Form 706 (Schedule A) — Real Estate

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706sa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE A (Form 706) (August 2025)

Department of the Treasury Internal Revenue Service

Real Estate¶

Attach to Form 706. Go to www.irs.gov/Form706 for instructions and the latest information.

OMB No. 1545-0015

Decedent’s name as it appears on Form 706 Decedent’s social security number

For jointly owned property that must be disclosed on Schedule E (Form 706), see instructions.
Real estate that is part of a sole proprietorship should be shown on Schedule F (Form 706).
Real estate that is included in the gross estate under sections 2035, 2036, 2037, or 2038 should be shown on Schedule G (Form 706).
Real estate that is included in the gross estate under section 2041 should be shown on Schedule H (Form 706).
If you elect section 2032A valuation, you must complete Schedule A (Form 706) and Schedule T (Form 706).
If more space is needed, attach Schedule(s) W (Form 706) or additional statements.

Note: If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns.

1 Enter real estate the decedent owned or had contracted to purchase. See instructions.

(i) Item number

(ii) Description

(iii) Alternate valuation date

(iv) Alternate value

(v) Value at date of death

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706.

(continued on next page)

Cat. No. 94799W Schedule A (Form 706) (8-2025) Created 4/17/25

Schedule A (Form 706) (8-2025) Page 2

1 Enter real estate the decedent owned or had contracted to purchase. See instructions. (continued)

(i) Item number	(ii) Description	(iii) Alternate valuation date

























2 Add all amounts in column (iv) or column (v), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 1 . . . .	2 Add all amounts in column (iv) or column (v), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 1 . . . .	2 Add all amounts in column (iv) or column (v), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 1 . . . .	2
2 Add all amounts in column (iv) or column (v), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 1 . . . .	2 Add all amounts in column (iv) or column (v), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 1 . . . .	2 Add all amounts in column (iv) or column (v), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 1 . . . .	3
2 Add all amounts in column (iv) or column (v), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 1 . . . .	2 Add all amounts in column (iv) or column (v), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 1 . . . .	2 Add all amounts in column (iv) or column (v), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 1 . . . .	4

Schedule A (Form 706) (8-2025)

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