# Enrolled Agent Exam [Part 2] 85, Form 706 — Federal Estate Tax Overview

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-85-form-706-federal-estate-tax-overview
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-85-form-706-federal-estate-tax-overview.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-07-21T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/e0d41c63-add4-42e2-b0fd-aadab01434f8.mp3
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Duration seconds: 219

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - Form 706 is required when the gross estate plus adjusted taxable gifts exceeds the lifetime exemption ($15 million in 2026). - The unlimited marital and charitable deductions can significantly reduce the taxable estate. - A surviving spouse can use a deceased spouse's unused estate tax exemption (DSUE) only if a timely Form 706 is filed to elect portability. - A common exam trap is forgetting to add prior adjusted taxable gifts to the gross estate to determine the filing requirement. - The deadline for Form 706 is a strict nine months after the decedent's date of death, with a six-month extension available for filing but not for payment. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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