.S. citizen or resident:
- Whose gross estate, plus adjusted taxable gifts and specific exemption, is more than the amount in column (ii) below for the applicable year of death in column (i); or
- Whose executor elects to transfer the deceased spousal unused exclusion (DSUE) amount to the surviving spouse, regardless of the size of the decedent’s gross estate.
For more information on the filing requirement, see the Instructions for Form 706.
Unified credit (exclusion equivalent amount)
| (i) Year | (ii) Amount |
|---|---|
| 1977 | $120,000 |
| 1978 | $134,000 |
| 1979 | $147,000 |
| 1980 | $161,000 |
| 1981 | $175,000 |
| 1982 | $225,000 |
| 1983 | $275,000 |
| 1984 | $325,000 |
| 1985 | $400,000 |
| 1986 | $500,000 |
| 1987 – 1997 | $600,000 |
| 1998 | $625,000 |
| 1999 | $650,000 |
| 2000 – 2001 | $675,000 |
| 2002 – 2003 | $1,000,000 |
| 2004 – 2005 | $1,500,000 |
| 2006 – 2008 | $2,000,000 |
| 2009 | $3,500,000 |
| 2010 – 2011 | $5,000,000 |
| 2012 | $5,120,000 |
| 2013 | $5,250,000 |
| 2014 | $5,340,000 |
| 2015 | $5,430,000 |
| 2016 | $5,450,000 |
| 2017 | $5,490,000 |
| 2018 | $11,180,000 |
| 2019 | $11,400,000 |
| 2020 | $11,580,000 |
| 2021 | $11,700,000 |
| 2022 | $12,060,000 |
| 2023 | $12,920,000 |
| 2024 | $13,610,000 |
To request a transfer certificate for an estate of a nonresident citizen of the United States
A transfer certificate will be issued by the Service when satisfied that the tax imposed upon the estate, if any, has been fully discharged or provided for. The tax will be considered fully discharged for purposes of the issuance of a transfer certificate when investigation has been completed and payment of the tax, including any deficiency finally determined, has been made.
- To request a transfer certificate where the Form 706 was required to be filed, go to Part A, below.
- To request a transfer certificate where the Form 706 was not required to be filed, go to Part B, below.
- For 2010 dates of death, see IRS Notice 2011-66.
Part A
Fax the following items to:
- 855-201-8011 (if within the United States), or
- 304-707-9970 (if outside the United States)
- A copy of the first three pages of the Form 706, United States Estate Tax Return PDF;
- A list of all the decedent’s United States assets in which the decedent had any interest at the date of death (whatever may be their legal situs for U.S. estate tax purposes) and their values at the decedent’s date of death. For any U.S. bank or investment account, please include the account number.
- Either
- State Department Form DS-2060, Report of the Death of an American Citizen PDF (obtainable from the U.S. embassy or consulate nearest the place of death), or
- death certificate and a copy of the photo page of the decedent’s current U.S. passport or other proof of U.S. citizenship.
Part B
Fax the following items to:
- 855-201-8011 (if within the United States), or
- 304-707-9970 (if outside the United States)
- Either
- State Department Form DS-2060, Report of the Death of an American Citizen (obtainable from the U.S. embassy or consulate nearest the place of death), or
- death certificate and a copy of the photo page of the decedent’s current U.S. passport or other proof of U.S. citizenship.
- An affidavit, which is a written declaration made under oath before a notary public or other comparable local official. The affidavit may be in the form of a letter. It must be signed by the executor, administrator or other personal representative of the estate and include (a) a listing of all assets worldwide in which the decedent had any interest at the date of death together with their values on that date, and (b) all taxable gifts made by the decedent after 1976. For any U.S. bank or investment account, please include the account number.
- One copy of each inventory filed with domestic or foreign probate authorities, with English translations if in another language.
- One copy of each death tax or inheritance tax return and any corrective statements filed with taxing authorities other than the United States, with English translations if in another language. If the decedent’s country of residence does not have a death tax or inheritance tax, please provide a copy of the decedent’s last income tax return, and a copy of any wealth tax return filed.
- Copies of the decedent’s last will and testament along with any codicils, with English translations if in another language.
If any of the above-listed items are not available, include a statement to explain why.
The time frame for the IRS to process the affidavit and supporting documents is six to nine months from the time the IRS receives all necessary documentation.
If Part B applies, do not file Form 706. Unnecessary use of the Form 706 will delay the issuance of a transfer certificate.
