The IRS 2023 estate-tax filing-year tables classify reported items, including real estate, by the table's stated categories. The result describes returns filed in 2023. It does not identify every estate with real property and does not set a market value for a particular home, land parcel, or contract.
The right workflow
Download the IRS workbook, preserve the sheet and row labels, and record whether values are counts, dollar amounts, or percentages. Keep the filing-year label visible. Then state the limitation: Form 706 data cover returns in the study population, not all probate matters.
The IRS estate-tax statistics overview explains the study population and links to the underlying tables. For a property-specific conclusion, use the recorded deed, assessment, tax account, mortgage, and court sources instead.
Professional disclaimer: General research only, not tax, appraisal, title, legal, or fiduciary advice.