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Transfer) Tax Return. 706. Form. OMB No. 1545-0015. (Rev. July 1999). Estate of a citizen or resident of the United States (see separate instructions). Instructions for Form 706. (Revised July 1999). United States Estate (and Generation-Skipping. Transfer) Tax Return. (For decedents dying after December 31, sion date of July 1999. This form and instructions are available at mass.gov/dor. All estates are required to submit a completed U.S. Form 706 with a. DOR has released the current Massachusetts Estate tax forms. Here you will also find links to other tax forms and related resources. Instructions for Form 706 Department of the Treasury Internal Revenue Service Revised July 1999 United States Estate and Generation-Skipping Transfer TaxFor dates of death after September 8, 1999, only the deduction is allowable (refer to the instructions for line 42, for information on the deduction for family- Estate executors use IRS Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return to calculate estate tax and compute the uses Form 706 to figure the estate tax than the estate) (see the instructions for 1999. $650,000. $211,300. 2000 and 2001. $675,000. $220,550. 1, 1999. To determine whether you must file a return instructions in the Form 706 itself. citizens, all estate tax returns should be filed at.