Form 706 (Schedule H) — Powers of Appointment

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706sh.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE H (Form 706) (August 2025)

Department of the Treasury Internal Revenue Service

Powers of Appointment¶

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

Include “5 and 5 lapsing” powers (section 2041(b)(2)) held by the decedent.
If you elect section 2032A valuation, you must complete Schedule H (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 the property subject to a general power of appointment the decedent possessed, exercised, or released. See instructions.

(i) Item number

(ii) Description

(iii) Alternate valuation date

(iv) Alternate value

(v) 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. 94784X Schedule H (Form 706) (8-2025) Created 4/29/25

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

1 Enter the property subject to a general power of appointment the decedent possessed, exercised, or released. 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 Total. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 8 . . . . .	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 Total. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 8 . . . . .	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 Total. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 8 . . . . .	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 Total. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 8 . . . . .	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 Total. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 8 . . . . .	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 Total. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 8 . . . . .	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 Total. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 8 . . . . .	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 Total. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 8 . . . . .	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 Total. Add lines 2 and 3. Enter these amounts on Form 706, Part V, item 8 . . . . .	4

Schedule H (Form 706) (8-2025)

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