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Official form guide
Form 706-SA: 706 (Schedule A)
IRS Form 706 is Schedule A (August 2025) and attaches to Form 706, used to report real estate included in the gross estate of a decedent. If electing section 2032A valuation, completion of this form is required.
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IRS Form 706-SA - 706 (Schedule A)
IRS Form 706 is Schedule A (August 2025) and attaches to Form 706, used to report real estate included in the gross estate of a decedent. If electing section 2032A valuation, completion of this form is required.
Risk Radar
Scan points- 1Ensure you complete both Schedule A (Form 706) AND Schedule T (Form 706) if electing section 2032A valuation.
- 2Failing to list real estate owned or contracted for purchase under Line 1.
- 3Not entering totals from attached Schedule(s) W (Form 706) onto Line 3.
- 4Entering incorrect values in Column (iv) Alternate value or Column (v) Value at date of death.
- 5Omitting required documentation when filing solely to elect portability of the DSUE amount.
Plain English
This form helps determine the value of real property that was owned by someone who has passed away. It allows filers to list details about that property and specify an alternate date or amount for valuing it. This information feeds directly into Form 706, which reports the overall estate taxes.
Submission Date
- Filing date: 2025-08-27 22:10:20
- 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 this form when reporting real estate owned or contracted to be purchased by a decedent that is part of their gross estate, or if electing section 2032A valuation.
- Do not use it when the real estate is part of a sole proprietorship unless you are also showing other assets on Schedule F (Form 706).
- Check Schedule G (Form 706) instead when real estate is included in the gross estate under section 2035, 2036, or 2038.
Form selector
Use this form or another form?
Jointly owned property that must be disclosed on Schedule E (Form 706)
This schedule is used for jointly held real estate assets.
✓ Check the instructions for specific disclosure requirements.
Real estate included in gross estate under section 2041
This schedule handles real estate that falls under section 2041 rules.
✓ Verify if the asset qualifies for section 2041 inclusion.
Electing section 2032A valuation
If this election is made, completion of both Form 706 and this schedule is required.
✓ Ensure you complete Schedule A (Form 706) alongside Schedule T (Form 706).
Deadline or filing window
The official source does not state a specific filing deadline date, but it is required when electing section 2032A valuation on Form 706. The instructions direct users to www.irs.gov/Form706 for the full timing requirements.
Checklist
What you need before filling it out
Real Estate Entry
Item number (i) and Description (ii) · Page 1 or 2
Alternate Valuation Date/Value
Column (iii) / Column (iv) · Page 1 or 2
Total from Attachments
Line 3 · Page 2
Final Total on Form 706
Line 4 · Page 2
Property Type Check
N/A · Page 1
Before you submit
- 1Enter the decedent's name exactly as it appears on Form 706.
- 2Provide the decedent’s social security number.
- 3List every real estate item owned or contracted to be purchased in column (ii).
- 4Ensure you have totaled all values from attached Schedule(s) W (Form 706) onto line 3.
- 5Calculate and enter the final total on line 4 by adding lines 2 and 3.
- 6Confirm that the amounts entered on this schedule correspond to the required entries on Form 706, Part V, item 1.
- 7If applicable, complete Schedule T (Form 706) when electing section 2032A valuation.
How to file this form
- 1Enter all real estate items owned or contracted to be purchased into column (ii) on Page 1 and continue onto Page 2.
- 2Calculate the total value for each item by adding amounts in column (iv) or column (v), and record this subtotal on line 2 of Page 2.
- 3Sum all totals from attached Schedule(s) W (Form 706) or additional statements onto line 3 of Page 2.
- 4Calculate the final total by adding lines 2 and 3, entering this amount on line 4 of Page 2 to be reported on Form 706, Part V, item 1.
- 5Attach Schedule(s) W (Form 706) or additional statements if more space is needed for listing properties.
- 6Sign the form (implied requirement) and retain a copy for your records before mailing.
Known limitations
- 1Real estate that is part of a sole proprietorship should be shown on Schedule F (Form 706).
- 2Real estate included in the gross estate under section 2035, 2036, or 2037 must be shown on Schedule G (Form 706).
- 3Real estate included in the gross estate under section 2041 should be shown on Schedule H (Form 706).
- 4If electing section 2032A valuation, completion of Schedule T (Form 706) is also required.
- 5If the value of the gross estate plus adjusted taxable gifts is less than the basic exclusion amount and Form 706 is filed only to elect portability, consideration should be given regarding whether to report asset values eligible for marital or charitable deduction.
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->The current edition is dated August 2025 (8-2025), and the source directs users to www.irs.gov/Form706 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads August 2025 (8-2025).
- OMB Number — confirm the form bears OMB No. 1545-0015.
- Page reference — confirm that Page 1 is labeled 'Schedule A (Form 706) (August 2025)' and Page 2 is similarly labeled.
