Thank you for contacting
GetTaxReliefNow.com!
We’ve received your information. If your issue is urgent — such as an IRS notice
or wage garnishment — call us now at +(888) 260 9441 for immediate help.
or wage garnishment — call us now at +(888) 260 9441 for immediate help.
Oops! Something went wrong while submitting the form.
IRS Form 706 (2018) — Estate Tax Return: Download and File
File your 2018 estate tax return, download the official IRS Form 706, and resolve errors or missed deadlines using step-by-step, accurate, year-specific guidance for executors.
Official IRS form · Instant download · No signup required
Form DOwnload
✔ Official IRS Document
Download the form, access your records, or get guided help
What Is This Form
IRS Form 706 (2018) is the federal estate and generation-skipping transfer tax return filed by executors to report estate assets and calculate tax liability. It applies to decedents who died in 2018 and whose estates exceed the federal filing threshold or who made specific elections.
Late Filers
Executors who missed the nine-month deadline may still file Form 706 (2018) and may qualify for late portability elections within five years under IRS rules.
Multiple Income Sources
Estates holding real estate, securities, retirement accounts, and business interests must report each asset category on the correct schedule at fair market value.
Itemizing Deductions
Executors may deduct funeral expenses, debts, administrative costs, mortgages, and charitable contributions by itemizing allowable amounts on the appropriate schedules attached to the return.
Claiming 2018 Credits
Executors must apply the $4,417,800 unified credit, reflecting the $11,180,000 exclusion, to determine whether any federal estate tax liability remains owed.
IRS Compliance
Filing Form 706 creates an official IRS record, even for estates below the threshold that elect portability or report generation-skipping transfer tax activity.
Citizens Abroad / Military
U.S. citizens and residents, including military personnel who died abroad, must file Form 706, while nonresident non-citizens with U.S. property file Form 706-NA.
Eligibility
Form 706 (2018) applies to executors handling estates of individuals who died in 2018 and meet federal filing requirements. It also applies to late filers and estates establishing portability elections or compliance records with the IRS.
Late Filers
Executors who missed the original filing deadline may still submit Form 706 (2018) and may qualify for late portability elections within five years.
Multiple Income Sources
Executors reporting estates with real property, businesses, securities, and adjusted taxable gifts must complete and attach all required schedules for accurate reporting.
Itemizing Deductions
Estates claiming deductions for administrative expenses, debts, charitable transfers, and allowable costs must itemize those amounts on the appropriate Form 706 schedules.
Claiming 2018 Credits
Executors applying the $4,417,800 unified credit must accurately report adjusted taxable gifts and confirm the correct exclusion amount in the calculation.
IRS Compliance
Executors below the filing threshold who wish to preserve the unused exclusion for a surviving spouse must still file Form 706.
Citizens Abroad / Military
U.S. citizens and residents, including military personnel abroad, must file Form 706, while nonresident non-citizens with U.S. property file Form 706-NA.
Step-by-Step
Follow the steps below to complete your 2018 estate tax return accurately. Several rules and figures apply only to the 2018 tax year.
1. Gather Your Documents Before Starting
Before completing Form 706, collect the certified death certificate, prior gift tax returns, property deeds, appraisals, trust agreements, brokerage statements, and documentation of any transfers potentially subject to IRC §2035 inclusion rules.
2. Identify the Correct Filer and Confirm Decedent Status [2018 Only]
Five filer categories apply to Form 706: (1) U.S. citizens, (2) U.S. residents, (3) resident aliens, (4) U.S. citizens abroad, and (5) military personnel. A nonresident, not a citizen, files Form 706-NA. The instructions for Form 706 use "executor," "personal representative," and "administrator" interchangeably—confirm the correct designation under state law before signing.
3. Report All Assets on the Correct Schedules [2018 Only]
Report all assets at fair market value: Schedule A (real estate), Schedule B (stocks), Schedule C (mortgages), Schedule D (life insurance), Schedule E (jointly owned property), Schedule F (other assets), Schedule G (IRC §2035 transfers), and Schedule R (generation-skipping transfer tax direct skips). Attach all schedules — including zero-value — per the instructions for Form 706 to avoid IRS delays.
4. Calculate the Taxable Estate and Adjusted Taxable Gifts
Subtract allowable deductions — funeral costs, debts, mortgages, administration costs, charitable bequests, and the marital deduction — from the gross estate to reach the taxable estate. All adjusted taxable gifts made after 1976 are then added to determine the tentative tax base before applying the unified credit.
5. Apply the Unified Credit and Itemized Deductions [2018 Only]
The 2018 applicable exclusion is $11,180,000; the unified credit is $4,417,800. All Form 706 deductions are itemized on Schedules J through U — there is no standard deduction on an estate tax return. The unlimited marital deduction applies to qualifying transfers to a surviving spouse who is a U.S. citizen.
6. Elect Portability and Submit Payment [2018 Only]
Complete the portability election in Part 6, Section C, before filing. The DSUE is computed there and reduced by adjusted taxable gifts. Under Rev. Proc. 2022-32, qualifying late filers have five years from the decedent's death to make this election.
Filing Deadline — Nine Months After Date of Death
The due date for Form 706 (2018) is nine months after the decedent's individual date of death, which varies per estate. Form 4768 provides an automatic six-month extension to file, but the extension to pay is discretionary and requires a showing of reasonable cause. Interest on any unpaid estate tax begins accruing from the original due date, regardless of extension status.
Refund Deadline — Likely Expired
Under IRC §6511(a), refund claims must be filed within 3 years from the filing date or 2 years from the payment date, whichever is later. For most 2018 estates, this window has closed. Extension filers may have slightly more time. Executors should consult a qualified professional to evaluate any remaining refund eligibility.
Processing Time—Allow a Year or More
The IRS's nine-month period is the minimum waiting period before requesting an estate tax closing letter—not the typical processing time. Actual processing takes 12 to 18 months or longer. A closing letter requires a $67 user fee and must be affirmatively requested. Submit payment promptly with the return, as interest accrues quarterly under IRC §6621.
E-Filing Restriction — Paper Mail Required [2018 Only]
Form 706 (2018) cannot be filed electronically. Mail the completed return to the address in the official instructions for Form 706. Use only IRS-designated private delivery services under IRC §7502(f). Such as FedEx Priority Overnight, UPS Next Day Air, or DHL Express 9:00. Retain proof of mailing, as the IRS uses the postmark date to confirm timely submission.
Missing Tax Records for 2018?
Executors handling late 2018 estate tax returns may no longer have access to original valuations or gift tax records. IRS transcripts and third-party records can help accurately reconstruct the decedent's estate.
IRS Estate and Gift Tax Transcripts
This transcript verifies previously reported taxable gifts, exclusion amounts applied, and prior tax payments made on behalf of the decedent's estate for gift tax purposes and compliance verification.
IRS Account Transcript
An IRS account transcript reflects all payments, penalties, interest charges, and adjustments posted to the estate's IRS account for compliance review and federal tax account verification.
Social Security Administration
SSA records confirm the decedent's date of birth, date of death, and earnings history, serving as a substitute for missing documentation when verifying identity or supporting certain estate asset valuations.
Contact Financial Institutions and Prior Advisors
Banks, brokerage firms, insurance carriers, and the decedent's former attorney or tax advisor may retain statements, appraisals, trust documents, and prior gift records that help reconstruct the estate.
Never estimate asset values — use IRS transcripts to match all reported figures and reduce the risk of costly IRS follow-up notices.
Missing W-2s or Tax Records?
You can still complete your return even without original records
If Form 706 (2018) is being filed late, penalties and interest on the unpaid balance have been accruing since the original due date. Filing now immediately stops the failure-to-file penalty from continuing to grow.
Failure-to-File Penalty
(5% per month, up to 25%)
The IRS charges 5% of the unpaid tax per month if Form 706 is not filed by the due date, up to a maximum of 25%. This penalty accrues separately from interest and compounds quickly on large estate tax balances.
Failure-to-Pay Penalty
(0.5% per month + interest)
A 0.5% monthly penalty applies to unpaid estate tax, plus interest, which resets quarterly under IRC §6621. Both accrue until fully paid. Executors may request installment payments under IRC §6166 if the estate includes qualifying closely held business interests.
Penalty Abatement Options
(First-Time Abatement & Reasonable Cause)
Executors may qualify for First-Time Abatement with no prior penalty history or Reasonable Cause relief if a medical emergency or incorrect professional advice caused the filing delay. Written documentation supporting the specific situation is required when requesting an abatement.
