2011 Form 706 and Instructions Released by IRS

The IRS has posted on its website the forms for the U.S. Estate Tax Return (Form 706) and instructions for estates of decedents dying in 2011. The IRS previously released Form 706 and instructions for estates of decedents who died in 2010. We are still waiting for the release of Form 8939 for estates of 2010 decedents to elect out of the estate tax system and into the carryover basis system. Click here for the IRS forms and instructions.