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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-SA: 706 (Schedule A)

Form 706‑SA is Schedule A of the United States Estate (and Generation‑Skipping Transfer) Tax Return. It lists the decedent’s gross estate assets at the date of death for the estate tax calculation.

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Form Overview

IRS Form 706-SA - 706 (Schedule A)

Form 706‑SA is Schedule A of the United States Estate (and Generation‑Skipping Transfer) Tax Return. It lists the decedent’s gross estate assets at the date of death for the estate tax calculation.

It captures a line‑by‑line inventory of real property, cash, securities, life‑insurance proceeds, business interests, and other tangible and intangible assets, plus their fair market values.

Risk Radar

Scan points
  • 1A single omitted asset can expose the estate to penalties and interest.
  • 2Using outdated appraisals that over‑ or undervalue property
  • 3Leaving out small‑value assets that still must be reported
  • 4Misclassifying assets (e.g., treating a life‑insurance policy as a non‑taxable receipt)
  • 5Transferring totals incorrectly to Form 706

Plain English

When someone dies, the IRS wants a detailed inventory of everything they owned—real estate, bank accounts, stocks, personal items, etc. Schedule A is the worksheet where you write down the value of each item so the estate tax can be figured.

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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Glossary Terms

fair marketintangibleinventorymarketgross

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What this form is for

  • Use when filing a federal estate tax return for a decedent who owned taxable assets.
  • Do not use for a simple small estate that qualifies for Form 1041 only.
  • Check Form 709 if the estate includes generation‑skipping transfers.

Form selector

Use this form or another form?

Estate has only non‑taxable assets

No estate tax calculation required

✓ Verify asset values are below filing threshold

Form 1041 (U.S. Income Tax Return for Estates)

Estate includes generation‑skipping transfers

Separate schedule for GST tax

✓ Confirm GST exemption amount before proceeding

Form 706‑G

Estate is a foreign decedent

Requires additional foreign asset reporting

✓ Review foreign asset rules carefully

Form 706‑FX

Deadline or filing window

Schedule A must be filed with Form 706 by the estate’s filing deadline—generally nine months after the date of death. An automatic six{‑month} extension can be requested by filing Form 4768 before the original due date. No separate deadline exists for Schedule A alone; it follows the main return’s deadline. If the estate qualifies for a longer extension, the extension must be approved before the original deadline expires. If the estate’s filing deadline is unknown, consult the Form 706 instructions or a qualified professional.

Field map

Compact field-by-field guide

7 fields

Decedent Info

2 items

Decedent Name and Date of Death

Full legal name and date of death of the deceased individual.

Requiredtext
EIN for Estate

Employer Identification Number assigned to the estate.

Requiredein

Executor

1 items

Executor or Representative

Name, address, and contact information of the appointed executor.

Requiredtext

Assets

1 items

Gross Estate Value

Total value of all assets owned by the decedent at time of death.

Requiredamount

Deductions

1 items

Total Deductions

Funeral expenses, debts, administrative costs, and charitable bequests.

Requiredamount

Tax

1 items

Estate Tax

Tax calculated on taxable estate exceeding the applicable exemption amount.

Requiredamount

Signatures

1 items

Executor Signature

The appointed executor must sign under penalty of perjury.

Requiredsignature
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Current form status
IRS

Form 706‑SA is currently in the 2024 edition (rev. 12/2023). Verify the edition date on the PDF before use.

What changed or needs a fresh check

  • Edition date: Confirm the form shows rev. 12/2023 or later
  • Fee: No filing fee for Form 706, but check for state estate‑tax fees
  • Mailing address: Use the address in the 2024 instructions for the state of the decedent’s domicile
  • Signature line: Executor must sign and date; include PTIN if a paid preparer is used
  • Attachments: Attach Schedule A and any required appraisals

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Quick Facts

The executor, personal representative, or administrator of the decedent’s estate files Schedule A as part of Form 706.
It captures a line‑by‑line inventory of real property, cash, securities, life‑insurance proceeds, business interests, and other tangible and intangible assets, plus their fair market values.
Schedule A is filed with the estate tax return, which is due nine months after the date of death, with a possible six‑month extension.
Mail the completed Form 706 (including Schedule A) to the Internal Revenue Service service center listed in the Form 706 instructions, or e‑file if the estate qualifies for electronic filing.
Incorrect asset values or omitted items can trigger penalties, interest, or a delayed estate‑tax assessment, increasing costs for the estate.
Gather all asset records (deeds, account statements, appraisals). Fill each Schedule A line with the asset description and its fair‑market value as of the death date. Total the values and transfer the subtotal to the main Form 706. Review for completeness before signing and attaching the schedule to the return.

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Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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