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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-SB: 706 (Schedule B)

Form 706‑SB is Schedule B of the U.S. Estate (and Generation‑Skipping Transfer) Tax Return. It reports charitable deductions, certain expenses, and other adjustments to the estate’s taxable amount. File it as part of the complete Form 706 filing for a decedent’s estate.

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Form Overview

IRS Form 706-SB - 706 (Schedule B)

Form 706‑SB is Schedule B of the U.S. Estate (and Generation‑Skipping Transfer) Tax Return. It reports charitable deductions, certain expenses, and other adjustments to the estate’s taxable amount. File it as part of the complete Form 706 filing for a decedent’s estate.

It captures charitable contributions, funeral expenses, administrative costs, and other allowable deductions that reduce the estate’s taxable value.

Risk Radar

Scan points
  • 1A single mis‑reported deduction can trigger an audit and additional tax.
  • 2Double‑counting a charitable gift already reported elsewhere
  • 3Leaving out required supporting documentation
  • 4Using the wrong edition of Schedule B
  • 5Missing the 9‑month filing deadline

Plain English

When an estate is large enough to owe federal estate tax, Schedule B lists the charitable gifts and other deductions that lower the tax bill. It’s a supplemental sheet that goes with the main estate tax return, not a stand‑alone form.

Submission Date

  • Filing date: 2025-08-27 22:10:15
  • 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

federal

Hover a term to preview the meaning.

What this form is for

  • Use when the estate has charitable gifts or deductible expenses to report.
  • Do not use if the estate owes no tax and no deductions apply.
  • If the estate qualifies for the simplified filing (Form 706‑EZ), use that instead.

Form selector

Use this form or another form?

Estate with no deductions

No extra schedule needed

✓ Verify no charitable gifts exist

Form 706 (no Schedule B)

Estate qualifies for simplified filing

No Schedule B required

✓ Confirm eligibility thresholds

Form 706‑EZ

Generation‑skipping transfer applies

Additional schedule required

✓ Check for separate GST exemption

Form 706‑GS

Deadline or filing window

Schedule B must be filed with Form 706 by the estate’s filing deadline—generally 9 months after the decedent’s death. If an extension is granted with Form 4768, the extended deadline is 6 months beyond the original due date. No separate deadline exists for Schedule B alone.

  • —Charitable contributions total | Sum of all qualified gifts | Charitable deduction amount | Verify each gift meets IRS definition

Checklist

What you need before filling it out

1

Charitable contributions

Receipts, acknowledgment letters · Donor’s records, IRS Publication 526

⚠ Forgetting to attach letters✕ High
2

Funeral expenses

Invoice from funeral home · Paid invoice, bank statement

⚠ Omitting non‑tax‑deductible items✕ Medium
3

Administrative expenses

Accounting fees, attorney bills · Engaged professional invoices

⚠ Double‑counting expenses already on Schedule A✕ Medium
4

Other deductions

Miscellaneous expense statements · Receipts, contracts

⚠ Misclassifying non‑deductible costs✕ Low

Before you submit

  1. 1Use the 2024 edition of Schedule B.
  2. 2All line totals match supporting documents.
  3. 3Executor’s name and EIN are entered correctly.
  4. 4Schedule B is attached to the front of Form 706.
  5. 5Form 706 is signed and dated by the executor.
  6. 6If filing an extension, include Form 4768.
  7. 7Mail to the correct IRS Service Center address.
  8. 8Retain copies of all receipts and the filed return.
  9. 9Check that the envelope is postmarked by{deadline}.
  10. 10Confirm no blank lines remain where data is required.
  11. 11Verify that the correct tax year (year of death) is indicated.

How to file this form

  1. 1Collect all charitable, funeral, and administrative expense documentation.
  2. 2Enter amounts on the appropriate Schedule B lines.
  3. 3Add the Schedule B totals to the deduction section of Form 706.
  4. 4Review calculations and sign the combined return.
  5. 5Prepare a cover sheet stating “Form 706 with Schedule B attached.”
  6. 6Mail the package to the IRS address listed in the Form 706 instructions.
  7. 7If using an extension, file Form 4768 before the original due date.

Known limitations

  1. 1Schedule B does not accept electronic signatures; paper filing required.
  2. 2The form does not calculate the deduction automatically; manual addition is needed.
  3. 3Only charitable gifts to qualified organizations qualify; private gifts are excluded.
  4. 4The IRS does not provide
  5. 5[object Object]

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‑SB is currently in the 2024 edition, released October 2023. No major layout changes have been announced for 2025.

What changed or needs a fresh check

  • Edition date: Verify you have the 2024 edition (released Oct 2023).
  • Fee: No separate filing fee for Schedule B; fee is part of Form 706.
  • Mailing address: Use the address in the Form 706 instructions for the state where the estate is administered.
  • Signature line: Ensure the executor signs the attached Form 706, not just Schedule B.
  • Paper size: Use standard 8.5" × 11" paper; do not shrink or enlarge the form.

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Quick Facts

The executor or personal representative of a decedent’s estate files Schedule B with Form 706.
It captures charitable contributions, funeral expenses, administrative costs, and other allowable deductions that reduce the estate’s taxable value.
Schedule B is due when the estate’s Form 706 is due—generally within 9 months of the date of death, with a possible 6‑month extension.
Mail the completed Schedule B together with Form 706 to the IRS Service Center listed in the Form 706 instructions. Electronic filing is not available for Schedule B alone.
Errors on Schedule B can overstate taxable estate, leading to unnecessary tax, penalties, or delayed processing of the estate’s final tax clearance.
Gather all charitable receipts, funeral invoices, and administration expense records. Complete the line items on Schedule B, double‑check totals against supporting documents, attach Schedule B to Form 706, and sign the return. If you request an extension, file Form 4768 before the original due date.

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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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