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Official form guide
Form 706-SO: 706 (Schedule O)
IRS Form 706 (Schedule O) is used to report charitable, public, and similar gifts and bequests attached to Form 706 for the Decedent's estate. The form covers the August 2025 revision.
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IRS Form 706-SO - 706 (Schedule O)
IRS Form 706 (Schedule O) is used to report charitable, public, and similar gifts and bequests attached to Form 706 for the Decedent's estate. The form covers the August 2025 revision.
Risk Radar
Scan points- 1If reporting asset values is optional, ensure you are not required to report them based on the basic exclusion amount.
- 2Failing to list all charitable gifts/bequests in Section 3.
- 3Not attaching Schedule W when contesting actions are pending or planned.
- 4Omitting a copy of the written disclaimer if property passed via qualified disclaimer.
- 5Entering an amount on Line 1 without corresponding details (Name, Address) for the beneficiary.
Plain English
This form details all the donations made by a deceased person's estate—whether those were given through a will or otherwise. It summarizes these charitable gifts and bequests, calculates total taxes paid from those assets, and determines the net value of the property interests involved.
Submission Date
- Filing date: 2025-08-27 22:10:19
- 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 charitable, public, or similar gifts and bequests that attach to Form 706 of a Decedent's estate.
- Do not use it when the value of the gross estate plus adjusted taxable gifts is less than the basic exclusion amount AND you are filing solely to elect portability of the DSUE amount (consider if reporting asset values is required).
- Check Schedule W (Form 706) instead when providing full details regarding actions instituted or planned to contest charitable deductions claimed on this schedule.
Form selector
Use this form or another form?
Filing solely for portability and the estate value is below basic exclusion
Consider if you must report asset values eligible for marital/charitable deduction.
✓ Check instructions for more information.
Property passes to charity via a qualified disclaimer
Attach a copy of the written disclaimer required by section 2518(b).
✓ Ensure the disclaimer is attached.
Challenging/interpreting charitable deductions
Required if an action has been instituted to contest or interpret provisions affecting the deductions.
✓ Attach these documents with Form 706.
Schedule W (Form 706) or additional statements
Deadline or filing window
The official source does not specify a filing deadline for Schedule O (Form 706) itself. However, it attaches to Form 706, which governs the overall estate tax reporting timeline.
Checklist
What you need before filling it out
Decedent's Name/SSN
Decedent’s name as it appears on Form 706 and their social security number · Page 1, top section
Contesting Action (Item 1a)
Yes/No answer regarding actions instituted to contest charitable deductions. · Page 1, Item 1a
Charitable Gift Amounts (Line 3)
The specific dollar amount of each gift or bequest listed on lines 3(iv). · Pages 1 & 2, Line 3(iv)
Total from Schedule W (Line 5)
The total sum derived from attached Schedule(s) W or other statements. · Page 2, Line 5
Net Value of Property Interests (Line 8)
The final calculated value after subtracting taxes from the gross property interests. · Page 2, Line 8
Before you submit
- 1Enter the Decedent’s name and social security number on Page 1.
- 2For each item listed in Section 3, ensure you provide the Name/address of beneficiary, Character of institution, and Amount.
- 3If any action is instituted to contest deductions, confirm Item 1a is marked appropriately and Schedule W is attached if needed.
- 4Verify that Line 4 (Total gifts) accurately reflects all amounts entered on lines 3(iv).
- 5Ensure Line 6 (Total) correctly sums Line 4 and Line 5.
- 6Confirm Line 8 (Net value of property interests) is calculated by subtracting line 7d from line 6.
- 7If filing solely for portability, review the instructions to confirm whether asset values must be reported.
How to file this form
- 1Complete Section 3 on Page 1 and Page 2 by detailing each charitable gift or bequest, including its item number, beneficiary name/address, institution character, and amount.
- 2Calculate Line 4 (Total) by summing all amounts from the gifts listed in section 3.
- 3Enter the total of any attached Schedule(s) W onto Line 5, then calculate Line 6 (Total) by adding lines 4 and 5.
- 4Determine and enter the appropriate tax liabilities on lines 7a through 7c before calculating Line 8 (Net value of property interests), which is done by subtracting line 7d from line 6. Proof: Keep a copy of this completed Schedule O.
Known limitations
- 1If the value of the gross estate plus adjusted taxable gifts is less than the basic exclusion amount and Form 706 is filed solely to elect portability of the DSUE amount, consideration should be given as to whether reporting asset values eligible for the marital or charitable deduction on Schedule O (Form 706) is required.
- 2If a filer chooses not to report the value of an asset, they must still identify the property but leave blank the last column.
- 3If an action contests or interprets provisions affecting the charitable deductions claimed in Schedule O (Form 706) was made by will, and the filer checks 'Yes' on line 1a, a copy of Schedule W (Form 706) or additional statements must be attached with full details.
