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Official form guide
Form 706-CE: 706-CE
Form 706‑CE is the supplemental worksheet used with Form 706 to calculate estate tax on certain transfers, such as qualified terminable interest property (QTIP) and marital deductions. File it when you need to compute the tax on those specific items as part of a decedent’s estate tax return.
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IRS Form 706-CE - 706-CE
Form 706‑CE is the supplemental worksheet used with Form 706 to calculate estate tax on certain transfers, such as qualified terminable interest property (QTIP) and marital deductions. File it when you need to compute the tax on those specific items as part of a decedent’s estate tax return.
Risk Radar
Scan points- 1A single mis‑keyed dollar amount can trigger penalties on the entire estate tax return.
- 2Incorrect asset valuation for QTIP property
- 3Using the wrong tax rate table for the year of death
- 4Omitting a required transfer from the worksheet
- 5Mismatched totals between Form 706‑CE and Form 706
Plain English
When an estate includes special transfers like a spouse’s QTIP or a marital deduction, the IRS requires a separate math sheet. Form 706‑CE does that math, then feeds the result back into the main estate tax return. It’s a spreadsheet‑style form, not a new tax return.
Submission Date
- Filing date: 2025-09-05 22:10:12
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when the estate includes QTIP or marital deduction transfers.
- Do not use if the estate has no such special transfers.
- If the estate only has standard assets, file Form 706 alone.
Form selector
Use this form or another form?
Estate has only standard assets
No special worksheet needed
✓ Verify no QTIP or marital deduction exists
Estate includes charitable remainder trusts
Separate charitable deduction worksheet required
✓ Check for charitable deduction eligibility
Deadline or filing window
Attach Form 706‑CE to the estate’s Form 706 and file by the estate tax return deadline—generally nine months after death, with a possible six‑month automatic extension if requested. Missing the deadline can incur a 5% per month penalty on the tax due.
- —Fair market value of QTIP property | Multiply by applicable tax rate | Tax on QTIP | Verify correct rate for year of death
Checklist
What you need before filling it out
Line 1 – Value of QTIP property
Appraisal or market data · Asset schedule
Line 4 – Marital deduction amount
Trust documents · Estate planning file
Line 7 – Computed tax
Tax tables in instructions · IRS tax rate tables
Signature block
Executor’s signature · Form itself
Before you submit
- 1Confirm the form edition matches the decedent’s year of death
- 2Verify all asset values are supported by appraisal or market data
- 3Check that the correct tax rate table is used
- 4Ensure totals on Form 706‑CE match the corresponding lines on Form 706
- 5Sign and date the worksheet
- 6Attach the completed worksheet to Form 706 before mailing
- 7Use the correct IRS mailing address for your state
- 8Make a copy for the estate’s records
How to file this form
- 1Gather estate asset schedule and identify special transfers
- 2Enter values into Form 706‑CE lines as instructed
- 3Apply the appropriate tax rates from the form’s tables
- 4Calculate the tax liability for those transfers
- 5Transfer the result to Form 706 line X (as indicated in instructions)
- 6Review all numbers for arithmetic errors
- 7Sign the worksheet and attach it to Form 706
- 8Mail the package to the IRS address for estate returns
Known limitations
- 1Form does not accept electronic filing; paper only
- 2Tax tables are static; any mid‑year law changes after publication are not reflected
- 3No built‑in error checking; manual review required
- 4Only applicable to estates with QTIP or marital deduction transfers
Field map
Compact field-by-field guide
Decedent Info
2 items
Full legal name and date of death of the deceased individual.
Employer Identification Number assigned to the estate.
Executor
1 items
Name, address, and contact information of the appointed executor.
Assets
1 items
Total value of all assets owned by the decedent at time of death.
Deductions
1 items
Funeral expenses, debts, administrative costs, and charitable bequests.
Tax
1 items
Tax calculated on taxable estate exceeding the applicable exemption amount.
Signatures
1 items
The appointed executor must sign under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 706‑CE is currently in its 2024 edition, reflecting the latest tax tables for deaths in 2023. Verify the edition date on the form before use.
What changed or needs a fresh check
- Edition date – confirm the form is the 2024 version
- Fee – no separate filing fee for the worksheet
- Mailing address – use the address specified in the Form 706 instructions for your state
- Signature line – must be signed by the executor or personal representative
- Paper vs. electronic – currently only paper submission accepted
Quick Facts
Downloads
After you file
- 1Keep a complete copy of Form 706‑CE and Form 706 for at least seven years
- 2Track the IRS acknowledgement or notice of acceptance
- 3Monitor any correspondence for penalty or interest notices
- 4If a refund is due, verify the refund amount matches the worksheet calculations
- 5Update the estate’s accounting records with the final tax paid
- 6Notify beneficiaries of the final tax outcome
Sources
- SRCForm 706‑CE title and purposeIRS official instructions
- SRCEdition date2024 version listed on IRS website
- SRCFiling deadlinenine months after death, six‑month extension option per IRS estate tax rules
- SRCMailing addresssame as Form 706 address per IRS instructions
- SRCSignature requirementindicated on Form 706‑CE line for executor
- SRCPaper‑only filingIRS guidance states electronic filing not available for this worksheet
- SRCTax tablesincluded in the form’s instructions for the applicable year
Common confusion points
QTIP vs. regular marital deduction
Both involve spouses but have different tax treatment
→ Confirm the trust language before using the worksheet
Tax rate year
Rates change annually
→ Use the table for the decedent’s year of death, not the filing year
Worksheet totals vs. Form 706 totals
Mismatched numbers cause rejections
→ Double‑check transfer amounts and calculations
Signature requirement
Some think electronic signature works
→ Only a handwritten signature is accepted
Mailing address variations by state
Addresses differ for each state
→ Refer to the latest Form 706 instructions
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 706‑X – Claim for Refund or Request for Abatement of Penalties
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