# § 6018. Estate tax returns
**(a)** **Returns by executor**
**(1)** **Citizens or residents** In all cases where the gross estate at the death of a citizen or resident exceeds the basic exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death, the executor shall make a return with respect to the estate tax imposed by subtitle B.
**(2)** **Nonresidents not citizens of the United States** In the case of the estate of every nonresident not a citizen of the United States if that part of the gross estate which is situated in the United States exceeds $60,000, the executor shall make a return with respect to the estate tax imposed by subtitle B.
**(3)** **Adjustment for certain gifts** The amount applicable under paragraph (1) and the amount set forth in paragraph (2) shall each be reduced (but not below zero) by the sum of—
**(A)** the amount of the adjusted taxable gifts (within the meaning of section 2001(b)) made by the decedent after December 31, 1976, plus
**(B)** the aggregate amount allowed as a specific exemption under section 2521 (as in effect before its repeal by the Tax Reform Act of 1976) with respect to gifts made by the decedent after September 8, 1976.
**(b)** **Returns by beneficiaries** If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the Secretary such person shall in like manner make a return as to such part of the gross estate.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 89–809, title I, § 108(g), Nov. 13, 1966, 80 Stat. 1574; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XX, § 2001(c)(1)(J), Oct. 4, 1976, 90 Stat. 1834, 1852; Pub. L. 97–34, title IV, § 401(a)(2)(B), Aug. 13, 1981, 95 Stat. 299; Pub. L. 98–369, div. A, title V, § 544(b)(3), July 18, 1984, 98 Stat. 894; Pub. L. 100–647, title I, § 1011A(g)(12), Nov. 10, 1988, 102 Stat. 3482; Pub. L. 101–239, title VII, § 7304(b)(2)(B), Dec. 19, 1989, 103 Stat. 2353; Pub. L. 101–508, title XI, § 11801(a)(43), (c)(19)(C), Nov. 5, 1990, 104 Stat. 1388–521, 1388–528; Pub. L. 105–34, title V, § 501(a)(1)(C), title X, § 1073(b)(4), Aug. 5, 1997, 111 Stat. 845, 948; Pub. L. 107–16, title V, § 542(b)(1), June 7, 2001, 115 Stat. 81; Pub. L. 111–312, title III, §§ 301(a), 303(b)(3), Dec. 17, 2010, 124 Stat. 3300, 3303.)
## Editorial Notes
### References in Text
, referred to in subsec. (a)(3)(B), was repealed by , applicable to gifts made after .
The Tax Reform Act of 1976, referred to in subsec. (a)(3)(B), is , , . For complete classification of this Act to the Code, see Short Title of 1976 Amendments note set out under and Tables.
### Amendments
2010—, amended section to read as if amendment by , had never been enacted. See 2001 Amendment note below.
Subsec. (a)(1). , substituted “basic exclusion amount” for “applicable exclusion amount”.
2001—, amended section generally, substituting provisions related to tax returns for certain large transfers at death for provisions related to estate tax returns.
1997—Subsec. (a)(1). , substituted “the applicable exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death” for “$600,000”.
Subsec. (a)(4). , struck out par. (4) which read as follows:
“(4) .—The executor shall make a return with respect to the estate tax imposed by subtitle B in any case where such tax is increased by reason of section 4980A(d).”
1990—Subsec. (a)(3) to (5). redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which provided for phase-in of estate tax return filing requirement amount.
1989—Subsec. (c). struck out subsec. (c) which read as follows:
“ 2210.—In all cases in which subsection (a) requires the filing of a return, if an executor elects the applications of section 2210—
“(1) .—The return which the executor is required to file under the provisions of subsection (a) shall be made with respect to that portion of estate tax imposed by subtitle B which the executor is required to pay.
“(2) .—The plan administrator of an employee stock ownership plan or the eligible worker-owned cooperative, as the case may be, shall make a return with respect to that portion of the tax imposed by section 2001 which such plan or cooperative is required to pay under section 2210(b).”
1988—Subsec. (a)(5). added par. (5).
1984—Subsec. (c). added subsec. (c).
1981—Subsec. (a)(1). , substituted “$600,000” for “$175,000”.
Subsec. (a)(3). , set forth par. (1) substitutions for “$600,000” amount of “$225,000”, “$275,000”, “$325,000”, “$400,000”, and “$500,000” in the case of decedents dying in 1982, 1983, 1984, 1985, and 1986, respectively, and struck out par. (1) substitutions for “$175,000” amount of “$120,000”, “$134,000”, “$147,000”, and “$161,000” in the case of decedents dying during 1977, 1978, 1979, and 1980, respectively.
1976—Subsec. (a)(1). , substituted “$175,000” for “$60,000”.
Subsec. (a)(2). , substituted “$60,000” for “$30,000”.
Subsec. (a)(3), (4). , added pars. (3) and (4).
Subsec. (b). , struck out “or his delegate” after “Secretary”.
1966—Subsec. (a)(2). substituted “$30,000” for “$2,000”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2010 Amendment
Amendment by applicable to estates of decedents dying, and transfers made after , except as otherwise provided, see , set out as an Effective and Termination Dates of 2010 Amendment note under .
Amendment by applicable to estates of decedents dying and gifts made after , see , set out as a note under .
### Effective Date of 2001 Amendment
Amendment by applicable to estates of decedents dying after , see , set out as a note under .
### Effective Date of 1997 Amendment
Amendment by applicable to estates of decedents dying, and gifts made, after , see , set out as a note under .
Amendment by applicable to estates of decedents dying after , see , set out as an Effective Date of Repeal note under .
### Effective Date of 1989 Amendment
Amendment by applicable to estates of decedents dying after , see , set out as a note under .
### Effective Date of 1988 Amendment
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by applicable to estates of decedents which are required to file returns on a date (including any extensions) after , see , set out as a note under .
### Effective Date of 1981 Amendment
Amendment by applicable to estates of decedents dying after , see , set out as a note under .
### Effective Date of 1976 Amendment
Amendment by applicable to estates of decedents dying after , see , set out as a note under .
### Effective Date of 1966 Amendment
Amendment by applicable with respect to estates of decedents dying after , see , set out as a note under .
### Savings Provision
For provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .