Congress has changed the tax rules on estates and gifts many times in the last 12 years. The newest law, the 2012 Tax Relief Act, permanently establishes the estate exemption at $5 million in 2010, with increases for inflation. (Is anything Congress does really permanent?)For those dying in 2012, the amount that can be left without a death (estate) tax is $5.12 million. For those dying in 2013 the amount is increased to $5.25 million or so.The death tax return, Form 706, is a little complicated. It requires listing all assets and liabilities and then allows a tax credit that …