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Official form guide
Form 706-SF: 706 (Schedule F)
IRS Form 706 (Schedule F) is used to report other miscellaneous property not covered by other schedules for the decedent's estate, and it must be attached to Form 706. If electing section 2032A valuation, completion of Schedule F is required.
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IRS Form 706-SF - 706 (Schedule F)
IRS Form 706 (Schedule F) is used to report other miscellaneous property not covered by other schedules for the decedent's estate, and it must be attached to Form 706. If electing section 2032A valuation, completion of Schedule F is required.
Risk Radar
Scan points- 1Failing to report an asset that must be included in the gross estate means it is omitted from the return.
- 2Failing to complete Schedule F when electing section 2032A valuation.
- 3Not attaching necessary appraisals if works of art exceeded $3,000 (Line 1).
- 4Omitting an asset from line 4 without fully explaining the omission in Line 3d.
- 5Entering a value on line 6 that does not match the total from attached Schedule(s) W.
Plain English
This form tells the IRS about assets in a deceased person's estate that don't fit neatly onto other reporting schedules. It helps document property values for tax purposes, especially when using alternate valuations. If the gross estate value is low, this schedule may still be needed to report certain asset types.
Submission Date
- Filing date: 2025-08-27 22:10:16
- 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 other miscellaneous property that must be included in the gross estate but is not reported on any other schedule attached to Form 706.
- Do not use it when all assets are already accounted for on other schedules, unless you need to report specific items listed in Line 4.
- Check Schedule E (Form 706) instead when reporting jointly owned property that must be disclosed.
Form selector
Use this form or another form?
Electing section 2032A valuation
Required if this election is made for the estate.
✓ Check that both schedules are complete.
Complete Schedule F (Form 706) and Schedule T (Form 706)
Need to report value of assets eligible for marital or charitable deduction when basic exclusion amount is low
This depends on whether you are required to report, as per instructions.
✓ Verify requirement status in the main Form 706 instructions.
Consider reporting on Schedule F (Form 706)
More space is needed beyond the standard lines
These attachments supplement the primary filing of this form.
✓ Ensure all attached schedules are clearly labeled.
Attach Schedule(s) W (Form 706) or additional statements
Deadline or filing window
The filing trigger is the date of death. The form must accompany Form 706 when filed, and no specific extension period or day-count deadline is stated on Schedule F itself.
Checklist
What you need before filling it out
Line 1 (Artistic/Collectible Value)
Decedent’s property value exceeding $3,000 · Form 706 Schedule F (p.1)
Line 2 (Bonus or Award Received)
Confirmation of receipt of a bonus/award from employment or death · Form 706 Schedule F (p.1)
Line 3c (Joint Depositor Name/Relationship)
Full name and relationship of joint depositor on a safe deposit box · Form 706 Schedule F (p.1)
Line 4, Item (iii) Securities Identifier
CUSIP number or EIN for trust/partnership/closely held entity · Form 706 Schedule F (p.1)
Line 5 Calculation
Sum of Alternate Value (v) OR Value at Date of Death (vi) from Line 4 items · Form 706 Schedule F (p.2)
Line 7 Total Calculation
Sum of Line 5 total AND Line 6 total · Form 706 Schedule F (p.2)
Before you submit
- 1Verify that the decedent's name and SSN are correctly listed at the top of Schedule F (Form 706).
- 2Confirm Line 1 is answered with 'Yes' or 'No' regarding property value over $3,000.
- 3If Line 2 is 'Yes', verify that Line 4 has been completed.
- 4If Line 3a is 'Yes', ensure the location (3b) and joint depositor details (3c) are present.
- 5For every item on Line 4, confirm Item (i), Description (ii), and required identifier (iii) are entered.
- 6Verify that all values in Line 4 have corresponding entries for Alternate Value (v) or Value at Date of Death (vi).
- 7Confirm the final total calculated on Line 7 is ready to be transferred to Form 706, Part V, item 6.
How to file this form
- 1Complete Lines 1 through 3 fully, providing necessary explanations for omitted safe deposit box contents if applicable.
- 2Enter all miscellaneous property details onto Line 4, ensuring the correct identification number (CUSIP or EIN) is provided for each item.
- 3Sum all values from Line 4 to calculate the total on Line 5, and sum any attached Schedule(s) W to determine Line 6.
- 4Calculate the final grand total by adding Line 5 and Line 6 onto Line 7, then sign the form before mailing.
