Hide login
Glossary of Terms
V
Username

Password

Not Yet Registered?
You can have access to our in-depth exclusive content on NQDC in just a few clicks.
X
Forgotten Password?
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
Random Term
Form 706

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.