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An IRS form used by the executor of a decedent’s estate to calculate the federal estate tax. For US citizens or residents who die in 2018, Form 706 must be filed by the executor of a decedent’s estate if the gross estate, plus adjusted taxable gifts and specific exemption, is worth more than $11 million. For information on estate-planning issues with nonqualified deferred compensation, see the section Financial Planning: Estate Planning.