Estate Tax Filing Requirement
From TaxAlmanac
Filing an Estate Tax Return
An estate tax return, Form 706, must be filed if the gross estate, plus any adjusted taxable gifts and specific gift tax exemption, is more than the filing requirement for the year of death.
Adjusted taxable gifts is the total of the taxable gifts you made after 1976 that are not included in your gross estate. The specific gift tax exemption applies only to gifts made after September 8, 1976, and before 1977.
Filing requirement
The following table lists the filing requirement for the estate of a decedent dying after 2003.
Year of Death: Filing Requirement: 2004 and 2005 1,500,000 2006, 2007, and 2008 2,000,000 2009 3,500,000
More information
If you think you will have an estate on which tax must be paid, or if your estate will have to file an estate tax return even if no tax will be due, see Form 706 and its instructions for more information. You (or your estate) may want to get a qualified estate tax professional to help with estate tax questions.
Source: IRS Publication 950