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Fte Following Statements Regarding the Estate Tax Return, Form 706

Question 40

Multiple Choice

fte following statements regarding the estate tax return, Form 706, are true, except:


A) It must be filed if the gross estate of a decedent who died in 2012 exceeded $5,120,000 even if no tax is due.
B) fte return is due nine months after death even if the alternate valuation date is used.
C) fte IRS generally has three years to audit the return.
D) For simple estates the short form, Form 706A, may be used.

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