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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-SH: 706 (Schedule H)

Form 706‑SH is Schedule H attached to the United States Estate (and Generation‑Skipping Transfer) Tax Return (Form 706). It reports charitable deductions claimed against the estate’s tax liability.

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Form Overview

IRS Form 706-SH - 706 (Schedule H)

Form 706‑SH is Schedule H attached to the United States Estate (and Generation‑Skipping Transfer) Tax Return (Form 706). It reports charitable deductions claimed against the estate’s tax liability.

It captures each charitable contribution, the type of property given, its appraised value, and the calculation of any allowable deduction limits.

Risk Radar

Scan points
  • 1A single mis‑calculated charitable deduction can trigger an audit and penalties.
  • 2Incorrect valuation of donated property
  • 3Missing required supporting documentation
  • 4Misapplying the charitable deduction limits
  • 5Omitting Schedule H altogether

Plain English

When an estate gives money, property, or other assets to a qualified charity, Schedule H shows how much of that gift can reduce the estate tax bill. The schedule breaks down each charitable gift, its fair market value, and any limits that apply.

Submission Date

  • Filing date: 2025-08-27 22:10:14
  • 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 marketliabilitymarketmoney

Hover a term to preview the meaning.

What this form is for

  • Use when the estate claims any charitable deduction.
  • Do not use if the estate has no charitable gifts.
  • If the estate is filing only a gift tax return (Form 709), use Schedule A of that form instead.

Form selector

Use this form or another form?

Estate has no charitable gifts

Only Form 706 required

✓ Verify no charitable receipts exist

No Schedule H needed

Estate qualifies for a simplified filing

Reduced data entry

✓ Confirm eligibility thresholds before skipping Schedule H

Form 706‑EZ (if eligible)

Deadline or filing window

Schedule H must be filed with Form 706 by the estate’s filing deadline: nine months after the decedent’s death, or by the extended due date if Form 4768 was filed and approved. No separate deadline exists for Schedule H.

  • —Total charitable gifts | Sum of all Schedule H line items | Charitable deduction total | Verify each value with appraisal or receipt

Checklist

What you need before filling it out

1

Charitable contribution description

Gift agreement or receipt · Trust or estate records

⚠ Missing description✕ High
2

Fair market value

Independent appraisal or IRS valuation guide · Appraisal report

⚠ Rounded or estimated value✕ Medium
3

Charitable organization EIN

IRS determination letter · Charity’s acknowledgment letter

⚠ Wrong or missing EIN✕ High
4

Deduction limit calculation

Form 706 instructions worksheet · Tax professional worksheet

⚠ Mis‑applied limit✕ High

Before you submit

  1. 1All charitable gifts are listed on Schedule H
  2. 2Values are supported by appraisals or receipts
  3. 3Charity EINs are correct
  4. 4Deduction limits are correctly calculated
  5. 5Schedule H is attached to the completed Form 706
  6. 6Executor’s signature appears on Form 706
  7. 7Form 706 includes the correct edition date
  8. 8Mailing address matches IRS instructions
  9. 9If filing electronically, confirm e‑file acceptance
  10. 10Copy of Schedule H retained for records
  11. 11Extension request (Form 4768) filed if needed

How to file this form

  1. 1Collect all charitable gift documentation
  2. 2Obtain fair‑market values for each gift
  3. 3Enter each gift on Schedule H line by line
  4. 4Calculate total deduction and apply limits per Form 706 instructions
  5. 5Attach Schedule H to the completed Form 706
  6. 6Sign the return as executor
  7. 7Mail to the IRS service center or submit via approved e‑file system

Known limitations

  1. 1Values depend on third‑party appraisals; IRS may challenge if not reasonable
  2. 2Form 706 instructions provide limited examples for deduction limits
  3. 3Electronic filing is only available for estates meeting size thresholds
  4. 4IRS may request additional documentation during audit

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‑SH is included in the 2024 edition of Form 706. Verify the edition date on the IRS website before filing.

What changed or needs a fresh check

  • Edition date – confirm the 2024 version is used
  • Fee – no separate fee for Schedule H; estate tax due is calculated on Form 706
  • Mailing address – use the address in the 2024 Form 706 instructions
  • Signature line – executor must sign the attached Form 706
  • Electronic filing eligibility – check IRS e‑file requirements for estates

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Form 706-SH page 1

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Form 706-SH page 2

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Quick Facts

The executor or personal representative of a decedent’s estate files Schedule H with Form 706.
It captures each charitable contribution, the type of property given, its appraised value, and the calculation of any allowable deduction limits.
Schedule H is filed with the estate tax return, which is due nine months after the date of death, with a possible six‑month extension.
Mail the completed Form 706, including Schedule H, to the IRS Service Center listed in the Form 706 instructions. Electronic filing is allowed if the estate qualifies for e‑file.
Errors in charitable deduction amounts can lead to an under‑payment of estate tax, penalties, or a delayed refund.
Gather all charitable gift documents, obtain fair‑market values, complete each line of Schedule H, attach it to Form 706, sign the return, and mail or e‑file by the deadline. If using an extension, file Form 4768 before the original due date.

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After you file

  1. 1Keep copies of Schedule H, supporting appraisals, and charity receipts
  2. 2Track the estate tax payment due date
  3. 3Monitor IRS notices for any follow‑up on charitable deductions
  4. 4Store the executor’s signature page securely
  5. 5If an extension was granted, note the new filing deadline
  6. 6Update estate accounting records with the approved deduction amounts

Sources

  • SRCForm 706 instructionsschedule list includes Schedule H
  • SRCIRS Publication 526charitable contributions guidelines
  • SRCIRS Form 706filing deadline description
  • SRCIRS Form 4768extension request procedure
  • SRCIRS e‑file eligibility criteria for estates
  • SRCIRS instructions for Schedule H valuation methods
  • SRCNot found in provided sourceexact line‑by‑line Schedule H layout

Common confusion points

Charitable deduction limit

Limits differ for cash vs. property

→ Verify limit tables in Form 706 instructions

Appraised vs. market value

Some assets require a qualified appraisal

→ Use IRS appraisal standards

Qualified charity status

Not all nonprofits qualify

→ Confirm IRS‑listed EIN

Schedule H vs. Schedule A

Schedule A is for gift tax returns

→ Use Schedule H only on Form 706

Extension filing

Form 4768 must be filed before the original due date

→ Late extension requests are rejected

Workflow map

Related forms and next steps

4 signals

Before

Form 706 – Estate Tax Return

Current

706-SH

After

Form 706 – Payment voucher (Form 706‑V) if tax due

Often used with

Schedule H – Charitable Deductions

⚠ If something goes wrong

  • Form 706‑X – Amended Estate Tax Return

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Source transparency

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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