The following statements regarding the estate tax return, Form 706, are true, except:

a. It must be filed if the gross estate of a decedent who died in 2020 exceeded $11,580,000 even if no tax is due.

b. The return is due nine months after death even if the alternate valuation date is used.

c. The IRS generally has three years to audit the return.

d. For simple estates, the short form, Form 706A, may be used.