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Official form guide
Form 706-SK: 706 (Schedule K)
Form 706‑SK is Schedule K of the United States Estate (and Generation‑Skipping Transfer) Tax Return. It reports charitable deductions and related information for an estate filing Form 706.
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IRS Form 706-SK - 706 (Schedule K)
Form 706‑SK is Schedule K of the United States Estate (and Generation‑Skipping Transfer) Tax Return. It reports charitable deductions and related information for an estate filing Form 706.
Risk Radar
Scan points- 1A single omitted charitable deduction can increase the estate tax by thousands of dollars.
- 2Missing charity EIN or address
- 3Misclassifying non‑cash gifts as cash
- 4Failing to attach required appraisal reports
- 5Incorrect total of charitable deductions
Plain English
When an estate donates property or cash to charity, Schedule K records those gifts so the estate can claim the tax benefit. It’s a supplemental sheet attached to the main estate tax return.
Submission Date
- Filing date: 2025-08-27 22:10:13
- 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 when the estate claims charitable deductions on Form 706.
- Do not use for gifts made by the decedent before death; those belong on the decedent’s individual return.
- If the estate has no charitable gifts, skip Schedule K.
Form selector
Use this form or another form?
Estate has no charitable gifts
No charitable deduction to report
✓ Verify no charitable receipts exist
Estate claims a charitable remainder trust
Trust details must be reported on both
✓ Confirm trust is qualified
Estate making a charitable contribution of real property
Appraisal required for property > $5,000
✓ Attach qualified appraisal
Deadline or filing window
Schedule K must be filed with Form 706 by the estate’s filing deadline—normally 9 months after the date of death. If an extension is granted, the same extended date applies to Schedule K. No separate deadline exists.
- —Cash gifts total | Sum of cash contributions listed | Charitable cash deduction | Verify receipts for each amount
Checklist
What you need before filling it out
Charity name and EIN
Donation acknowledgment letter · Donor’s records or charity’s receipt
Non‑cash gift description
Qualified appraisal · Appraisal report (IRS Form 8283 if > $5,000)
Date of gift
Donation receipt or acknowledgment · Donor’s ledger
Carry‑forward amount
Prior year Schedule K or Form 706 copy · Prior year return copy
Before you submit
- 1All charitable receipts are attached
- 2Appraisals for non‑cash gifts > $5,000 are included
- 3Charity EINs are correct and match IRS records
- 4Totals in Part I and Part II add correctly
- 5Schedule K is attached to the front of Form 706
- 6Executor’s signature appears on Form 706
- 7Form edition date is 2024
- 8Mailing envelope includes correct IRS Service Center address
- 9If e‑filing, verify software generated Schedule K correctly
- 10Retain copies of all supporting documents for 7 years
How to file this form
- 1Collect all charitable contribution documentation.
- 2Enter cash gifts in Part I, non‑cash gifts in Part II.
- 3Calculate total charitable deduction and any carry‑forward.
- 4Attach required appraisals and acknowledgment letters.
- 5Place Schedule K behind Form 706 and sign the return.
- 6Mail to the IRS Service Center or submit via approved e‑file software.
- 7Confirm receipt through IRS e‑services or certified mail tracking.
Known limitations
- 1Form instructions do not specify a separate filing fee.
- 2Only charitable deductions for the estate period are allowed; prior-year personal gifts are excluded.
- 3The form does not accept electronic signatures; the executor must sign the main return.
- 4IRS may reject the return if the edition date is older than the current tax year.
- 5No guidance on foreign charities; separate reporting may be required.
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->Form 706‑SK is currently released for the 2024 tax year. Verify the edition date on the first page before use.
What changed or needs a fresh check
- Edition date: verify the form shows 2024 edition
- Fee: no filing fee for Schedule K itself; only Form 706 may have a payment
- Mailing address: use the address in the 2024 Form 706 instructions
- E‑file eligibility: confirm software supports Schedule K for the current year
- Signature line: ensure the executor signs on Form 706, not Schedule K
Quick Facts
Downloads
After you file
- 1Keep all original receipts, appraisals, and acknowledgment letters.
- 2Store a copy of the filed Schedule K with the estate’s tax file.
- 3Monitor IRS correspondence for any notice about the charitable deduction.
- 4If a notice is received, compare the disputed amount to the supporting documents.
- 5Update the estate’s accounting records with the approved deduction amount.
- 6Retain records for at least 7 years in case of audit.
Sources
- SRCForm 706 Schedule K title and purposeIRS instructions
- SRCFiling deadline for Form 706IRS Publication 559
- SRCCharitable deduction rules for estatesIRS Form 706 Instructions
- SRCE‑file eligibility for Form 706IRS Modernized e‑File (MeF) specifications
- SRCSignature requirementIRS Form 706 instructions
- SRCMailing addressesIRS Service Center address list for 2024
- SRCAppraisal requirement thresholdIRS Form 8283 instructions
- SRCCarry‑forward rulesIRS Form 706 instructions
Common confusion points
Charity EIN vs. tax‑ID number
Some charities use a 9‑digit EIN, others a 10‑digit identification number
→ Verify using IRS EIN lookup
Cash vs. non‑cash classification
Gifts of marketable securities can be mis‑treated as cash
→ Treat securities as non‑cash and attach Form 8283 if needed
Carry‑forward timing
Estate may think carry‑forward applies to the same year
→ It applies to future estate tax years only
Signature location
Users sometimes sign Schedule K instead of Form 706
→ Only the main Form 706 requires a signature
E‑file compatibility
Not all software supports Schedule K for the current edition
→ Confirm with the software vendor before filing
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 4620 – Notice and Demand for Payment (if tax is under‑paid)
- Form 5227 – Split‑Interest Trust Information Return
Source transparency
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