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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-SR: 706 (Schedule R)

Form 706 (Schedule R) is part of the federal estate tax return that calculates the marital deduction for assets passing to a surviving spouse. Use it when filing Form 706 for a decedent’s estate that includes property eligible for the unlimited marital deduction.

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Form Overview

IRS Form 706-SR - 706 (Schedule R)

Form 706 (Schedule R) is part of the federal estate tax return that calculates the marital deduction for assets passing to a surviving spouse. Use it when filing Form 706 for a decedent’s estate that includes property eligible for the unlimited marital deduction.

It captures the value of assets passing to the surviving spouse, the type of marital deduction claimed, and any related elections or special rules.

Risk Radar

Scan points
  • 1A single mis‑calculated deduction can add thousands of dollars in tax.
  • 2Incorrect asset valuation
  • 3Misclassifying property that does not qualify for the marital deduction
  • 4Omitting required elections (e.g., QTIP)
  • 5Mismatched totals between Schedule R and the main Form 706

Plain English

When someone dies and leaves property to their spouse, the estate can often deduct that amount from its taxable estate. Schedule R tells the IRS how much of the estate qualifies for that deduction. It’s filed together with the main estate tax return.

Submission Date

  • Filing date: 2025-08-29 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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Glossary Terms

includesfederal

Hover a term to preview the meaning.

What this form is for

  • Use when the estate includes assets passing to a surviving spouse.
  • Do not use if no marital deduction is claimed.
  • Check Form 706‑Q for qualified terminable interest property elections.

Form selector

Use this form or another form?

Estate has no surviving spouse

No marital deduction needed

✓ Verify spouse status before filing

Not applicable

Estate includes QTIP property

Election for qualified terminable interest property

✓ Ensure QTIP election attached

Form 706‑Q

Estate qualifies for marital deduction but includes non‑marital assets

Report non‑marital assets elsewhere

✓ Separate Schedule R entries

Form 706 only

Deadline or filing window

Schedule R must be filed with Form 706 by the 9th month after the decedent’s date of death. Extensions can push the deadline to the 15th month, but the extension request must be filed before the original due date. No separate deadline exists for Schedule R alone.

  • —Marital deduction amount | Sum of qualifying assets (Schedule R lines) | Total marital deduction | Verify asset valuations

Checklist

What you need before filling it out

1

Asset description

Deed, title, or trust document · Estate records

⚠ Missing or vague description✕ High
2

Fair market value

Independent appraisal or IRS valuation · Appraisal report

⚠ Using outdated values✕ Medium
3

QTIP election

Form 706‑Q attachment · Election statement

⚠ Forgetting to attach✕ High
4

Spouse identification

Death certificate, marriage certificate · Probate file

⚠ Incorrect spouse name✕ Medium

Before you submit

  1. 1All asset values are supported by recent appraisals.
  2. 2Marital deduction totals on Schedule R match the sum of qualifying assets.
  3. 3Required elections (e.g., QTIP) are attached.
  4. 4Executor’s signature and date are present on Form 706.
  5. 5Form 706 includes the correct filing address for your state.
  6. 6Payment voucher (if tax is due) is completed and attached.
  7. 7Copies of supporting documents are retained for your records.

How to file this form

  1. 1Collect asset list and valuations for all property passing to the spouse.
  2. 2Determine which assets qualify for the unlimited marital deduction.
  3. 3Complete Schedule R line items, entering values and any election codes.
  4. 4Attach any required election forms (e.g., Form 706‑Q).
  5. 5Review totals and reconcile with the main Form 706.
  6. 6Sign the return as executor and include the filing date.
  7. 7Mail the complete package to the IRS service center indicated in the instructions.

Known limitations

  1. 1Schedule R does not accept electronic signatures.
  2. 2The form does not provide a built‑in calculator; manual totals are required.
  3. 3IRS instructions may reference older valuation tables; verify current tables separately.
  4. 4No guidance on state estate tax; separate state filing may be needed.

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‑SR (Schedule R) is currently in the 2024 edition. No major revisions have been announced for the upcoming tax year.

What changed or needs a fresh check

  • Edition date: Verify you have the 2024 version of Form 706 and Schedule R.
  • Fee: No filing fee for Form 706, but payment of any tax due must accompany the return.
  • Mailing address: Use the address in the Form 706 instructions for your state.
  • Signature line: Executor must sign Schedule R as part of the overall Form 706.
  • Attachment requirement: Include any required elections (e.g., QTIP) with Schedule R.

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Quick Facts

The executor or personal representative of the decedent’s estate files this schedule.
It captures the value of assets passing to the surviving spouse, the type of marital deduction claimed, and any related elections or special rules.
Schedule R is due with the estate’s Form 706, generally by the 9th month after the decedent’s death (extensions may apply).
Mail the completed Form 706, including Schedule R, to the IRS Service Center listed in the Form 706 instructions. Electronic filing is not available for Form 706.
Errors can reduce or eliminate the marital deduction, increasing estate tax liability and possibly triggering penalties.
Gather the decedent’s asset list and valuations. Identify which assets qualify for the unlimited marital deduction. Complete Schedule R line‑by‑line, attaching any required elections. Review totals, sign the return, and mail it with the required payment or payment voucher.

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After you file

  1. 1Keep a copy of the filed Form 706 and Schedule R for at least seven years.
  2. 2Store all supporting appraisals, deeds, and election documents with the estate file.
  3. 3Monitor for any IRS notices regarding the marital deduction.
  4. 4If tax is due, confirm that the payment cleared and retain the receipt.
  5. 5Update the estate’s accounting records to reflect the deducted amount.
  6. 6Prepare for possible state estate tax filings, which may have different deadlines.

Sources

  • SRCForm 706 instructionssection on Schedule R (marital deduction).
  • SRCIRS Publication 559Survivors, estates, and trusts (marital deduction rules).
  • SRCIRS websiteForm 706 filing deadline (9th month, extension to 15th month).
  • SRCIRS instructionsmailing addresses for Form 706 by state.
  • SRCIRS guidanceQTIP election (Form 706‑Q).
  • SRCNot clearly stated in the provided official sourceelectronic filing availability for Form 706.
  • SRCNot clearly stated in the provided official sourceexact fee schedule for estate tax payments.

Common confusion points

Marital deduction vs. QTIP

QTIP is a special election within the marital deduction

→ Verify if QTIP election is needed

Asset valuation date

Valuation must be as of date of death, not later

→ Use death‑date appraisals

Spouse eligibility

Only a legal surviving spouse qualifies

→ Confirm marital status with death certificate

Duplicate reporting

Assets also reported on other schedules

→ Cross‑check totals

Signature requirement

Only the executor signs, not the surviving spouse

→ Ensure correct signer

Workflow map

Related forms and next steps

5 signals

Before

Form 706 – Estate Tax Return (overall filing)

Current

706-SR

After

State estate tax return (if state imposes estate tax)

Often used with

Schedule R – Marital deduction detailsForm 706‑Q – QTIP election (if applicable)

⚠ If something goes wrong

  • Form 706‑X – Amended estate tax return

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Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

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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