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Form 706-SE: 706 (Schedule E)
IRS Form 706 (Schedule E) is used to report jointly owned property attached to Form 706 for the Department of the Treasury Internal Revenue Service. If electing section 2032A valuation, one must complete Schedule E (Form 706).
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IRS Form 706-SE - 706 (Schedule E)
IRS Form 706 (Schedule E) is used to report jointly owned property attached to Form 706 for the Department of the Treasury Internal Revenue Service. If electing section 2032A valuation, one must complete Schedule E (Form 706).
Risk Radar
Scan points- 1Failing to list the property if it is not required to report its value on Schedule E (Form 706) can cause issues.
- 2Failing to list the property if it is not required to report its value on Schedule E (Form 706).
- 3Not entering the CUSIP number for securities listed in Part I or Part II.
- 4Omitting the name and address of a surviving co-tenant when listing interests in Part II.
- 5Incorrectly calculating line 4 total by omitting attached Schedule(s) W amounts.
Plain English
This form details assets that are owned by a decedent and their spouse together. It helps calculate how much of the estate is subject to taxes when reporting on Form 706. If you elect special valuation rules under section 2032A, this schedule must be completed.
Submission Date
- Filing date: 2025-08-27 22:10:22
- 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 jointly owned property that attaches to Form 706 for the Department of the Treasury Internal Revenue Service.
- Do not use this form when you are not required to report the value of an asset, but you still need to identify it (in which case, make no entries in the last three columns).
- Check Schedule T (Form 706) instead when electing section 2032A valuation and needing to complete both schedules.
Form selector
Use this form or another form?
Electing section 2032A valuation
Must be completed alongside this schedule.
✓ Check that Schedule E is fully populated before filing Form 706.
Needing more space on the form
Attachments are required to supplement the main document.
✓ Verify that totals from these attachments flow correctly onto this schedule.
Schedule(s) W (Form 706) or additional statements
Filing solely for portability of DSUE amount when gross estate is less than basic exclusion
Consideration must be given to whether assets eligible for marital or charitable deduction need reporting on Schedule E (Form 706).
✓ Confirm if you are required to report asset values despite the low estate value.
Deadline or filing window
The filing trigger event is related to the preparation of Form 706. The form must be attached to Form 706, and there is no specific deadline date stated in this excerpt. If electing section 2032A valuation, Schedule T (Form 706) must also be completed.
Checklist
What you need before filling it out
Part I: Joint Interests
Item number, Description, CUSIP/EIN, Alternate valuation date, Value at date of death · Page 1
Line 4 (Part I Total)
Sum of column (v) or (vi) from Part I lines 1-3. · Page 1
Part II: All Other Joint Interests
Name/Address of co-tenant, Description, Includible value at date of death · Page 2
Line 9 (Part II Total)
Sum of column (vi) or (vii) from Part II lines 1-8. · Page 2
Total Includible Joint Interests
Add Line 5 (Part I total) and Line 9 (Part II total). · Page 2
Before you submit
- 1Ensure Decedent’s name matches Form 706 exactly.
- 2Verify that the decedent's social security number is entered correctly.
- 3Confirm all entries in Part II list the full Name and Address of each surviving co-tenant.
- 4Check that the total from Part I (Line 4) accurately reflects the sum of its lines.
- 5Validate that Line 10 on Page 2 (Total includible joint interests) correctly sums Part I, line 5 and Part II, line 9.
- 6If electing section 2032A valuation, confirm Schedule T (Form 706) is also completed.
- 7Review if the asset value requires reporting when filing solely for portability.
How to file this form
- 1Complete Part I by entering each jointly held interest, providing necessary details like CUSIP or EIN, and recording its value at date of death.
- 2Fill out Part II with all other joint interests, listing the corresponding co-tenant's name and address as required.
- 3Calculate totals for both parts (Lines 4 and 9) and then determine the final Total includible joint interests on Line 10.
- 4Attach any necessary Schedule(s) W or additional statements to support the entries, ensuring their totals flow correctly onto this schedule.
- 5Sign and date the completed Schedule E (Form 706) before sending it with Form 706.
Known limitations
- 1If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and Form 706 is filed solely to elect portability of the DSUE amount, consideration should be given as to whether the value of assets eligible for the marital or charitable deduction must be reported on Schedule E (Form 706) [Instructions p.1].
- 2If a filer is not required to report the value of an asset, they must identify the property but make no entries in the last three columns of Part I [Form p.1].
- 3For those needing more space on Schedule E (Form 706), they may attach Schedule(s) W (Form 706) or additional statements [Form p.1].
- 4If there are more than three surviving co-tenants in Part II, the additional co-tenants must be listed on an attached statement [Form p.2].
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.
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Fillable formOpen in Editor->The current edition is dated 08/25, and the form 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 08/25.