Known limitations
- 1If Form 706 is filed solely to elect portability of the DSUE amount and the gross estate value plus adjusted taxable gifts is less than the basic exclusion amount, consideration should be given as to whether reporting asset values eligible for marital or charitable deduction is required.
- 2If an asset's value is not required to be reported on Schedule F (Form 706), the property must still be identified, but no entries are made in the last three columns of line 4.
- 3If you elect section 2032A valuation, you must complete both Schedule F (Form 706) and Schedule T (Form 706).
- 4Works of art or collections whose value at death exceeded $3,000 require completion of line 4 and attachment of appraisals.
- 5If the estate, spouse, or another person receives a bonus or award from the decedent's employment or death, line 4 must be completed.
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 August 2025, and instructions direct users to www.irs.gov/Form706 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 8/25.
- Attachment requirement — confirm that Schedule F (Form 706) is attached to Form 706.
- Property minimum value threshold — confirm Line 1 states 'Yes' or 'No' regarding items exceeding $3,000 in artistic/collectible value.
- Required completion for bonus awards — confirm Line 2 requires completion of Line 4 if the answer is 'Yes'.
- Safe deposit box location — confirm that if Line 3a is 'Yes', lines 3b and 3c are filled out appropriately.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Schedule F (Form 706).
- 2Attach Schedule F (Form 706) to Form 706.
- 3If more space is needed on Schedule F (Form 706), attach Schedule(s) W (Form 706) or additional statements.
- 4The total from Schedule F (Form 706) must be entered on Form 706, Part V, item 6.
Sources
- SRCThe official title of the form is 706 (Schedule F), and it reports Other Miscellaneous Property Not Reportable Under Any Other Schedule [p.1].
- SRCIf electing section 2032A valuation, completion of Schedule F (Form 706) is required [p.1].
- SRCWorks exceeding $3,000 require completing line 4 and attaching appraisals [p.1].
- SRCLine 2 asks if the decedent or estate received any bonus/award from employment or death [p.1].
- SRCLine 3 requires entering details about a safe deposit box if one exists [p.1].
- SRCLines 5, 6, and 7 are used to calculate the total that must be entered on Form 706, Part V, item 6 [p.2].
Common confusion points
What do I do if the value of an asset doesn't need to be reported on this schedule?
Identify the property but make no entries in columns (v), (vi), and the final column on line 4.
How do I report a security on Schedule F (Form 706)?
Enter the CUSIP number in column (iii).
What if the asset is a trust, partnership, or closely held entity?
Enter its EIN in column (iii) on Schedule F (Form 706).
Where do I put the final calculated total from this schedule?
Add lines 5 and 6, then enter the result on Form 706, Part V, item 6.
What is the difference between alternate value and value at date of death?
Alternate value goes in column (v) and Value at date of death goes in column (vi) for line 4 items.
If I have multiple attached statements, where do those totals go?
They are added to Line 6 on Schedule F (Form 706).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Additional statements can be attached if more space is needed on Schedule F (Form 706).
Questions about IRS Form 706-SF
What is IRS Form 706-SF used for?
This form tells the IRS about assets in a deceased person's estate that don't fit neatly onto other reporting schedules. It helps document property values for tax purposes, especially when using alternate valuations. If the gross estate value is low, this schedule may still be needed to report certain asset types.
Who must file IRS Form 706-SF?
The filer must be someone whose name appears on Form 706; specific categories are not explicitly listed as filers in the provided source excerpts.
What information does IRS Form 706-SF require?
Schedule F collects details of assets that must be included in the gross estate but aren't reported elsewhere. Item number, description, CUSIP/EIN, alternate valuation date, and value at date of death are entered on lines 4 through 6.
Where do I file IRS Form 706-SF?
The form is filed by attaching Schedule F (Form 706) to Form 706. Instructions direct users to www.irs.gov/Form706 for the latest information on submission locations.
How do I complete IRS Form 706-SF?
The filer must complete all required lines (1 through 7) and attach any necessary Schedule(s) W or additional statements. The final total from lines 5 and 6 is entered on Form 706, Part V, item 6 before submission.
What happens if IRS Form 706-SF is filed incorrectly?
While specific penalties are not stated, failure to correctly report assets means they may not be included in the gross estate calculation, affecting tax liability.
What do I do if the value of an asset doesn't need to be reported on this schedule?
Identify the property but make no entries in columns (v), (vi), and the final column on line 4.
How do I report a security on Schedule F (Form 706)?
Enter the CUSIP number in column (iii).
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