At long last the IRS has let us know when IRS Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, will be due: November 15, 2011. The purpose of this form is to allow the executor of the estate of a decedent who died after December 31, 2009 and before January 1, 2011 to opt out of the estate tax regime and instead apply the modified carryover basis rules. However, if you're looking for IRS Form 8939, don't, since the IRS doesn't expect to release the form and its related instructions until "early this fall." See IRS Notice 2011-83, dated August 5, for more information.
Meanwhile, on August 1 the IRS released a draft of the instructions for IRS Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return: 08/01/2011 Draft of Instructions for Form 706, for the estates of decedents dying after December 31, 2009 and before January 1, 2011.