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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-SQ: 706 (Schedule Q)

Form 706‑SQ is the Schedule Q attachment to the Estate Tax Return (Form 706). It reports Qualified Terminable Interest Property (QTIP) and calculates the QTIP election for a decedent’s estate.

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Form Overview

IRS Form 706-SQ - 706 (Schedule Q)

Form 706‑SQ is the Schedule Q attachment to the Estate Tax Return (Form 706). It reports Qualified Terminable Interest Property (QTIP) and calculates the QTIP election for a decedent’s estate.

It captures the fair market value of QTIP, the amount of qualified income, the QTIP election amount, and any related deductions.

Risk Radar

Scan points
  • 1Entering incorrect taxpayer identification information — verify SSN or EIN matches IRS records
  • 2Missing the applicable filing deadline — late filing can result in penalties and interest
  • 3Incomplete or missing required information — fill in all applicable fields
  • 4Not keeping a copy of the completed form for your records
  • 5Failing to attach required supporting documents or schedules

Plain English

When a spouse inherits property that has a special tax rule (QTIP), the estate must fill out Schedule Q to show how much of that property is subject to the QTIP election. This schedule tells the IRS the value of the property and the amount of tax that can be deferred to the surviving spouse.

Submission Date

  • Filing date: 2025-08-27 22:10:11
  • 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 marketinterestmarketincome

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Field map

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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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Quick Facts

The executor or personal representative of a decedent’s estate files Schedule Q with Form 706.
It captures the fair market value of QTIP, the amount of qualified income, the QTIP election amount, and any related deductions.
Schedule Q is filed with the estate’s Form 706, generally by the original filing deadline (9 months after death, with a possible 6‑month{extension}). The deadline moves if the estate qualifies for an extension filing date extension of Form 706.)". : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : {
Filed with the IRS. Estate tax returns are filed at the IRS service center for the decedent's residence.
Federal estate and gift tax applies to large transfers of wealth exceeding applicable exemption amounts.
Provide detailed information about assets, deductions, and beneficiaries, then calculate tax using applicable rates and exemptions.

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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.
Verify current license terms with the source agency before reuse outside this platform.

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