Form 706 (Schedule E) — Jointly Owned Property

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706se.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE E (Form 706) (August 2025)

Department of the Treasury Internal Revenue Service

Jointly Owned Property¶

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

If you elect section 2032A valuation, you must complete Schedule E (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.

Part I Qualified Joint Interests (see instructions)

1 E	Enter each interest held by the decedent and the de	ecedent’s spouse as the only	y joint tenants as d		described in section	n 2040(b)(2).
(i) Item number	(ii) Description	(iii) For securities, enter the CUSIP number; or if trust, partnership, or closely held entity, enter the EIN	(iv) Alternate valuation date	(iv) Alternate valuation date	(v) Alternate value	(vi) Value at date of death
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2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2
2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	3
2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	4
2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	2 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . . 3 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 4 Totals. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 5 Amounts included in gross estate. Multiply line 4 by 50% (0.50) . . . . . . . .	5

For Privacy Act and Paperwork Reduction Act Notice, Cat. No. 94787E Schedule E (Form 706) (8-2025) Created 6/10/25 see the Instructions for Form 706.

Schedule E (Form 706) (8-2025) Page 2 Part II All Other Joint Interests (see instructions)

6 a Enter the name and address of each surviving co-tenant. If there are more than three surviving co-tenants, list the additional cotenants on an attached statement.

Name Address (number and street, city, state, and ZIP code)

b Enter all other joint interests not listed under Part I.

(i) Item number

(ii) Enter letter for co-tenant

(iii) Description (including alternate valuation date, if any)

(iv) For securities, enter the CUSIP number; or if trust, partnership, or

closely held entity, enter the EIN

(vii) Includible value at

date of death

(v) Percentage includible

(vi) Includible alternate

value

7 Add all amounts in column (vi) or column (vii), as applicable . . . . . . . . . . 7 8 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . 8 9 Total other joint interests. Add lines 7 and 8 . . . . . . . . . . . . . . . 9

10 Total includible joint interests. Add line 9 and Part I, line 5. Enter these amounts on Form 706, Part V, item 5 . . . . . . . . . . . . . . . . . . . . . . 10

Schedule E (Form 706) (8-2025)

Exceptions & meaning →