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Form 706-SL: 706 (Schedule L)
Form 706‑SL is Schedule L of the United States Estate (and Generation‑Skipping Transfer) Tax Return. It reports allowable deductions for certain estate expenses and is filed with Form 706 when the estate is required to file a federal estate tax return.
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IRS Form 706-SL - 706 (Schedule L)
Form 706‑SL is Schedule L of the United States Estate (and Generation‑Skipping Transfer) Tax Return. It reports allowable deductions for certain estate expenses and is filed with Form 706 when the estate is required to file a federal estate tax return.
Risk Radar
Scan points- 1A single omitted expense can increase estate tax liability by thousands of dollars.
- 2Missing a qualified expense line item
- 3Double‑counting an expense on both Schedule L and another deduction schedule
- 4Transferring the total to the wrong line on Form 706
- 5Submitting without required supporting documentation
Plain English
Schedule L lists the costs the estate can subtract from its gross value—things like funeral expenses, administrative fees, and certain debts. Adding these deductions lowers the taxable estate and can reduce any estate tax owed.
Submission Date
- Filing date: 2025-08-27 22:10:21
- 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 Schedule L when the estate has deductible funeral, administrative, or legal expenses.
- Do not use it for personal deductions unrelated to estate administration.
- If the estate owes no tax, you may still need to file Schedule L with a zero‑tax return.
Form selector
Use this form or another form?
Estate has no deductible expenses
No Schedule L needed
✓ Verify expense totals are zero
Estate qualifies for simplified filing
No Schedule L required
✓ Confirm eligibility thresholds
Estate is a non‑resident alien decedent
Different deduction rules
✓ Review foreign‑asset instructions
Deadline or filing window
Schedule L follows the Form 706 deadline: nine months after the decedent’s date of death. An automatic six‑month extension can be requested by filing Form 7004. If the extension is granted, Schedule L must be filed by the extended due date.
- —Funeral expenses | sum of line items | Total funeral deduction | Verify receipts are attached
- —Administrative fees | sum of line items | Total admin deduction | Include court filing fees
Checklist
What you need before filling it out
Funeral expenses
Receipts, funeral home invoice · Estate records
Attorney fees
Engagement letter, bill · Legal file
Court filing fees
Court order, payment receipt · Probate file
Debts settled by estate
Creditor statements · Accounting ledger
Charitable contributions
Donation acknowledgment · Trust documents
Before you submit
- 1All expense line items are filled with accurate dollar amounts.
- 2Totals on Schedule L match the sum of individual expense entries.
- 3Supporting documents are attached for each expense category.
- 4The total deduction is entered on the correct line of Form 706.
- 5Signature of executor/representative is present on both forms.
- 6Form 706 and Schedule L are on the same paper size and orientation.
- 7Mailing envelope includes the correct IRS Service Center address.
- 8If e‑filing, the PDF includes Schedule L as a separate attachment.
- 9Extension request (Form 7004) filed if needed before the original deadline.
- 10Copy of the completed Schedule L retained for the estate’s{
- 11records.
- 12:
Field map
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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.
Almost done reviewing the fields?
Fillable formOpen in Editor->Check the IRS website for the latest edition date and any recent updates to Schedule L instructions. The form is currently active for tax years 2022‑2025.
What changed or needs a fresh check
- Edition date – verify the form is the latest version (e.g., 2024 revision).
- Fee – no filing fee for Schedule L; only applicable to the overall Form 706 if tax is due.
- Mailing address – use the address listed in the Form 706 instructions for your state.
- Electronic filing – ensure the e‑file provider supports Schedule L attachment.
- Signature block – executor must sign both Form 706 and Schedule L.
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