IRS Publication 559 — Survivors, Executors, and Administrators

Filing a gift tax return. Generally, a gift tax return must be filed if any of the following apply.

• Gifts were given to at least one person (other than the decedent’s spouse) that are more than the annual exclusion for the year.

• The decedent and the decedent’s spouse split a gift.

• The decedent gave someone (other than decedent’s spouse) a gift of a future interest that the recipient can't actually possess, enjoy, or receive income from until some time in the future.

• The decedent gave the decedent’s spouse an interest in property that will be ended by some future event. A gift tax return doesn't have to be filed to report gifts to (or for the use of) political organizations or gifts made by paying someone’s tuition or medical expenses. The following deductible gifts made to charities also don't need to be reported.

• An entire interest in property, if no other interest has been transferred for less than adequate consideration or for other than a charitable use.

• A qualified conservation contribution that is a perpetual restriction on the use of real property. More information. If you think you need to file a gift tax return, see Form 709 and Form 709 -NA and their instructions for more information. You can get publications and forms at IRS.gov/Forms. You may want to speak with a qualified tax professional to receive help with gift tax questions. Estate Tax Estate tax may apply to the decedent's taxable estate at death. The taxable estate is the gross estate less allowable deductions. Gross estate. The gross estate includes the value of all property the decedent owns partially or in full at the time of death. Your gross estate also includes the following.

• Life insurance proceeds payable to the estate or, if the decedent owned the policy, to the decedent’s heirs.

• The value of certain annuities payable to the estate or the decedent’s heirs.

• The value of certain property the decedent transferred within 3 years before death.

Taxable estate. The allowable deductions used in determining the taxable estate include:

• Funeral expenses paid out of the estate,

• Debts the decedent owed at the time of death,

• The marital deduction (generally, the value of the property that passes from the estate to the surviving spouse),

• The charitable deduction (generally, the value of the property that passes from the decedent's estate to the United States, any state, a political subdivision of a state, the District of Columbia, or a qualifying charity for exclusively charitable purposes), and

• The state death tax deduction (generally, any estate, inheritance, legacy, or succession taxes paid as the result of the decedent’s death to any state or the District of Columbia). More information. For more information on what is included in the gross estate and the allowable deductions, see Form 706 and Form 706-NA and their instructions. Applying the applicable credit to estate tax. Basically, any applicable credit not used to eliminate gift tax can be used to eliminate or reduce estate tax. However, to determine the applicable credit available for use against the estate tax, you must complete Form 706. Filing an estate tax return. An estate tax return must be filed if the gross estate, plus any adjusted taxable gifts and specific gift tax exemption, is more than the basic exclusion amount. The basic exclusion amount is generally equal to the filing requirement. For 2025, the basic exclusion amount is $13,990,000. Note: The federal estate tax return doesn’t generally need to be filed unless the total value of lifetime transfers and the estate is worth more than the basic exclusion amount for the year of death. However, a complete and timely filed return is required if a deceased spouse’s estate elects portability of any unused exclusion amount for use by the surviving spouse.

Adjusted taxable gifts is the total of the taxable gifts made by the decedent after 1976 that aren't included in the gross estate.

Note: The specific gift tax exemption applies only to gifts made after September 8, 1976, and before January 1, 1977.

The applicable exclusion amount is the total amount exempted from gift and/or estate tax. For estates of decedents dying after December 31, 2010, the applicable exclusion amount equals the basic exclusion amount plus any DSUE amount. The DSUE amount is the remaining applicable exclusion amount from the estate of a predeceased spouse who died after December 31, 2010. The DSUE amount is only available where an election was made on the Form 706 filed by the deceased spouse’s estate. Filing requirement. The following table lists the filing requirements for estates of decedents dying after 2011. Publication 559 (2025) 39