- OMB Number — confirm the form carries OMB No. 1545-0015.
- Creation Date — confirm the creation date is 6/10/25 (on Page 1).
- Form Title — confirm the official title reads 'SCHEDULE E (Form 706)' on both pages.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Schedule E (Form 706) for personal records.
- 2The form is dated August 2025, and was created on June 10, 2025 [Form p.1].
- 3When filing, ensure the decedent’s name matches exactly as it appears on Form 706 [Form p.1].
- 4If electing section 2032A valuation, Schedule T (Form 706) must also be completed along with Schedule E (Form 706) [Form p.1].
Sources
- SRCSchedule E (Form 706) is attached to Form 706 for the Department of the Treasury Internal Revenue Service [Form p.1].
- SRCIf you elect section 2032A valuation, you must complete Schedule E (Form 706) and Schedule T (Form 706) [Form p.1].
- SRCPart I requires entering interests held as the only joint tenants described in section 2040(b)(2) [Form p.1].
- SRCIn Part II, you must enter the name and address of each surviving co-tenant on Schedule E (Form 706) [Form p.2].
- SRCPart I totals are calculated by adding lines 2 and 3 to arrive at line 4 [Form p.1].
- SRCThe total includible joint interests from Part II is found on line 10 of Schedule E (Form 706) [Form p.2].
Common confusion points
What do I do if I am not required to report an asset's value on Schedule E (Form 706)?
Identify the property but make no entries in columns (v), (vi), and (vii) of Part I, or columns (vi) and (vii) of Part II.
→ Check the instructions for Form 706 regarding when reporting is not required.
If I elect section 2032A valuation on Form 706, what else must I complete?
Schedule E (Form 706) and Schedule T (Form 706) must be completed.
→ Confirm the box or instructions state this requirement when electing section 2032A.
What is the total amount that goes into Part II, line 10 of Schedule E (Form 706)?
It is the sum of line 9 and Part I, line 5.
→ Verify that Part II, line 10 directs to adding line 9 and Part I, line 5.
How much does the total from Part I, line 4 contribute to the gross estate?
The amount on Part I, line 4 is multiplied by 50% (0.50).
→ Check Part I, line 5 for the multiplication factor applied to line 4.
When listing co-tenants in Part II of Schedule E (Form 706), what information must be provided for each person?
The name and address (number and street, city, state, and ZIP code) of each surviving co-tenant.
→ Ensure the required fields match the structure under Part II, line 6a.
What do I use as an identifier if a jointly held interest is a trust, partnership, or closely held entity in Part I?
Enter the EIN (Employer Identification Number).
→ Check Part I, item number (iii) for securities vs. other entities.
If there are more than three surviving co-tenants listed in Part II of Schedule E (Form 706), what must be done?
The additional co-tenants must be listed on an attached statement.
→ Confirm this instruction is tied to listing the co-tenants under Part II, line 6a.
What is the revision date and OMB number for the current version of Schedule E (Form 706)?
The revision date is August 2025, and the OMB Number is 1545-0015.
→ Check the top of Page 1 or Page 2 for these identifiers.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you are electing section 2032A valuation, complete Schedule T (Form 706) as well [Form p.1].
Questions about IRS Form 706-SE
What is IRS Form 706-SE used for?
This form details assets that are owned by a decedent and their spouse together. It helps calculate how much of the estate is subject to taxes when reporting on Form 706. If you elect special valuation rules under section 2032A, this schedule must be completed.
Who must file IRS Form 706-SE?
The filer category for IRS Form 706 is not explicitly stated as a specific role (like trustee), but it relates to property held by the decedent and their spouse.
What information does IRS Form 706-SE require?
Part I collects details on Qualified Joint Interests, such as the CUSIP or EIN. Part II lists All Other Joint Interests, along with the name and address of each surviving co-tenant.
Where do I file IRS Form 706-SE?
The form should be filed by attaching Schedule E (Form 706) to Form 706. Instructions are available at www.irs.gov/Form706.
How do I complete IRS Form 706-SE?
First, identify the decedent's name and SSN. Part I requires listing joint tenants (like securities) with their values at date of death. Then, Part II lists other interests, including co-tenant names/addresses, before totaling all includible joint interests on line 10.
What happens if IRS Form 706-SE is filed incorrectly?
If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and Form 706 is filed solely for portability, consideration must be given as to whether reporting the asset value on this schedule is required.
What do I do if I am not required to report an asset's value on Schedule E (Form 706)?
Identify the property but make no entries in columns (v), (vi), and (vii) of Part I, or columns (vi) and (vii) of Part II. Check the instructions for Form 706 regarding when reporting is not required.
If I elect section 2032A valuation on Form 706, what else must I complete?
Schedule E (Form 706) and Schedule T (Form 706) must be completed. Confirm the box or instructions state this requirement when electing section 2032A.
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