This course provides an introduction to estate tax return preparation. It provides an overview of Form 706 and the general administrative issues regarding filing the return. The course is designed help the professional understand how to accurately administer the Form 706 process. Upon completing this course, you should be able to: evaluate whether an estate tax return must be filed; demonstrate when and where an estate tax return must be filed; list estate tax payment requirements; identify the parts, schedules, and sub-schedules that make up the estate tax return; describe, in general, how to figure the estate tax; and complete some basic information required on Form 706.