Filing late is always better than not filing at all. When both penalties apply, the net failure-to-file rate is roughly nine times the failure-to-pay rate.
These are the most common errors causing IRS delays, rejected returns, or missed elections on 2018 Form 706 filings.
- Using the wrong tax year form — Submitting a Form 706 version not tied to the 2018 date of death can cause IRS correspondence and significant processing delays.
- Missing or incomplete portability election—Leaving Part 6 incomplete or incorrect can permanently forfeit the DSUE amount, preventing the transfer of unused exclusion to a surviving spouse.
- Incorrect unified credit amount — Applying any credit other than the correct 2018 amount of $4,417,800 results in inaccurate tax calculations and potential IRS correction notices.
- Omitting required schedules—All lettered schedules must be attached—including Schedule R for generation-skipping transfer tax direct skips—even when individual schedule values are zero.
- Failing to report adjusted taxable gifts—Gifts made after December 31, 1976, must be included in the tentative tax base, even if the decedent previously paid the gift tax.
- Missing or incorrect identification numbers—EINs for the estate or trustee and CUSIP numbers for securities must be included for Schedule B reporting and proper asset verification.
- Unsigned return — A Form 706 without required signatures is treated as unfiled and will not stop penalties or interest from continuing to accrue.
- Not marking supplemental filings correctly — A supplemental Form 706 without "Supplemental Information" written across page 1 is processed as a duplicate original, creating IRS account discrepancies.
- Missing appraisals or supporting valuations — Real estate and closely held business interests require qualified appraisals to substantiate fair market value; unsupported figures invite IRS challenge and revaluation.
What is IRS Form 706 (2018) used for?
IRS Form 706 (2018) is the estate tax return for a deceased person who died in 2018. Executors use it to report federal estate tax, generation-skipping transfer tax, adjusted taxable gifts, and to elect portability of the deceased spousal unused exclusion to a surviving spouse.
Can I still file a 2018 estate tax return?
Yes, if the estate owes tax, filing late stops further failure-to-file penalties immediately. Under Rev. Proc. 2022-32, late portability elections are permitted within five years of the decedent's death — a critical update for many 2018 estates. Consult a tax advisor to confirm which provisions apply to your specific situation.
What is the filing threshold for the 2018 estate tax return?
Executors must file if the gross estate plus adjusted taxable gifts exceeds $11,180,000 — the Tax Cuts and Jobs Act exemption for 2018. Estates below this threshold may still need to file Form 706 to elect portability and preserve the deceased spousal unused exclusion for a surviving spouse.
What is the portability election, and why does it matter?
The portability election transfers the deceased spouse's unused exclusion to the surviving spouse. The executor completes Part 6, Section C of Form 706 — even when no tax is owed. Under Rev. Proc. 2022-32, qualifying late filers now have five years from the decedent's death to file.
What is Form 706-NA, and who needs to file it?
Form 706-NA is the estate tax return for a nonresident not a citizen who owned U.S.-sited property at death. Consult a tax advisor to confirm whether Form 706-NA or standard Form 706 applies, and review any applicable tax treaty provisions.
What happens if errors are identified after the return is filed?
Executors must file a supplemental Form 706 — not a separate amended return — with "Supplemental Information" written across page 1. Attach corrected schedules and updated appraisals confirming revised fair market values. Submit only corrected pages alongside the supplemental cover to avoid creating account discrepancies with the IRS.
How long does the IRS take to process Form 706?
Actual processing routinely takes 12 to 18 months or longer — the nine-month period is a minimum waiting period before requesting an estate tax closing letter, not a typical timeline. A closing letter requires a $67 user fee and must be requested directly from the IRS.
Should I hire a professional to file Form 706 (2018)?
Yes, given the complexity of estate valuations, generation-skipping transfer tax reporting, portability elections, and penalty provisions, consulting a qualified estate tax attorney or tax advisor is strongly recommended. Errors can result in underpayments, forfeited exclusions, or IRS examinations that expose the estate and its beneficiaries to significant financial risk.
Let's Get It Done — Accurately.
We'll help you file your federal tax return correctly, reduce penalties, and resolve what you owe the IRS.
