Federal housing law
Form 706 — United States Estate (and Generation-Skipping Transfer) Tax Return
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form
706¶
(Rev. August 2025)
Department of the Treasury Internal Revenue Service
United States Estate (and Generation-Skipping Transfer) Tax Return¶
Estate of a citizen or resident of the United States (see instructions). To be filed for
decedents dying after December 31, 2024. Go to www.irs.gov/Form706 for instructions and the latest information.
OMB No. 1545-0015
Part I Decedent and Executor (see instructions)
| 1a Decedent’s first name and middle initial (and maiden name, if any) |
1a Decedent’s first name and middle initial (and maiden name, if any) |
1a Decedent’s first name and middle initial (and maiden name, if any) |
1a Decedent’s first name and middle initial (and maiden name, if any) |
1a Decedent’s first name and middle initial (and maiden name, if any) |
1b Decedent’s last name | 1b Decedent’s last name | 1b Decedent’s last name | 1b Decedent’s last name | 1b Decedent’s last name | 1b Decedent’s last name | 1b Decedent’s last name | 2 Decedent’s social security no. | 2 Decedent’s social security no. | 2 Decedent’s social security no. |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 3a City, town, or post office. For foreign addresses, also complete lines 3e, 3f, and 3g. |
3a City, town, or post office. For foreign addresses, also complete lines 3e, 3f, and 3g. |
3a City, town, or post office. For foreign addresses, also complete lines 3e, 3f, and 3g. |
3a City, town, or post office. For foreign addresses, also complete lines 3e, 3f, and 3g. |
3a City, town, or post office. For foreign addresses, also complete lines 3e, 3f, and 3g. |
3a City, town, or post office. For foreign addresses, also complete lines 3e, 3f, and 3g. |
3a City, town, or post office. For foreign addresses, also complete lines 3e, 3f, and 3g. |
3bCounty | 3bCounty | 3bCounty | 3cState | 3cState | 3cState | 3dZIP code | 3dZIP code |
| 3e Foreign country name |
3e Foreign country name |
3e Foreign country name |
3fForeign province/ |
3fForeign province/ |
3gForeign postal code | 3gForeign postal code | 3gForeign postal code | 4 Year domicile established | 4 Year domicile established | 4 Year domicile established | 5 Date of birth | 5 Date of birth | 5 Date of birth | 6 Date of death |
| 7a Name of executor |
7a Name of executor |
7a Name of executor |
7a Name of executor |
7a Name of executor |
7a Name of executor |
7a Name of executor |
7a Name of executor |
7a Name of executor |
7a Name of executor |
7a Name of executor |
7bExecutor’s TIN | 7bExecutor’s TIN | 7bExecutor’s TIN | 7bExecutor’s TIN |
| 7c Executor’s address (number and street) |
7c Executor’s address (number and street) |
7c Executor’s address (number and street) |
7c Executor’s address (number and street) |
7c Executor’s address (number and street) |
7c Executor’s address (number and street) |
7c Executor’s address (number and street) |
7c Executor’s address (number and street) |
7c Executor’s address (number and street) |
7c Executor’s address (number and street) |
7dApt. or suite no. | 7dApt. or suite no. | 7dApt. or suite no. | 7dApt. or suite no. | 7dApt. or suite no. |
| 7e City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j. |
7e City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j. |
7e City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j. |
7e City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j. |
7e City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j. |
7e City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j. |
7e City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j. |
7e City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j. |
7e City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j. |
7e City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j. |
7fState | 7fState | 7fState | 7gZIP code | 7gZIP code |
| 7h Foreign country name |
7h Foreign country name |
7h Foreign country name |
7iForeign province/ |
7iForeign province/ |
7iForeign province/ |
7jForeign postal code | 7jForeign postal code | 7jForeign postal code | 7kExecutor’s phone no. | 7kExecutor’s phone no. | 7kExecutor’s phone no. | 7kExecutor’s phone no. | 7kExecutor’s phone no. | 7kExecutor’s phone no. |
Part I Decedent and Executor (see instructions)
| 7l | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors. | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 8a Name of court where will was probated or estate administered |
8a Name of court where will was probated or estate administered |
8a Name of court where will was probated or estate administered |
8a Name of court where will was probated or estate administered |
8bLocation of court where will was probated or estate administered | 8bLocation of court where will was probated or estate administered | 8bLocation of court where will was probated or estate administered | 8bLocation of court where will was probated or estate administered | 8bLocation of court where will was probated or estate administered | 8bLocation of court where will was probated or estate administered | 8bLocation of court where will was probated or estate administered | 8bLocation of court where will was probated or estate administered | 8bLocation of court where will was probated or estate administered | 8c Case number | 8c Case number |
Check all that apply
9a The decedent died testate. b You attached a certified copy of the Will. 10 You attached the death certificate. Note. A death certificate must be attached. 11 You extended the time to file this Form 706. 12 You are estimating the value of assets included in the gross estate on Part II, line 1 pursuant to the special rule of Reg. section 20.2010-2(a)(7)(ii).
