Part III. Other Schedules PC (Form 706) and Forms

843 Filed by the Estate

On Part III, line 13, provide information on other protective claims for refund that have been previously filed on behalf of the estate (if any), whether on other Schedules PC (Form 706) or on Form 843. When the initial claim for refund is filed, only information from Form(s) 843 need be included in Part III. However, when filing a partial or final claim for refund, complete Part III by including the status of all claims filed by or on behalf of the estate, including those filed on other Schedules PC (Form 706) with Form 706. For each such claim, give the place of filing, date of filing, and amount of the claim.

Use Schedule W (Form 706) when you need to list more assets or deductions than you have room for on one of the main schedules. It provides a uniform format for listing additional assets from Schedules A through I and additional deductions from Schedules J, K, L, M, and O of Form 706.

When using Schedule W (Form 706) do the following.

• Use a separate Schedule W (Form 706) for each main schedule you are continuing. Do not combine assets or deductions from different schedules on one Schedule W (Form 706).

• Use as many Schedule(s) W (Form 706) as needed to list all the assets or deductions.

• Enter the letter and line number of the schedule you are continuing in the space provided above the table, on Schedule W (Form 706).

• Add all amounts, as applicable, and carry forward the total from Schedule W (Form 706) to the appropriate line on the main schedule of Form 706.

Instructions for Schedules 61

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Subtitle B and section 6109, and the regulations require you to provide this information.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential as required by section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose information from this form in certain circumstances. For example, we may disclose information to the Department of Justice for civil or criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths or territories for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Failure to provide this information, or providing false information, may subject you to penalties.

The time needed to complete and file Form 706, its schedules, and accompanying worksheets will vary depending on individual circumstances. The estimated average times are:

62 Instructions for Form 706 (Rev. 7-2026)

Comments and suggestions. If you have comments concerning the accuracy of these time estimates or suggestions for making Form 706 simpler, we would be happy to hear from you. You can send us comments through IRS.gov/ FormComments . Or you can write to:

Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224

Do not send the tax form to this address. Instead, see Where To File, earlier.

Instructions for Form 706 (Rev. 7-2026) 63

Index

A

Address, decedent 5 Address, executor 6 Administration Expenses 40 Alternate Valuation 13 Amending Form 706

( See Supplementing Form 706) Annuities 37 Applicable Credit Adjustment 11 Applicable Credit Amount 10

B

Balance Due 12 Bonds 28

C

Residents of U. S. Territories 2 Reversionary or Remainder

Interests 19 Revisions of Form 706 1 Rounding off to whole dollars 4

S

Schedule A-1 ( See Schedule T) Schedule A, Real Estate 24 Schedule B, Stocks and Bonds 28 Schedule C, Mortgages, Notes, and

Cash 30 Schedule D, Insurance on Decedent’s

Life 30 Schedule E, Jointly Owned

Property 31 Schedule F, Miscellaneous

Charitable Deduction 47 Claim for refund 60 Close Corporations 20 Closing Letters 4 Conservation Easement 57 Consistent Basis Reporting 4 Continuation Schedule 61 Credit for Canadian Marital Credit 12 Credit for Foreign Death Taxes 12, 48 Credit for Pre-1977 Federal Gift

Taxes 12 Credit for Tax on Prior Transfers 12,

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D

Death certificate 3, 6 Debts of the Decedent 41 Deductions 21 Direct Deposit 12 Direct Skips 52 Disclaimer, Qualified 48 Documents, supplemental 3 Domicile, decedent 5 DSUE 21

E

Election 16, 19 Election, Lump-Sum Distribution 39 Estate Tax Closing Letters 4 Estimated Values 23 Exclusion Amount 7 Executor 2, 6

F

Family Member 15 Foreign Accounts 20 Foreign Death Taxes 48 Form 8971 4 Forms and Publications, obtaining 4 Funeral Expenses 40

G

General Instructions 1 Gross Estate 2, 20

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GST 52 GST Exemption Table 55

I

Inclusion Ratio for Trust 56 Installment Payments 17 Insurance 30

J

Joint Property 31

L

Liens 41 Line 3 Worksheet 18 Line 4 Worksheet 10 Line 7 Worksheet 11 Losses 42 Lump-Sum Distribution Election 39

M

Making a Payment 12 Marital Deduction 42 Material Participation 15 Member of Family 15 Mortgages and Liens 41

N

Nonresident Noncitizens 2

O

Overpayment 12

P

Paid Preparer Use Only 13 Part I. Decedent and Executor 5 Part II. Tax Computation 6 Part III. Elections by the Executor 13 Part IV. General Information 19 Part V. Recapitulation 20 Part VI. Portability of Deceased

