1 result(s) for “if can receive site lemma would site blog balancedsec com site archived org site:www.irs.gov” · 3 ms
https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
A filing is required if the gross estate of the decedent, increased by the decedent’s adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent’s death, as shown in the table below