13 This is a supplemental return. 14a You previously filed a section 2053 protective claim for refund that is now ready for consideration. b If line 14a is checked, enter the filing date(s) of the initial section 2053 protective claim(s) for refund: Part II Tax Computation (see instructions)
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a b Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d e Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
1 | |
|---|---|---|
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a **b ** Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d **e ** Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
2 | |
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a **b ** Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d **e ** Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
3a | |
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a **b ** Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d **e ** Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
3b | |
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a **b ** Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d **e ** Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
3c | |
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a **b ** Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d **e ** Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
4 | |
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a **b ** Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d **e ** Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
5 | |
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a **b ** Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d **e ** Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
6 | |
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a **b ** Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d **e ** Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
7 | |
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a **b ** Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d **e ** Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
8 | |
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a **b ** Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d **e ** Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
11 | |
| 1 Total gross estate less exclusion from Part V, item 13 . . . . . . . . . . . . . . . . 2 Tentative total allowable deductions from Part V, item 24 . . . . . . . . . . . . . . . 3a Tentative taxable estate. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . b State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . c Taxable estate. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts. See instructions . . . . . . . . . . . . . . . . . . . . 5 Add lines 3c and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . . 7 Total gift tax paid or payable. See instructions . . . . . . . . . . . . . . . . . . 8 Gross estate tax. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . 9a Basic exclusion amount . . . . . . . . . . . . . . . . 9a **b ** Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4 . . . . . . . . . 9b c Restored exclusion amount. See instructions . . . . . . . . . . 9c d Applicable exclusion amount. Add lines 9a, 9b, and 9c . . . . . . . 9d **e ** Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions . . . . . . . . . . . . . . . . . 9e 10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions . . . . . . . . . . . . . . . . . . . 10 11 Allowable applicable credit amount. Subtract line 10 from line 9e . . . . . . . . . . . . . 12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . |
12 |
Form 706 (Rev. 8-2025) Page 2
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than the executor) is based on all information of which preparer has any knowledge.
Form 706 (Rev. 8-2025) Page 3 Part III Elections by the Executor (see instructions)
Note. For information on electing portability of the decedent’s DSUE amount, including how to opt out of the election, see Part VI. Caution. Some of the following elections may require the posting of bonds or liens.
Check “Yes” or “No” for each question. Yes No
1 Do you elect alternate valuation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Do you elect special-use valuation? If “Yes,” you must complete and attach Schedule T (Form 706) . . . . . . . . .
3
Do you elect to pay the taxes in installments as described in section 6166? If “Yes,” you must attach the additional information described in the instructions. Note. By electing section 6166 installment payments, you may be required to provide security for estate tax deferred under section 6166 and interest in the form of a surety bond or a section 6324A lien . . . .
4 Do you elect to postpone the part of the taxes due to a reversionary or remainder interest as described in section 6163? . . Part IV General Information (see instructions)
Note. Attach the necessary supplemental documents.
1a Death certificate number 1b Death certificate issuing authority
2a Decedent’s business or occupation or former business or occupation 2b Check here if retired
3a Marital status of the decedent at time of death. Also enter the decedent’s surviving spouse information on lines 4a, 4b, and 4c, if applicable. See instructions.
