The taxable estate must be figured into all estate planning. It is a point of contention among legal professionals and tax payers, some who feel that an estate tax is unethical. But, until the law is changed taxable estate fees will be required every year by the Internal Revenue Service. To calculate the 'death tax' or the taxable estate the following items are needed: a list of assets owned, a list of unpaid bills, past tax returns, a list of lifetime gifts the deceased gave over the years, and IRS forms 706 and 709. Each of these forms comes with specific instructions that explain the individual line items. To begin the process the deceased gross estate must be determined. The gross estate includes assets owned at the time of death. Items like funeral expenses, estate processing fees, debts, and other expenses are subtracted from the gross estate resulting in the adjusted gross estate. With continuing computations, such as subtracting marital deductions and charitable gifts, the taxable estate figure is reached and listed as the net estate tax.