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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-SF: 706 (Schedule F)

Form 706‑SF is Schedule F, a supplemental page to the estate tax return (Form 706). It reports property that the decedent held in a qualified trust at death.

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Form Overview

IRS Form 706-SF - 706 (Schedule F)

Form 706‑SF is Schedule F, a supplemental page to the estate tax return (Form 706). It reports property that the decedent held in a qualified trust at death.

It captures the type, value, and location of trust assets, and any related deductions or credits.

Risk Radar

Scan points
  • 1A single mis‑valued trust asset can double the estate tax due.
  • 2Incorrect fair market value for trust assets
  • 3Omitting a trust that should be reported
  • 4Mismatched totals between Schedule F and Form 706
  • 5Missing executor signature on Schedule F

Plain English

When someone dies and owned assets inside a trust, the estate must list those assets on Schedule F. This schedule tells the IRS how much trust property is included in the estate’s taxable value.

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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Glossary Terms

location

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What this form is for

  • Use when the decedent owned property held in a qualified trust at death.
  • Do not use for assets owned directly by the decedent outside a trust.
  • If the estate is filing only a simple Form 706 without trust assets, skip Schedule F.

Form selector

Use this form or another form?

Estate has no trust assets

No Schedule F needed

✓ Verify trust holdings first

Form 706 only

Property held in a non‑qualified trust

Different reporting rules

✓ Confirm trust qualification

Form 706 with Schedule D

Estate qualifies for simplified filing

No Schedule F required

✓ Check filing thresholds

Form 706‑EZ

Deadline or filing window

Schedule F must be filed with Form 706 by the estate’s filing deadline—generally nine months after the date of death. If an extension is granted, the same extended deadline applies to Schedule F. No separate deadline exists for the schedule alone.

  • —Trust asset fair market value | sum of appraised values | Total trust value | Verify each appraisal date

Checklist

What you need before filling it out

1

Asset description

Trust ledger or deed · Trust records

⚠ Misspelled or omitted asset✕ High
2

Fair market value

Independent appraisal · Appraisal report

⚠ Rounded numbers without support✕ Medium
3

Deduction claim

Qualified expense documentation · Receipts or statements

⚠ Unsubstantiated deduction✕ High
4

Trust identification number

Trust EIN · IRS EIN confirmation letter

⚠ Wrong EIN entered✕ Medium

Before you submit

  1. 1Confirm you are using the 2024 edition of Form 706‑SF.
  2. 2Verify all trust assets are listed and described.
  3. 3Attach a current appraisal or valuation for each asset.
  4. 4Check that totals on Schedule F match the trust section of Form 706.
  5. 5Ensure the executor’s signature and date appear on Schedule F.
  6. 6Include any required supporting schedules (e.g., Schedule D).
  7. 7Use the correct IRS mailing address for paper filing.
  8. 8If e‑filing, confirm the software generated Schedule F correctly.
  9. 9Retain a copy of the signed return for your records.
  10. 10Record the tracking number or e‑file confirmation receipt.
  11. 11Confirm any extension request was filed before the original deadline.

How to file this form

  1. 1Collect trust deeds, deeds, and valuation reports.
  2. 2Enter each trust asset into Schedule F line items.
  3. 3Calculate the total trust value and any allowable deductions.
  4. 4Attach supporting documents to the Schedule F pages.
  5. 5Combine Schedule F with the completed Form 706 package.
  6. 6Sign as executor on both Form 706 and Schedule F.
  7. 7Mail the packet to the IRS Service Center or submit via approved e‑file software.

Known limitations

  1. 1Form instructions do not define “fair market value” for all asset types; rely on professional appraisals.
  2. 2The schedule does not capture foreign trusts; separate reporting may be required.
  3. 3IRS guidance on certain trust deductions is limited; consult a tax professional for complex cases.
  4. 4Electronic filing support varies by software; not all providers include Schedule F.

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‑SF is currently in its 2024 edition. The IRS updates the form annually; verify the edition date on the PDF before use.

What changed or needs a fresh check

  • Edition date: verify the PDF shows 2024 edition
  • Fee: estate tax is calculated on Form 706, no separate fee for Schedule F
  • Mailing address: use the address listed in the Form 706 instructions for your state
  • Signature block: executor must sign Schedule F
  • Attachments: include trust valuation report and any required schedules

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Form 706-SF page 1

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Form 706-SF page 2

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Quick Facts

The executor or personal representative of the decedent’s estate files it.
It captures the type, value, and location of trust assets, and any related deductions or credits.
File it with the original Form 706, generally within nine months of the decedent’s death, with a possible six‑month extension.
Mail the completed Form 706 package to the IRS Service Center indicated in the Form 706 instructions, or e‑file if the software supports Schedule F.
Errors can cause an incorrect estate tax liability, trigger penalties, or delay the estate’s closing.
Gather trust documents, determine fair market values, complete Schedule F line by line, attach it to Form 706, sign as executor, and submit by the deadline. If using software, import trust asset data and let the program generate Schedule F. Review totals against the trust’s valuation report before signing.

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After you file

  1. 1Store the signed return and all supporting documents for at least seven years.
  2. 2Track the IRS acknowledgment or return receipt.
  3. 3Monitor for any estate tax notices or requests for additional information.
  4. 4If an extension was filed, note the new filing deadline.
  5. 5Update the estate’s accounting records to reflect the reported trust values.
  6. 6Notify beneficiaries of the reported trust assets if required.

Sources

  • SRCForm 706 instructionsschedule list includes Schedule F for trust property
  • SRCIRS Publication 559estate filing deadline rules
  • SRCIRS website2024 edition date for Form 706‑SF
  • SRCIRS Service Center mailing addresseslisted in Form 706 instructions
  • SRCIRS e‑file provider listconfirms Schedule F support
  • SRCNot clearly stated in the provided official source

Common confusion points

Trust vs. estate ownership

Executors often think assets in a trust are excluded

→ Verify trust classification on the death certificate

Valuation date

Some assume valuation as of filing date

→ Use valuation as of date of death unless otherwise directed

Deduction eligibility

Misreading Schedule F instructions for deductions

→ Cross‑check with Schedule D rules

E‑file compatibility

Not all software includes Schedule F

→ Confirm before beginning the filing

Signature requirement

Assuming a co‑executor’s signature is optional

→ Both signatures are required if multiple executors

Workflow map

Related forms and next steps

4 signals

Before

Form 706 – Estate Tax Return

Current

706-SF

After

Form 1310 – Statement of Person Claiming Refund (if applicable)

Often used with

Schedule D – Charitable Contributions

⚠ 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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