IRS Form 712: Life Insurance Statement and Estate Tax Reporting Explained
This AIM Financial tax-form guide explains IRS Form 712 — Life Insurance Statement. The IRS’s current listed version is revised…
IRS Form 709-NA: Gift Tax Rules for Non-U.S. Residents Giving U.S. Property
IRS Form 709-NA, used by certain non-U.S. citizens who are not U.S. residents to report gifts of U.S.-situated property. For…
IRS Form 709: Gift Tax Rules, Filing Requirements, and How to Report Gifts
IRS Form 709:Gift Tax Rules Giving money or property to children, grandchildren, relatives, or other individuals can be a meaningful…
IRS Form 706-GS(D-1): How Trustees Report Distributions From Generation-Skipping Trusts
IRS Form 706-GS(D-1) Trusts can help families transfer wealth to children, grandchildren, and future generations. However, when a trust distributes…
IRS Form 706-GS(T): Generation-Skipping Transfer Tax on Trust Terminations
IRS Form 706-GS(T) Trusts are often used to transfer wealth to children, grandchildren, and future generations. While these arrangements can…
IRS Form 706-GS(D): A Guide to Generation-Skipping Transfer Tax on Trust Distributions
IRS Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions. This form generally applies when a person receives a taxable distribution…
IRS Form 706-CE: How to Document Foreign Death Taxes for U.S. Estate Tax Purposes
IRS Form 706-CE When a person dies and their estate involves property or tax obligations in more than one country,…
IRS Form 706-A: Additional Estate Tax Rules for Inherited Farms and Family Businesses
This AIM Financial tax-form guide covers IRS Form 706-A — United States Additional Estate Tax Return. This current IRS form…
IRS Form 706-NA: Estate Tax Filing Requirements for Non-U.S. Citizens Who Own U.S. Assets
This topic can help families, executors, and beneficiaries understand when U.S. real estate, investments, and other U.S.-situated assets may trigger…
IRS Form 706 Explained: Estate Tax Filing Requirements, Deadlines, and Planning
For 2026, the federal estate tax filing threshold is $15 million for a U.S. citizen or resident who dies in…
