1. Who Must File

NoYes

706

> $5,340,000

8971 Not Required


Also Excluded:

  • Portability-only 706
  • GST Election/Allocation
  • Protective 706 Filing

8971 Required

*
  • 2014: $5,340,000
  • 2015: $5,430,000
  • 2016: $5,450,000