Married Widow/widower Single Legally separated Divorced
3 b For all prior marriages, list the information below. Under column (iv), indicate whether the marriage ended by annulment, divorce, or death. Attach additional statements if necessary.
5 a Individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate (do not include charitable beneficiaries shown in Schedule O (Form 706)). Attach additional statements if necessary.
Form 706 (Rev. 8-2025) Page 4
Part IV General Information (see instructions) (continued)
| Answer each of the following questions.If you answer “Yes” to any of the questions, you must attach additional information as described. |
Yes | No |
|---|---|---|
| 11 a Did the decedent, at the time of death, own any interest in a partnership (for example, a family limited partnership), an unincorporated business, or a limited liability company; or own any stock in an inactive or closely held corporation? . . . . |
||
| b If “Yes” to line 11a, was the value ofany interest owned discounted on this estate tax return? If “Yes,” see the instructions on reporting the total accumulated or effective discounts taken on Schedule F (Form 706) or Schedule G (Form 706) . . . . |
||
| 12 Did the decedent make any transfer described in sections 2035, 2036, 2037, or 2038? If “Yes,” you must complete and attach Schedule G (Form 706) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
||
| 13a Were there in existence at the time of the decedent’s death any trusts created by the decedent during the decedent’s lifetime? |
||
| **b ** Were there in existence at the time of the decedent’s death any trusts not created by the decedent under which the decedent possessed any power, beneficial interest, or trusteeship? . . . . . . . . . . . . . . . . . . . . . |
||
| c Was the decedent receiving income or eligible to receive any distribution from a trust created after October 22, 1986, by a parent or grandparent? |
||
| **d ** If “Yes” to line 13c, was there a GST taxable termination (under section 2612) on the death of the decedent? If “Yes,” attach a statement of explanation. Attach a copy of the trust or will creating the trust, and give the name, address, and phone number of the current trustee(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
||
| **e ** Did the decedent at any time during the decedent’s lifetime transfer or sell an interest in a partnership, limited liability company, or closely held corporation to a trust described in line 13a or 13b? . . . . . . . . . . . . . . . . . . |
||
| f If “Yes” to line 13e, provide the EIN for the entity in which an interest was transferred/ |
||
| 14 Did the decedent ever possess, exercise, or release any general power of appointment? If “Yes,” you must complete and attach Schedule H (Form 706) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
||
| 15 Did the decedent have an interest in or a signature or other authority over a financial account in a foreign country, such as a bank account, securities account, or other financial account? . . . . . . . . . . . . . . . . . . . . . |
||
| 16 Was the decedent, immediately before death, receiving an annuity described in the “General” paragraph of the instructions for Schedule I (Form 706) or a private annuity? If “Yes,” you must complete and attach Schedule I (Form 706) . . . . . . . |
||
| 17 Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of a predeceased spouse under section 2056(b)(7) and which is not reported on this return? If “Yes,” attach a statement of explanation . . . . . . |
| Note. If amount | estimating the value of one or more assets pursuant to the special rule of Reg. section 2 noted in the instructions for the corresponding range of values. | 20.2010-2(a)(7)(ii), enter on | both items 10 and 23 the | ||
|---|---|---|---|---|---|
| Item no. | Gross estate from the applicable schedules of Form 706 | Gross estate from the applicable schedules of Form 706 | Alternate value | Alternate value | Value at date of death |
| 1 2 3 4 5 6 7 8 9 |
