A form the IRS publishes containing the instructions for a Form 706, which is a tax return one files to claim one's estate tax liability. On a Form 706, one lists the assets, liabilities and exemptions on the estate of a deceased person. The executor of the decedent's estate has the capacity to file a Form 706. The value of an estate necessary for an estate tax to be imposed varies from year to year, but is always higher than $1 million.
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