- Value entry point — confirm you are entering totals on Schedule A (Form 706), line 4, to be reported on Form 706, Part V, item 1.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed IRS Form 706 (Schedule A) for record-keeping.
- 2If attaching Schedule(s) W (Form 706) or additional statements, retain those as well.
- 3Enter the total amounts from Line 4 on this schedule onto Form 706, Part V, item 1.
- 4The form is dated August 2025 and was created on April 17, 2025.
Sources
- SRCInstructions p.1 — Decedent’s name and SSN must appear on the form.
- SRCInstructions p.1 — For jointly owned property needing disclosure on Schedule E (Form 706), see instructions.
- SRCInstructions p.1 — Real estate in a sole proprietorship goes on Schedule F (Form 706).
- SRCInstructions p.1 — Real estate under sections 2035, 2036, or 2038 goes on Schedule G (Form 706).
- SRCInstructions p.1 — If electing section 2032A valuation, Schedule A (Form 706) and Schedule T (Form 706) must be completed.
- SRCInstructions p.1 — Line 1 requires entering real estate the decedent owned or contracted to purchase.
- SRCInstructions p.1 — If not required to report asset value, identify property but make no entries in the last three columns.
- SRCInstructions p.2 — Line 4 totals Line 2 (values) and Line 3 (attachments) for entry onto Form 706, Part V, item 1.
Common confusion points
Should I put real estate on Schedule A (Form 706) if it's part of a sole proprietorship?
The instructions direct that real estate part of a sole proprietorship should be shown on Schedule F (Form 706).
→ Check the specific instruction guidance for Form 706.
When must I complete Schedule A (Form 706)?
You must complete Schedule A (Form 706) if you elect section 2032A valuation.
→ Verify that the election made on Form 706 requires this schedule.
If my real estate is covered by Section 2041, where does it go?
Real estate included in the gross estate under section 2041 should be shown on Schedule H (Form 706).
→ Confirm the specific inclusion section listed on Form 706.
What if my real estate is jointly owned and needs to be reported on Schedule E (Form 706)?
If property is jointly owned and must be disclosed on Schedule E (Form 706), refer to the instructions for that schedule.
→ Check the specific requirements listed in the Form 706 instructions regarding joint ownership.
What if my gross estate value is low, but I am filing solely for portability?
If the value of the gross estate and adjusted taxable gifts are less than the basic exclusion amount and you file only to elect portability, consider whether you must report asset values eligible for marital or charitable deduction.
→ Review the instructions regarding when reporting property is optional vs. required.
How do I handle an asset that doesn't fit neatly on Schedule A (Form 706)?
If more space is needed, attach Schedule(s) W (Form 706) or additional statements to this schedule.
→ Look for the instruction directing attachment of Schedule W or other supporting documents.
What do I enter in line 4?
Line 4 requires adding totals from lines 2 and 3; these amounts are then entered on Form 706, Part V, item 1.
→ Ensure you have correctly totaled the alternate values (column iv) or value at date of death (column v) for all listed properties.
What is the purpose of Schedule A (Form 706)?
Schedule A (Form 706) attaches to Form 706 and reports real estate included in the gross estate of a decedent.
→ Confirm this function aligns with the primary reporting requirement stated on Form 706.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule(s) W (Form 706) can be attached if more space on Schedule A (Form 706) is needed.
Questions about IRS Form 706-SA
What is IRS Form 706-SA used for?
This form helps determine the value of real property that was owned by someone who has passed away. It allows filers to list details about that property and specify an alternate date or amount for valuing it. This information feeds directly into Form 706, which reports the overall estate taxes.
Who must file IRS Form 706-SA?
The filer category is not explicitly named as a single group on this excerpt, but the form requires Decedent’s name and social security number to be listed.
What information does IRS Form 706-SA require?
Schedule A (Form 706) collects information by listing real estate owned or contracted for purchase under Item number. It records details like the Description, Alternate valuation date, Alternate value, and Value at date of death.
Where do I file IRS Form 706-SA?
The instructions direct users to go to www.irs.gov/Form706 for routing information, and the form itself is part of the broader filing package attached to Form 706.
How do I complete IRS Form 706-SA?
First, enter real estate owned by the decedent onto Line 1. Then, add all amounts from lines 2 and any attached schedules to reach Line 4 (Totals). These totals must be entered onto Form 706, Part V, item 1.
What happens if IRS Form 706-SA is filed incorrectly?
While specific penalties are not listed here, failure to correctly report values or omissions on Schedule A (Form 706) will impact the required entries on Form 706, Part V, item 1.
Should I put real estate on Schedule A (Form 706) if it's part of a sole proprietorship?
The instructions direct that real estate part of a sole proprietorship should be shown on Schedule F (Form 706). Check the specific instruction guidance for Form 706.
When must I complete Schedule A (Form 706)?
You must complete Schedule A (Form 706) if you elect section 2032A valuation. Verify that the election made on Form 706 requires this schedule.
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