Total real estate. Schedule A, line 4 . . . . . . . . . . . . . Total stocks and bonds. Schedule B, line 4 . . . . . . . . . . . Total mortgage, notes, and cash. Schedule C, line 4 . . . . . . . . Total insurance on the decedent’s life. Schedule D, line 4. Attach Form(s) 712 . Total jointly owned property. Schedule E, line 10 . . . . . . . . . Total other miscellaneous property. Schedule F, line 7 . . . . . . . . Total transfers during the decedent’s lifetime. Schedule G, line 5 . . . . . Total powers of appointment. Schedule H, line 4 . . . . . . . . . Total annuities. Schedule I, line 5 . . . . . . . . . . . . . . |
1 | |||
| 1 2 3 4 5 6 7 8 9 |
Total real estate. Schedule A, line 4 . . . . . . . . . . . . . Total stocks and bonds. Schedule B, line 4 . . . . . . . . . . . Total mortgage, notes, and cash. Schedule C, line 4 . . . . . . . . Total insurance on the decedent’s life. Schedule D, line 4. Attach Form(s) 712 . Total jointly owned property. Schedule E, line 10 . . . . . . . . . Total other miscellaneous property. Schedule F, line 7 . . . . . . . . Total transfers during the decedent’s lifetime. Schedule G, line 5 . . . . . Total powers of appointment. Schedule H, line 4 . . . . . . . . . Total annuities. Schedule I, line 5 . . . . . . . . . . . . . . |
2 | |||
| 1 2 3 4 5 6 7 8 9 |
Total real estate. Schedule A, line 4 . . . . . . . . . . . . . Total stocks and bonds. Schedule B, line 4 . . . . . . . . . . . Total mortgage, notes, and cash. Schedule C, line 4 . . . . . . . . Total insurance on the decedent’s life. Schedule D, line 4. Attach Form(s) 712 . Total jointly owned property. Schedule E, line 10 . . . . . . . . . Total other miscellaneous property. Schedule F, line 7 . . . . . . . . Total transfers during the decedent’s lifetime. Schedule G, line 5 . . . . . Total powers of appointment. Schedule H, line 4 . . . . . . . . . Total annuities. Schedule I, line 5 . . . . . . . . . . . . . . |
3 | |||
| 1 2 3 4 5 6 7 8 9 |
Total real estate. Schedule A, line 4 . . . . . . . . . . . . . Total stocks and bonds. Schedule B, line 4 . . . . . . . . . . . Total mortgage, notes, and cash. Schedule C, line 4 . . . . . . . . Total insurance on the decedent’s life. Schedule D, line 4. Attach Form(s) 712 . Total jointly owned property. Schedule E, line 10 . . . . . . . . . Total other miscellaneous property. Schedule F, line 7 . . . . . . . . Total transfers during the decedent’s lifetime. Schedule G, line 5 . . . . . Total powers of appointment. Schedule H, line 4 . . . . . . . . . Total annuities. Schedule I, line 5 . . . . . . . . . . . . . . |
4 | |||
| 1 2 3 4 5 6 7 8 9 |
Total real estate. Schedule A, line 4 . . . . . . . . . . . . . Total stocks and bonds. Schedule B, line 4 . . . . . . . . . . . Total mortgage, notes, and cash. Schedule C, line 4 . . . . . . . . Total insurance on the decedent’s life. Schedule D, line 4. Attach Form(s) 712 . Total jointly owned property. Schedule E, line 10 . . . . . . . . . Total other miscellaneous property. Schedule F, line 7 . . . . . . . . Total transfers during the decedent’s lifetime. Schedule G, line 5 . . . . . Total powers of appointment. Schedule H, line 4 . . . . . . . . . Total annuities. Schedule I, line 5 . . . . . . . . . . . . . . |
5 | |||
| 1 2 3 4 5 6 7 8 9 |
Total real estate. Schedule A, line 4 . . . . . . . . . . . . . Total stocks and bonds. Schedule B, line 4 . . . . . . . . . . . Total mortgage, notes, and cash. Schedule C, line 4 . . . . . . . . Total insurance on the decedent’s life. Schedule D, line 4. Attach Form(s) 712 . Total jointly owned property. Schedule E, line 10 . . . . . . . . . Total other miscellaneous property. Schedule F, line 7 . . . . . . . . Total transfers during the decedent’s lifetime. Schedule G, line 5 . . . . . Total powers of appointment. Schedule H, line 4 . . . . . . . . . Total annuities. Schedule I, line 5 . . . . . . . . . . . . . . |
6 | |||
| 1 2 3 4 5 6 7 8 9 |
