Form 706 (Schedule G) — Transfers During the

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706sg.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE G (Form 706) (August 2025)

Department of the Treasury Internal Revenue Service

Transfers During the Decedent’s Lifetime¶

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 G (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 any transfers includible under sections 2035(a), 2036, 2037, or 2038. See instructions.

(i) Item number

(ii) Description

(iii) For securities, enter the CUSIP number. If trust, partnership, or closely held entity, enter the EIN

(iv) Alternate valuation date

(v) Alternate value

(vi) Value at date of death

(continued on next page)

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706. Cat. No. 94785I Schedule G (Form 706) (8-2025) Created 6/11/25

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

1 En	nter any transfers includible under sections 2035	5(a), 2036, 2037, or 2038. See i	instructions. (contin		nued)
(i) Item number	(ii) Description	(iii) For securities, enter the CUSIP number. 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























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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	5

Schedule G (Form 706) (8-2025)

Exceptions & meaning →

1 En	nter any transfers includible under sections 2035	5(a), 2036, 2037, or 2038. See i	instructions. (contin		nued)
(i) Item number	(ii) Description	(iii) For securities, enter the CUSIP number. 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























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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	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 Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent’s spouse within 3 years before the decedent’s death (section 2035(b)). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total. Add lines 2, 3, and 4. Enter these amounts on Form 706, Part V, item 7 . . . .	5