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Federal housing law

0825 Form 706 (Schedule M) (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706sm.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE M (Form 706) (August 2025)

Department of the Treasury Internal Revenue Service

Bequests, etc., to Surviving Spouse

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 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 entry in the last column.

4 Enter QTIP property interest included in the gross estate that passes from the decedent to the surviving spouse and for which a marital deduction is claimed.

(i)
Item
number		 (ii)
Description of QTIP interests passing to surviving spouse
(QTIP property)		 (iii)
For securities, enter the CUSIP
number; or if trust, partnership, or
closely held entity, enter the EIN		 (iv)
Amount
1
5
Add all amounts in column (iv)
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6
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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7
Total QTIP property. Add lines 5 and 6 .
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Add all amounts in column (iv)
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6
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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7
Total QTIP property. Add lines 5 and 6 .
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.		 5
Add all amounts in column (iv)
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6
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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7
Total QTIP property. Add lines 5 and 6 .
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.		 5
5
Add all amounts in column (iv)
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6
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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7
Total QTIP property. Add lines 5 and 6 .
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Add all amounts in column (iv)
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6
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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7
Total QTIP property. Add lines 5 and 6 .
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Add all amounts in column (iv)
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6
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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7
Total QTIP property. Add lines 5 and 6 .
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.		 6
5
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6
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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7
Total QTIP property. Add lines 5 and 6 .
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Add all amounts in column (iv)
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6
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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Total QTIP property. Add lines 5 and 6 .
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Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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Total QTIP property. Add lines 5 and 6 .
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.		 7

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706. Cat. No. 94769I Schedule M (Form 706) (8-2025) Created 4/17/25

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

8 E Enter all other property passing to the surviving spouse not listed on line 4.
(i)
Item
number		 (ii)
Description of non-QTIP interests passing to surviving spouse
(non-QTIP property)		 (iii)
For securities, enter the CUSIP
number; or if trust, partnership, or
closely held entity, enter the EIN		 (iii)
For securities, enter the CUSIP
number; or if trust, partnership, or
closely held entity, enter the EIN
(iv)
Amount
1
9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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11
Total of all other property not listed on line 4. Add lines 9 and 10 .
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12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
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13a
Federal estate taxes payable out of property interests listed on Schedule M
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13a
b
Other death taxes payable out of property interests listed on Schedule M .
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13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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11
Total of all other property not listed on line 4. Add lines 9 and 10 .
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12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
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13a
Federal estate taxes payable out of property interests listed on Schedule M
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13a
b
Other death taxes payable out of property interests listed on Schedule M .
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13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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11
Total of all other property not listed on line 4. Add lines 9 and 10 .
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12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
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13a
Federal estate taxes payable out of property interests listed on Schedule M
.
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13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
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13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 9
9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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11
Total of all other property not listed on line 4. Add lines 9 and 10 .
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12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
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13a
Federal estate taxes payable out of property interests listed on Schedule M
.
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13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
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13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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11
Total of all other property not listed on line 4. Add lines 9 and 10 .
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12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
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13a
Federal estate taxes payable out of property interests listed on Schedule M
.
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13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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11
Total of all other property not listed on line 4. Add lines 9 and 10 .
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12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
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.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 10
9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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11
Total of all other property not listed on line 4. Add lines 9 and 10 .
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12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
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.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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11
Total of all other property not listed on line 4. Add lines 9 and 10 .
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12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
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.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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11
Total of all other property not listed on line 4. Add lines 9 and 10 .
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12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
.
.
.
.
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.
.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
.
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 11
9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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.
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.
11
Total of all other property not listed on line 4. Add lines 9 and 10 .
.
.
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.
.
12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
.
.
.
.
.
.
.
.
.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
.
.
.
.
.
11
Total of all other property not listed on line 4. Add lines 9 and 10 .
.
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.
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.
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.
.
.
12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
.
.
.
.
.
.
.
.
.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
.
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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11
Total of all other property not listed on line 4. Add lines 9 and 10 .
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12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
.
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.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 12
9
Add all amounts in column (iv)
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10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
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.
11
Total of all other property not listed on line 4. Add lines 9 and 10 .
.
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.
12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
.
.
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.
.
.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
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14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 9
Add all amounts in column (iv)
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.
10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
.
.
.
.
.
11
Total of all other property not listed on line 4. Add lines 9 and 10 .
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
.
.
.
.
.
.
.
.
.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
.
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.
14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 9
Add all amounts in column (iv)
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.
.
10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
.
.
.
.
.
11
Total of all other property not listed on line 4. Add lines 9 and 10 .
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
.
.
.
.
.
.
.
.
.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
.
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.
.
14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
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.		 13d
9
Add all amounts in column (iv)
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.
10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
.
.
.
.
.
11
Total of all other property not listed on line 4. Add lines 9 and 10 .
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
.
.
.
.
.
.
.
.
.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
.
.
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.
.
.
.
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.
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.
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.
.
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.
.
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.
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.
14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
.
.
.
.
.
.
.
.
.
.
.
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.		 9
Add all amounts in column (iv)
.
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.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
.
.
.
.
.
11
Total of all other property not listed on line 4. Add lines 9 and 10 .
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
.
.
.
.
.
.
.
.
.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 9
Add all amounts in column (iv)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
.
.
.
.
.
11
Total of all other property not listed on line 4. Add lines 9 and 10 .
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Total amount of property interest listed on Schedule M. Add lines 7 and 11
.
.
.
.
.
.
.
.
.
13a
Federal estate taxes payable out of property interests listed on Schedule M
.
.
13a
b
Other death taxes payable out of property interests listed on Schedule M .
.
.
13b
c
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
d
Add lines 13a, 13b, and 13c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 14

Schedule M (Form 706) (8-2025)

Exceptions & meaning →

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