Total real estate. Schedule A, line 4 . . . . . . . . . . . . . Total stocks and bonds. Schedule B, line 4 . . . . . . . . . . . Total mortgage, notes, and cash. Schedule C, line 4 . . . . . . . . Total insurance on the decedent’s life. Schedule D, line 4. Attach Form(s) 712 . Total jointly owned property. Schedule E, line 10 . . . . . . . . . Total other miscellaneous property. Schedule F, line 7 . . . . . . . . Total transfers during the decedent’s lifetime. Schedule G, line 5 . . . . . Total powers of appointment. Schedule H, line 4 . . . . . . . . . Total annuities. Schedule I, line 5 . . . . . . . . . . . . . . |
7 | |||
| 1 2 3 4 5 6 7 8 9 |
Total real estate. Schedule A, line 4 . . . . . . . . . . . . . Total stocks and bonds. Schedule B, line 4 . . . . . . . . . . . Total mortgage, notes, and cash. Schedule C, line 4 . . . . . . . . Total insurance on the decedent’s life. Schedule D, line 4. Attach Form(s) 712 . Total jointly owned property. Schedule E, line 10 . . . . . . . . . Total other miscellaneous property. Schedule F, line 7 . . . . . . . . Total transfers during the decedent’s lifetime. Schedule G, line 5 . . . . . Total powers of appointment. Schedule H, line 4 . . . . . . . . . Total annuities. Schedule I, line 5 . . . . . . . . . . . . . . |
8 | |||
| 1 2 3 4 5 6 7 8 9 |
Total real estate. Schedule A, line 4 . . . . . . . . . . . . . Total stocks and bonds. Schedule B, line 4 . . . . . . . . . . . Total mortgage, notes, and cash. Schedule C, line 4 . . . . . . . . Total insurance on the decedent’s life. Schedule D, line 4. Attach Form(s) 712 . Total jointly owned property. Schedule E, line 10 . . . . . . . . . Total other miscellaneous property. Schedule F, line 7 . . . . . . . . Total transfers during the decedent’s lifetime. Schedule G, line 5 . . . . . Total powers of appointment. Schedule H, line 4 . . . . . . . . . Total annuities. Schedule I, line 5 . . . . . . . . . . . . . . |
9 | |||
| 10 | Estimated value of assets subject to the special rule of Reg. section 20.2010-2(a)(7)(ii) | 10 | |||
| 11 12 13 |
Total gross estate. Add items 1 through 10 . . . . . . . . . . . Total qualified conservation easement exclusion. Schedule U, line 20 . . . Total gross estate less exclusion. Subtract item 12 from item 11. Enter here and on Part II, line 1 . . . . . . . . . . . . . . . . . . . |
11 | |||
| 11 12 13 |
Total gross estate. Add items 1 through 10 . . . . . . . . . . . Total qualified conservation easement exclusion. Schedule U, line 20 . . . Total gross estate less exclusion. Subtract item 12 from item 11. Enter here and on Part II, line 1 . . . . . . . . . . . . . . . . . . . |
12 | |||
| 11 12 13 |
Total gross estate. Add items 1 through 10 . . . . . . . . . . . Total qualified conservation easement exclusion. Schedule U, line 20 . . . Total gross estate less exclusion. Subtract item 12 from item 11. Enter here and on Part II, line 1 . . . . . . . . . . . . . . . . . . . |
13 | |||
| Item no. | Deductions from the applicable schedules of Form 706 | Deductions from the applicable schedules of Form 706 | Deductions from the applicable schedules of Form 706 | Deductions from the applicable schedules of Form 706 | Amount |
| 14 15 16 17 18 19 20 21 22 |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
14 | |
| 14 15 16 17 18 19 20 21 22 |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
15 | |
| 14 15 16 17 18 19 20 21 22 |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
16 | |
| 14 15 16 17 18 19 20 21 22 |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
17 | |
| 14 15 16 17 18 19 20 21 22 |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
18 | |
| 14 15 16 17 18 19 20 21 22 |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
19 | |
| 14 15 16 17 18 19 20 21 22 |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
20 | |
| 14 15 16 17 18 19 20 21 22 |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
21 | |
| 14 15 16 17 18 19 20 21 22 |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
