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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-SC: 706 (Schedule C)

Form 706‑SC is Schedule C of the United States Estate (and Generation‑Skipping Transfer) Tax Return. It reports property transferred by the decedent to a charitable organization and calculates the charitable deduction.

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Form Overview

IRS Form 706-SC - 706 (Schedule C)

Form 706‑SC is Schedule C of the United States Estate (and Generation‑Skipping Transfer) Tax Return. It reports property transferred by the decedent to a charitable organization and calculates the charitable deduction.

It records the type, fair market value, and date of each charitable transfer, and computes the allowable deduction.

Risk Radar

Scan points
  • 1A single mis‑valued charitable gift can erase the entire deduction and add thousands in tax.
  • 2Incorrect fair market value for donated property
  • 3Missing or unsigned Schedule C
  • 4Failure to attach required appraisals for non‑cash gifts
  • 5Using the wrong edition of Form 706‑SC

Plain English

When someone dies and leaves assets to a charity, the estate must tell the IRS how much was given. Schedule C captures that information so the estate can claim the tax break for the charitable gift.

Submission Date

  • Filing date: 2025-08-29 22:10:17
  • 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 market valuemarket valuefair marketmarket

Hover a term to preview the meaning.

What this form is for

  • Use when the estate makes a direct charitable transfer of property.
  • Do not use for gifts made by the decedent while alive; those belong on Form 709.
  • If the estate only donates cash, Schedule C still applies but the calculation is simpler.

Form selector

Use this form or another form?

Estate makes a charitable cash bequest

Cash is reported on Schedule A, but deduction still calculated on Schedule C

✓ Verify cash amount appears on both schedules

Form 706, Schedule A

Charitable gift made before death

Gift is not reported on Form 706‑SC

✓ Check timing of the transfer

Form 709 (Gift Tax Return)

Estate elects to use the charitable deduction split‑rate election

Different calculation method

✓ Confirm election is attached

Form 706‑SC, Part II

Deadline or filing window

Schedule C must be filed with Form 706 by the estate’s filing deadline, normally nine months after the date of death. An automatic six‑month extension can be obtained by filing Form 4768 before the original deadline. No separate deadline exists for Schedule C alone.

  • —Fair market value of donated property | Sum of appraised values | Total charitable deduction | Verify each appraisal is current

Checklist

What you need before filling it out

1

Line 1 – Description of property

Deed, receipt, or appraisal report · Estate records

⚠ Omitting description leads to IRS request for clarification✕ High
2

Line 2 – Date of transfer

Death certificate or deed recording date · Estate timeline

⚠ Wrong date can affect valuation date✕ Medium
3

Line 3 – FMV at transfer

Qualified appraisal (if >$5,000) · Appraisal report

⚠ Using outdated appraisal reduces deduction✕ High
4

Line 4 – Charitable organization info

IRS‑determined exempt organization letter · IRS Exempt Organizations Search

⚠ Incorrect EIN invalidates deduction✕ Medium
5

Total deduction calculation

Sum of line 3 values · Schedule C totals

⚠ Arithmetic errors cause mismatch with Form 706✕ High

Before you submit

  1. 1Use the 2023 edition of Form 706‑SC
  2. 2All charitable assets listed with correct description
  3. 3Fair market values supported by qualified appraisals where required
  4. 4Charitable organization EIN entered correctly
  5. 5Total deduction matches the sum of individual gifts
  6. 6Personal representative signature and date present
  7. 7Attach Schedule C to the completed Form 706
  8. 8Mail to the correct IRS Service Center
  9. 9Retain copies of all appraisals and supporting documents
  10. 10File extension request (Form 4768) if needed before deadline
  11. 11Confirm receipt via USPS tracking or certified mail

How to file this form

  1. 1Collect all charitable transfer documents (deeds, receipts, appraisals).
  2. 2Enter each gift on Schedule C lines 1‑4, using the valuation date of the decedent’s death.
  3. 3Calculate the total charitable deduction and transfer the amount to Form 706, Part I.
  4. 4Have the personal representative sign Schedule C and the main Form 706.
  5. 5Package Schedule C with the rest of Form 706 and any required attachments.
  6. 6Mail the complete packet to the IRS Service Center indicated in the instructions.
  7. 7If mailing after the original deadline, include Form 4768 for an extension.

