@Robocop2020 wrote:
At what point or time the 706 needs to be filed, for tax year 2020 (when the person died) or 2021 (when the appraisal is done, determined the heirs, whom gets what, ect)
From what you wrote in your other posts, it appears as if a Form 706 will not have to be filed.
See https://www.irs.gov/instructions/i706#idm139646240244592
For decedents who died in 2020, Form 706 must be filed by the executor of the estate of every U.S. citizen or resident:
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a. Whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $11,580,000; or
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b. Whose executor elects to transfer the DSUE amount to the surviving spouse, regardless of the size of the decedent's gross estate.
Also, based upon your previous questions, you really do need to seek professional guidance.
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