Reply #16: If you're planning to croak in the next few months, maybe

[Warpy]

but after the first of the year, the estate tax will reset.

In any case, I had to file the damn form (and it was a stinker) when my dad died, even though I came in well under the $2,000,000 limit at the time. They still want you to file, even if every column is zero.