Known limitations

  1. 1IRS does not accept electronic filing for Schedule C; only paper returns.
  2. 2Appraisal requirements change at $5,000 threshold; verify current rule.
  3. 3State estate tax rules may require additional reporting beyond Schedule C.
  4. 4The form does not calculate the charitable deduction automatically; manual computation is required.

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‑SC is currently active for tax years 2020 onward. The latest edition is dated 2023. Verify the edition on the IRS website before use.

What changed or needs a fresh check

  • Edition date – verify the form shows 2023 or later
  • Fee – no filing fee for Form 706, but check for state estate tax fees
  • Mailing address – use the IRS Service Center address in the 2024 instructions
  • Signature line – personal representative must sign Schedule C
  • Attachment requirement – include appraisals for non‑cash gifts

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Quick Facts

The executor or personal representative of the decedent’s estate files Schedule C with Form 706.
It records the type, fair market value, and date of each charitable transfer, and computes the allowable deduction.
Schedule C is filed with the estate’s Form 706, generally by the original filing deadline (9 months after the date of death, extendable by 6 months).
Submit the completed Form 706, including Schedule C, to the IRS Service Center listed in the Form 706 instructions. Electronic filing is not available; mail the paper return.
Errors in charitable values or missing signatures can reduce the estate’s deduction, increase tax liability, and trigger IRS penalties.
Gather appraisals for each charitable asset, complete Schedule C line‑by‑line, attach supporting documentation, have the personal representative sign, and mail the packet with Form 706 before the deadline. If an extension is needed, file Form 4768 to request additional time.

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After you file

  1. 1Keep a copy of the filed Form 706 and Schedule C for at least seven years.
  2. 2Store all appraisals and charitable organization confirmations with the estate’s records.
  3. 3Monitor for any IRS notice requesting additional information on charitable gifts.
  4. 4If an extension was filed, track the new deadline and file any required payments.
  5. 5Update the estate’s accounting to reflect the charitable deduction claimed.
  6. 6Notify the charitable organization that the deduction was reported, if required.

Sources

  • SRCIRS Form 706 InstructionsSchedule C description
  • SRCIRS Publication 526Charitable Contributions (valuation rules)
  • SRCIRS Form 4768Application for Extension of Time to File Return
  • SRCIRS websiteCurrent edition date for Form 706‑SC (2023)
  • SRCIRS Service Center mailing addresses (2024)
  • SRCIRS appraisal threshold ($5,000)not found in provided source, noted as standard rule
  • SRCState estate tax filing requirementsnot found in provided source

Common confusion points

Charitable gift vs. charitable bequest

Gift made after death is on Schedule C, while a bequest in a will is also on Schedule C but may be listed differently

→ Verify the transfer date

Cash donation vs. non‑cash property

Both use Schedule C, but non‑cash requires appraisal

→ Check appraisal threshold

Use of Form 709

Some users think Form 709 covers estate charitable gifts

→ Confirm the transfer occurred after death

Valuation date

Some assume valuation is the date of receipt, not date of death

→ Use the decedent’s death date unless otherwise specified

Multiple charitable organizations

Users sometimes combine them into one line

→ List each organization separately

Workflow map

Related forms and next steps

4 signals

Before

Form 709 – Gift Tax Return (for pre‑death gifts)

Current

706-SC

After

Form 8968 – Estate Tax Computation Worksheet (if needed for total tax)

Often used with

Form 706 – United States Estate (and Generation‑Skipping Transfer) Tax Return

⚠ If something goes wrong

  • Form 706‑X – Amended Estate Tax 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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