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Estate Tax Return Checklist: Document Requirements

Estate Attorney and CPA Resource

Prepare Form 706 (United States Estate Tax Return) with our document checklist. For estate attorneys, CPAs, executors, and personal representatives. Gather asset inventories, appraisals, prior gift tax returns, debts, expenses, and beneficiary information so the estate tax filing is complete and supportable. Confirm current estate tax exemption and filing thresholds. Not tax or legal advice.

Estate Tax Return Checklist: Document Requirements form template preview

Key Benefits

Inventory probate and non-probate assets
Support valuations with appraisals
Attach prior Form 709 gift history
Document debts, expenses, and deductions
Coordinate attorney, CPA, and executor roles
Meet Form 706 filing timelines

Common Use Cases

Executors assembling Form 706 workpapersEstate attorneys coordinating tax counselCPAs preparing federal estate tax returnsFamilies documenting decedent asset listsTrustees providing accountings for estate taxFirms standardizing estate tax intake

Frequently Asked Questions

Who must file Form 706?
Form 706 is generally required when the gross estate plus adjusted taxable gifts exceeds the federal filing threshold for the year of death, or when portability of the deceased spousal unused exclusion (DSUE) is elected. Confirm current IRS thresholds and elections with counsel.
What is included in the gross estate?
Typically probate assets, jointly owned property, retirement accounts, life insurance proceeds includible under the Code, and certain trust interests. Non-probate assets still need documentation for Form 706 schedules.
How important are appraisals?
Real estate, closely held businesses, and unique property often need qualified appraisals as of the date of death (or alternate valuation date if elected). Weak valuations are a common audit focus.
What gift tax records are needed?
Prior Forms 709 and gift documentation establish adjusted taxable gifts and available exclusion. Missing gift history delays the return and can misstate tax.

Checklist

Estate Admin

Certified death certificate and letters testamentary / administration
Required

Confirms authority of the executor or personal representative.

Will, trusts, and beneficiary designation confirmations
Required

Identify bequests, QTIP/portability elections, and trust interests.

Assets

Complete asset inventory (probate and non-probate) as of date of death
Required

Include accounts, real estate, business interests, personal property, and digital assets.

Bank, brokerage, and retirement account statements around date of death
Required

Show balances and accrued interest/dividends for Form 706 schedules.

Life insurance Form 712 and policy ownership / beneficiary records
Required

Request Form 712 from each carrier for includible policies.

Valuation

Appraisals for real estate, business interests, and valuable personal property
Required

Date-of-death (or alternate valuation) appraisals from qualified appraisers when required.

Gifts

Prior gift tax returns (Form 709) and gift documentation
Required

Needed for adjusted taxable gifts and exclusion calculations.

Deductions

Funeral bills, debts, and administration expense invoices
Required

Support Schedule J/K deductions; keep proof of payment.