Total funeral expenses and expenses incurred in administering property subject to claims. Schedule J, line 12 Total debts of the decedent. Schedule K, line 6 . . . . . . . . . . . . . . . . . . Total mortgages and liens on, or in respect of, any property of the decedent. Schedule K, line 10 . . . Add items 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . Allowable amount of deductions from item 17. See instructions . . . . . . . . . . . . . Total net losses during administration. Schedule L, line 4 . . . . . . . . . . . . . . . Total expenses incurred in administering property not subject to claims. Schedule L, line 8 . . . . . Total amount of property interests for which a marital deduction is being claimed. Schedule M, line 14 . Total charitable, public, and similar gifts and bequests. Schedule O, line 8 . . . . . . . . . . |
22 | |
| 23 | Estimated value of deductible assets subject to the special rule of Reg. section 20.2010-2(a)(7)(ii) . . . |
Estimated value of deductible assets subject to the special rule of Reg. section 20.2010-2(a)(7)(ii) . . . |
Estimated value of deductible assets subject to the special rule of Reg. section 20.2010-2(a)(7)(ii) . . . |
23 | |
| 24 | Tentative total allowable deductions. Add items 18 through 23. Enter here and on Part II, line 2 . . . . |
Tentative total allowable deductions. Add items 18 through 23. Enter here and on Part II, line 2 . . . . |
Tentative total allowable deductions. Add items 18 through 23. Enter here and on Part II, line 2 . . . . |
24 |
Form 706 (Rev. 8-2025) Page 5 Part VI Portability of Deceased Spousal Unused Exclusion (DSUE) (see instructions) Portability Election A decedent with a surviving spouse elects portability of the DSUE amount, if any, by completing and timely filing this return. No further action is required to elect portability of the DSUE amount to allow the surviving spouse to use the decedent’s DSUE amount.
Section A—Opting Out of Portability
Check here for the estate of a decedent with a surviving spouse to opt out of electing portability of the DSUE amount. Do not complete Sections B and C. Caution. Check only if the estate opts NOT to elect portability of the DSUE amount. Section B—Qualified Domestic Trust (QDOT) Are any assets of the estate being transferred to a QDOT? . . . . . . . . . . . . . . . . . . . . . Yes No If “Yes,” the DSUE amount portable to a surviving spouse (calculated in Section C, below) is preliminary and shall be redetermined at the time of the final distribution or other taxable event imposing estate tax under section 2056A.
Section C—DSUE Amount Portable to the Surviving Spouse (To be completed by the estate of a decedent making a portability election.) Complete the following calculation to determine the DSUE amount that can be transferred to the surviving spouse.
1 Enter the amount from Part II, line 9d . . . . . . . . . . . . . . . . . . . . . 1 2 Enter the value of the cumulative lifetime gifts on which tax was paid or payable. See instructions . . . 2
3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Enter the amount from Part II, line 10 . . . . . . . . . . . . . . . . . . . . . 4 5 Divide the amount on line 4 by 40% (0.40). If zero or less, enter -0- . . . . . . . . . . . . 5
6 Subtract line 5 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Enter the amount from Part II, line 5 . . . . . . . . . . . . . . . . . . . . . 7 8 Subtract line 7 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 8
9 Enter the amount from Part II, line 9a . . . . . . . . . . . . . . . . . . . . . 9 10 DSUE amount portable to surviving spouse. Enter the smaller of line 8 or line 9 . . . . . . . . . 10 Section D—DSUE Amount Received From Predeceased Spouse(s) (To be completed by the estate of a deceased surviving spouse with DSUE amount from predeceased spouse(s).) Provide the following information to determine the DSUE amount received from deceased spouse(s).
A Name of deceased spouse
(dates of death after December 31, 2010, only)
B Date of death (enter as mm/dd/yy)
C Portability
election
made?
Yes No
E DSUE amount
applied by decedent to lifetime gifts
F Year of Form 709 reporting use of DSUE amount listed in column E
G Remaining DSUE
amount, if any (subtract column E
from column D)
D If “Yes,” DSUE amount received
from spouse
1 DSUE received from last deceased spouse:
2 DSUE received from other predeceased spouse(s) and used by decedent: