Where and How to File Estate Form 706 - dummies

Where and How to File Estate Form 706

The administrator of an estate needs to know the basic rules for how and where to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. The estate tax is due to the IRS nine months after the decedent’s death. Be sure to use certified mail or an approved private delivery service and to obtain proof of the date on which you mail Form 706.

The appropriate estate tax is due nine months after the decedent’s date of death. Send the completed tax form to Department of the Treasury, Internal Revenue Service Center, Cincinnati, Ohio 45999.

Use either certified mail or a private delivery service that can provide you with documentation.

The IRS accepts the following delivery services:

  • DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30 am, DHL Next Day 12PM, DHL Next Day 3:00 PM, and DHL Second Day Service

  • Federal Express (FedEx): Fed Ex Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International First

  • United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air AM, UPS Worldwide Express Plus, and UPS Worldwide Express

Be sure to get written proof of the mailing date from the delivery service, because that day is considered the date of filing and of payment of the tax.