Level 15

Deductions & credits

Your understanding is mostly correct.


However, the lifetime exemption for 2020 is $11.58 million.


See  https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax


A Form 709 would not need to be filed in subsequent years unless the annual exclusion is exceeded.


Your mother might want to get professional guidance for the purposes of preparing the 709.