Skip to content
ChatProjectCodes

Federal housing law

Form 706 (Schedule K) — Debts, Mortgages, and Liens

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
Ask AI about this codeSearch the library

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706sk.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE K (Form 706) (August 2025)

Department of the Treasury Internal Revenue Service

Debts, Mortgages, and Liens

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

  • Use Schedule PC (Form 706) to make a protective claim for refund due to a claim not currently deductible. For such a claim, report the expense on Schedule K (Form 706) but without a value in the amount column.

  • If more space is needed, attach Schedule(s) W (Form 706) or additional statements.

Part I Debts of the Decedent (see instructions)

3 En nter the debts of the decedent.
(i)
Item
number		 (ii)
Description
Creditor and nature of debt, and allowable death taxes		 (ii)
Description
Creditor and nature of debt, and allowable death taxes		 (iii)
Amount
1
4
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **Total debts of the decedent from Schedule(s) W (Form 706) (or additional statements) attached to this
schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Total. Add lines 4 and 5. Enter the amount on Form 706, Part V, item 15 .
.
.
.
.
.
.
.
.
.
.		 4
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **Total debts of the decedent from Schedule(s) W (Form 706) (or additional statements) attached to this
schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Total. Add lines 4 and 5. Enter the amount on Form 706, Part V, item 15 .
.
.
.
.
.
.
.
.
.
.		 4
4
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **Total debts of the decedent from Schedule(s) W (Form 706) (or additional statements) attached to this
schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Total. Add lines 4 and 5. Enter the amount on Form 706, Part V, item 15 .
.
.
.
.
.
.
.
.
.
.		 4
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **Total debts of the decedent from Schedule(s) W (Form 706) (or additional statements) attached to this
schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Total. Add lines 4 and 5. Enter the amount on Form 706, Part V, item 15 .
.
.
.
.
.
.
.
.
.
.		 5
4
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **Total debts of the decedent from Schedule(s) W (Form 706) (or additional statements) attached to this
schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Total. Add lines 4 and 5. Enter the amount on Form 706, Part V, item 15 .
.
.
.
.
.
.
.
.
.
.		 4
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **Total debts of the decedent from Schedule(s) W (Form 706) (or additional statements) attached to this
schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Total. Add lines 4 and 5. Enter the amount on Form 706, Part V, item 15 .
.
.
.
.
.
.
.
.
.
.		 6

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706. Cat. No. 94781Q Schedule K (Form 706) (8-2025) Created 3/18/25

Schedule K (Form 706) (8-2025) Page 2 Part II Mortgages and Liens (see instructions)

7 Enter the mortgages and liens on, or in respect of, any property of the decedent.

(i)
Item
number		 (ii)
Description		 (iii)
Amount
1
8
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **Total mortgages and liens on, or in respect of, any property of the decedent from Schedule(s) W (Form
706) (or additional statements) attached to this schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Total. Add lines 8 and 9. Enter the amount on Form 706, Part V, item 16 .
.
.
.
.
.
.
.
.
.
.		 8
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **Total mortgages and liens on, or in respect of, any property of the decedent from Schedule(s) W (Form
706) (or additional statements) attached to this schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Total. Add lines 8 and 9. Enter the amount on Form 706, Part V, item 16 .
.
.
.
.
.
.
.
.
.
.		 8
8
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **Total mortgages and liens on, or in respect of, any property of the decedent from Schedule(s) W (Form
706) (or additional statements) attached to this schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Total. Add lines 8 and 9. Enter the amount on Form 706, Part V, item 16 .
.
.
.
.
.
.
.
.
.
.		 8
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **Total mortgages and liens on, or in respect of, any property of the decedent from Schedule(s) W (Form
706) (or additional statements) attached to this schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Total. Add lines 8 and 9. Enter the amount on Form 706, Part V, item 16 .
.
.
.
.
.
.
.
.
.
.		 9
8
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **Total mortgages and liens on, or in respect of, any property of the decedent from Schedule(s) W (Form
706) (or additional statements) attached to this schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Total. Add lines 8 and 9. Enter the amount on Form 706, Part V, item 16 .
.
.
.
.
.
.
.
.
.
.		 8
Add all amounts in column (iii) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **Total mortgages and liens on, or in respect of, any property of the decedent from Schedule(s) W (Form
706) (or additional statements) attached to this schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Total. Add lines 8 and 9. Enter the amount on Form 706, Part V, item 16 .
.
.
.
.
.
.
.
.
.
.		 10

Schedule K (Form 706) (8-2025)

Exceptions & meaning →

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.