A major part of the estate planning process is making sure you shield your estate from taxes as much as possible. In many cases, this isn’t too much of a problem, but you do need to plan everything carefully. Oversights can lead to excess tax exposure, the result of which would be a significant reduction in what you pass on to your heirs.
One of the questions you’ll have to deal with is whether a tax return needs to be filed for your estate. In many cases, it may not be strictly necessary, but it’s often a good idea to do so anyway.
Technical Requirements for Filing an Estate Tax Return