Who needs to file a 706 federal estate tax return?

can i use any appraiser

Public Comments

1. Any U.S. citizen or Green Card holder whose gross estate is in excess of the current exemption amount, which is $2,000,000. (That threshold amount may be reduced if large gifts were made during your life for which you filed or should have filed a Form 709.) If you seem to fit this profile, you should consult a lawyer or accountant.
2. no, you should use an attorney or cpa to file the 706. you could use an appraiser for the return, say, for schedule A or F as an example.