- 4If an action contesting or interpreting provisions affecting the charitable deductions claimed in Schedule O (Form 706) is planned by will, and the filer checks 'Yes' on line 1b, a copy of Schedule W (Form 706) or additional statements must be attached with full details.
- 5If property passed to charity as a result of a qualified disclaimer, and the filer checks 'Yes' on line 2, a copy of the written disclaimer required by section 2518(b) must be attached.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is dated August 2025, and filers should go to www.irs.gov/Form706 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads August 2025.
- OMB Number — confirm it is 1545-0015.
- Filer identification — ensure Decedent's name and SSN are entered correctly on Page 1.
- Tax payable amounts — verify lines 7a, 7b, and 7c match the property interests listed.
- Total calculation — confirm Line 6 (Total) equals Line 4 + Line 5.
- Final value — ensure Net value of property interests on Line 8 is calculated correctly.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Schedule O (Form 706) for record-keeping.
- 2The form is part of Form 706, so retain all supporting documentation related to this schedule.
- 3If an action contests or interprets provisions affecting charitable deductions was instituted by will (Line 1a), keep attached copies of Schedule W (Form 706) or additional statements.
- 4If a written disclaimer occurred (Line 2), keep the copy of that written disclaimer with the filed return.
Sources
- SRCForm 706 (Schedule O) is used to report Charitable, Public, and Similar Gifts and Bequests attached to Form 706. (Instructions p.1)
- SRCThe form revision date on file is August 2025. (Form p.1 / Schedule O (Form 706) (8-2025))
- SRCIf the gross estate value + adjusted taxable gifts < basic exclusion amount, consider whether to report asset values eligible for marital or charitable deduction on this schedule. (Instructions p.1)
- SRCIf not required to report asset value, identify property but make no entry in the last column. (Form p.1)
- SRCLine 1a requires attaching Schedule W (Form 706) if an action contesting/interpreting deductions was instituted by will ('Yes'). (Instructions p.1)
- SRCLine 2 requires attaching a copy of the written disclaimer required by section 2518(b) if property passed to charity as a result of a qualified disclaimer ('Yes'). (Instructions p.1)
Common confusion points
What is the difference between reporting an asset value versus not reporting it?
If you are not required to report the value, identify the property but leave blank the last column on Schedule O (Form 706).
When must I attach Schedule W (Form 706) regarding contest actions?
Attach Schedule W if you check 'Yes' for line 1a (action instituted) or line 1b (action planned), providing full details.
What is the required documentation for a qualified disclaimer?
If Line 2 is marked 'Yes', attach a copy of the written disclaimer required by section 2518(b).
How do I calculate the final Net value on Schedule O (Form 706)?
Subtract line 7d (Total death taxes) from line 6 (Total gifts/bequests), which is the Net value of property interests.
What does Line 1a ask about?
It asks if any action has been instituted to contest or have interpreted any provisions affecting the charitable deductions claimed in this schedule.
Where do I find instructions for filling out Schedule O (Form 706)?
Go to www.irs.gov/Form706 for instructions and the latest information.
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 for Decedent’s name/SSN, or to provide full details regarding lines 1a or 1b.
Questions about IRS Form 706-SO
What is IRS Form 706-SO used for?
This form details all the donations made by a deceased person's estate—whether those were given through a will or otherwise. It summarizes these charitable gifts and bequests, calculates total taxes paid from those assets, and determines the net value of the property interests involved.
Who must file IRS Form 706-SO?
The filer is generally someone submitting Form 706; if filing solely to elect portability, consideration should be given as to whether they are required to report asset values on Schedule O (Form 706).
What information does IRS Form 706-SO require?
Schedule O (Form 706) collects details such as the item number and name/address of the beneficiary in Section 3. It culminates in calculating the Net value of property interests on Line 8.
Where do I file IRS Form 706-SO?
The form is filed by attaching it to Form 706; instructions direct users to www.irs.gov/Form706 for further information on submission locations.
How do I complete IRS Form 706-SO?
First, enter the Decedent’s name and SSN. Next, list all charitable gifts/bequests on Section 3 (Lines 1-2). Finally, sum up taxes paid (Line 7d) and subtract that total from the gross amounts to find the Net value of property interests on Line 8.
What happens if IRS Form 706-SO is filed incorrectly?
Failing to properly report these amounts or calculations may result in an incorrect determination of the estate's tax liability, affecting overall filing compliance.
What is the difference between reporting an asset value versus not reporting it?
If you are not required to report the value, identify the property but leave blank the last column on Schedule O (Form 706).
When must I attach Schedule W (Form 706) regarding contest actions?
Attach Schedule W if you check 'Yes' for line 1a (action instituted) or line 1b (action planned), providing full details.
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