Spousal Unused Exclusion 21 Partnership Interests 20 Paying the Tax 3 Penalties 4 Phone number, executor 6 Portability 21 Portability Election 3 Powers of Appointment 36 Protective Claim for Refund 60 Publications, obtaining 4 Purpose of Form 1

Q

QDOT 45 QTIP 45 Qualified Heir 15 Qualified Real Property 14

R

Recapitulation 20 Representation Authorization 2

Property 32 Schedule G, Transfers During the

Decedent’s Lifetime 33 Schedule H, Powers of

Appointment 36 Schedule I, Annuities 37 Schedule J, Funeral Expenses and

Expenses Incurred in Administering Property Subject to Claims 40 Schedule K, Debts, Mortgages, and

Liens 41 Schedule L, Net Losses During

Administration and Expenses Incurred in Administering Property Not Subject to Claims 42 Schedule M, Bequests to Surviving

Spouses 42 Schedule O, Charitable, Public, and

Similar Gifts and Bequests 47 Schedule P, Credit for Certain Foreign

Taxes 48 Schedule PC, Protective Claim for

Refund 60 Schedule Q Worksheet 51 Schedule Q, Credit for Tax on Prior

Transfers 49 Schedule T, Section 2032A

Valuation 25 Schedule U, Qualified Conservation

Easement Exclusion 57 Schedule W, Continuation Schedule

for Form 706 61 Schedules R and R-1,

Generation-Skipping Transfer Tax 52 Section 2032A 14 Section 2035(a) Transfers 34 Section 2036 Transfers 34 Section 2037 Transfers 35 Section 2038 Transfers 35 Section 2044 20 Section 6163 19 Section 6166 17 Signature(s) 13 Social Security Number, decedent 5 Special Rule – Portability 23 Special-Use Valuation 14, 25 Specific Instructions 5

Stocks 28 Supplementing Form 706 6

T

Table A, Unified Rate Schedule 6 Table of Basic Exclusion Amounts 9 Table of Estimated Values 22, 23 Table, Taxable Gift Amount 8 Tax Computation 6 Tax Due 12 Taxable Gift Amount Table 8 Terminable Interests 43 TIN, executor 6 Transfers, Valuation Rules 35

Trust Inclusion Ratio 56 Trusts 20

U

U. S. Citizens or Residents 2 Unified Credit (Applicable Credit

Amount) 10 Unified Credit Adjustment 11

V

Valuation Methods 15 Valuation Rules, Transfers 35

W

What’s New 1

When To File 3 Where to File 3 Which Estates Must File 1 Will, certified copy 6 Worksheet TG—Taxable Gifts

Reconciliation 10 Worksheet, Inclusion Ratio for

Trust 57 Worksheet, Line 3 18 Worksheet, line 4 10 Worksheet, line 7 11 Worksheet, Schedule Q 51

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To ensure a complete return, review the following checklists before filing Form 706.

Attachments . . .

Death Certificate.

Certified copy of the will—if decedent died testate, you must attach a certified copy of the will. If not certified, explain why.

Appraisals—attach any appraisals used to value property included on the return.

Copies of all trust documents where the decedent was a grantor or a beneficiary.

Form 2848 or 8821, if applicable.

Copy of any Form(s) 709 filed by the decedent, with “Exhibit to Estate Tax Return” entered across the top of the first page(s).

Copy of Line 7 Worksheet, if applicable, with “Exhibit to Estate Tax Return” entered across the top of the page(s).

Form 712, if any policies of life insurance are included on the return.

Form 706-CE, if claiming a foreign death tax credit.

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Have you . . .

Signed the return in the “Sign Here” section?

Had the preparer sign, if applicable?

Entered a total amount on all Form 706 schedules filed?

Made an entry on every line of Part V, even if it is a zero?

Included the CUSIP number for all stocks and bonds?

Included the EIN of trusts, partnerships, and closely held entities?

Included all the pages of Form 706 and all required schedules?

Completed Schedule F (Form 706)? It must be filed with all returns.

Completed Part IV, line 4, if there is a surviving spouse?

Completed and attached Schedule D (Form 706) to report insurance on the life of the decedent, even if its value is not included in the estate?

Included any QTIP property received from a predeceased spouse?

Entered the decedent’s name, SSN, and “Form 706” on your check or money order, if not paying electronically?

Completed Part VI, Section A, if the estate elects not to transfer any DSUE amount to the surviving spouse?

Completed Part VI, Section C, if the estate elects portability of any DSUE amount?

Completed Part VI, Section D, and included a copy of the Form 706, with “Exhibit to Estate Tax Return” entered across the top of the first page, of any predeceased spouse(s) from whom a DSUE amount was received and applied?

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