Browser workpaper

Estate Tax Return / Portability Filing Screen

Whether Form 706, state estate-tax returns, or a portability election may require action

Output scope

Reviewed federal table branch: the 2026 Form 706 threshold and ordinary calendar markers. State filing duty and legal eligibility remain held.

Direct answer

What this workpaper does

This browser workpaper addresses whether Form 706, state estate-tax returns, or a portability election may require action. It returns only the entered-fact arithmetic, chronology, reconciliation, or coverage result shown on this page and leaves legal conclusions for attorney review.

Use it when: Counsel is administering an estate near filing thresholds or preserving DSUE.

Source links checked: August 21, 2026

Working facts

Required rows are marked. Do not enter names, account numbers, or narrative medical facts.

01date of death *

02gross estate components *

Row 1

Optional labelAmount amount

Enter the first row

Advanced paste format

Enter one gross-estate component per line as label | amount, such as Brokerage account | 250000.

03adjusted taxable gifts *

04state domicile/property *

Enter the governing state, district, county, or agency named in the matter record.

05surviving spouse *

06prior gifts

07return/extension dates

Row 1

Date date

Enter the first row

Advanced paste format

Enter one return or extension date per line in YYYY-MM-DD format.

Runs in this browser. Continue to Preflight when the file itself needs review.

Method

This workpaper uses deterministic arithmetic, chronology, reconciliation, or coverage logic from the entered fields. It does not persist client facts or send field values to general analytics.

The result is an attorney workpaper, not a legal conclusion. Verify current primary authority and every fact against the file.

Before relying on it

01Confirm each required entry against the source record.
02Build the workpaper and inspect every calculated fact and held question.
03Open the cited sources and verify the version that governs the matter.
04Move unresolved file questions into the related Preflight review.

What the workpaper returns

federal filing screen
portability deadline
state-return flags
extension milestones
missing valuation/gift-history items

Same practice

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