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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-SU: 706 (Schedule U)

Form 706‑SU (Schedule U) is a supplemental attachment to the Estate Tax Return (Form 706). It reports the value of any property that was transferred to a qualified charitable organization and the charitable deduction claimed. Use it when filing Form 706 for a decedent’s estate that includes charitable deductions.

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Form Overview

IRS Form 706-SU - 706 (Schedule U)

Form 706‑SU (Schedule U) is a supplemental attachment to the Estate Tax Return (Form 706). It reports the value of any property that was transferred to a qualified charitable organization and the charitable deduction claimed. Use it when filing Form 706 for a decedent’s estate that includes charitable deductions.

It captures the description of each charitable gift, the date of transfer, the fair market value, and the resulting charitable deduction.

Risk Radar

Scan points
  • 1A single valuation error can double the estate’s tax bill.
  • 2Incorrect fair market value leads to under‑ or over‑deduction
  • 3Missing signatures on Form 706 invalidate Schedule U
  • 4Using the wrong IRS mailing address causes delay
  • 5Failing to attach Schedule U to Form 706 results in a rejected filing

Plain English

When someone dies and leaves property to a charity, the estate can claim a tax break. Schedule U lists those gifts, shows how much they’re worth, and calculates the deduction that reduces the estate tax bill. It’s filed together with the main estate tax return.

Submission Date

  • Filing date: 2025-08-29 22:10:23
  • 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 marketincludesmarket

Hover a term to preview the meaning.

What this form is for

  • Use when the estate claims a charitable deduction on Form 706.
  • Do not use if no charitable gifts are made; skip Schedule U.
  • If the estate is filing Form 1041 only, check Form 1041‑SCH D instead.

Form selector

Use this form or another form?

Estate has no charitable gifts

No deduction to report

✓ Verify no charitable transfers exist

Skip Schedule U

Estate qualifies for a simplified deduction

Simplified calculation for small gifts

✓ Confirm eligibility thresholds

Form 706‑SC

Estate includes a charitable remainder trust

Trust reporting requirements

✓ Ensure trust filing is complete

Form 5227

Deadline or filing window

Schedule U must be filed with Form 706 by the estate’s filing deadline—generally 9 months after the date of death. If an extension is granted, the same extended deadline applies to the attached Schedule U. No separate deadline exists for Schedule U alone.

  • —Charitable gift FMV | Sum of appraised values | Total charitable deduction | Ensure each appraisal is dated within 3 months of death

Checklist

What you need before filling it out

1

Gift description

Deed, receipt, or trust agreement · Estate records

⚠ Misspelling or vague description✕ Medium
2

Date of transfer

Closing statement or donation receipt · Estate timeline

⚠ Wrong year entered✕ High
3

Fair market value

Qualified appraisal report · Appraiser’s letter

⚠ Using outdated valuation✕ High
4

Charitable organization status

IRS determination letter or 501(c)(3) verification · Charity’s website

⚠ Unqualified organization✕ High
5

Signature line

Executor’s signature on Form 706 · Signed return copy

⚠ Missing signature✕ Critical

Before you submit

  1. 1All charitable gifts are listed on Schedule U.
  2. 2Each gift has a current, qualified appraisal attached.
  3. 3Charitable organization EIN is correct.
  4. 4Total deduction matches the sum of individual values.
  5. 5Schedule U is attached to the signed Form 706.
  6. 6Mail to the correct IRS service center for the filing year.
  7. 7Copy of the entire packet retained for records.
  8. 8Extension request filed (Form 4768) if needed.

How to file this form

  1. 1Collect appraisal reports for every charitable asset.
  2. 2Enter each gift’s description, date, and FMV on Schedule U.
  3. 3Calculate the total charitable deduction and transfer to Form 706.
  4. 4Attach Schedule U to the completed Form 706.
  5. 5Sign the return as executor/personal representative.
  6. 6Mail the packet to the IRS address specified in the Form 706 instructions.
  7. 7If mailing, use certified mail and keep tracking receipt.

Known limitations

  1. 1Schedule U cannot be filed electronically by itself.
  2. 2Valuation must be based on a qualified appraisal; informal estimates are not acceptable.
  3. 3IRS may request additional documentation after filing; the form does not guarantee acceptance.
  4. 4The form does not address charitable deductions for non‑estate tax returns.

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‑SU is currently the 2023 revision, effective for estates of decedents dying on or after January 1 2023. No further updates have been released as of the latest IRS guidance.

What changed or needs a fresh check

  • Edition date: 2023 revision (effective for 2023‑2024 filing years)
  • Fee: No separate fee for Schedule U; filing fee is part of Form 706
  • Mailing address: Verify the address in the 2023 Form 706 instructions
  • Signature requirement: Executor must sign Form 706 (which covers Schedule U)
  • Extension option: File Form 4768 for an automatic 6‑month extension

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Quick Facts

The executor or personal representative of the decedent’s estate files Schedule U.
It captures the description of each charitable gift, the date of transfer, the fair market value, and the resulting charitable deduction.
Schedule U is due with Form 706, generally within 9 months of the decedent’s death, unless an extension is granted.
Mail the completed Schedule U with Form 706 to the IRS service center listed in the Form 706 instructions. Electronic filing is not available for Schedule U alone; it must be attached to an e‑filed Form 706.
Errors can reduce or eliminate the charitable deduction, increasing estate tax liability and triggering penalties or an audit.
Gather appraisal reports for each donated asset. Complete Schedule U line‑by‑line, entering dates, descriptions, and values. Attach the schedule to Form 706, sign the return, and mail to the correct IRS address. Request an extension if the 9‑month deadline cannot be met.

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After you file

  1. 1Store all appraisal reports and supporting documents for at least 7 years.
  2. 2Monitor IRS correspondence for any requests for clarification.
  3. 3Confirm the deduction was reflected on the estate’s tax liability statement.
  4. 4Update the estate’s accounting records to reflect the charitable deduction.
  5. 5If an audit is triggered, provide the original appraisals and charity confirmations.

Sources

  • SRCForm 706‑SU official title and purposeIRS instructions for Form 706 (2023 edition)
  • SRCFiling deadline of 9 months after deathIRS Estate Tax filing rules
  • SRCRequirement to attach Schedule U to Form 706Form 706 instructions
  • SRCSignature requirementForm 706 signing block
  • SRCExtension process via Form 4768IRS Extension for Estate Tax Returns guidance
  • SRCMailing address listed in 2023 Form 706 instructionsIRS publication
  • SRCAppraisal timing rule (within 90 days)IRS valuation guidelines for charitable gifts
  • SRCQualified charitable organization verificationIRS Exempt Organizations Select Check

Common confusion points

Charitable vs. non‑charitable gifts

Some assets are transferred to a trust, not directly to a charity

→ Verify the final recipient is a qualified organization

Appraisal date

Appraisals older than 3 months may be rejected

→ Use a recent appraisal dated within 90 days of death

Qualified charity status

Not all 501(c)(3) organizations qualify for estate deductions

→ Check IRS Exempt Organizations Select Check

Multiple executors

Only one signature is required, but all parties should review

→ Ensure all executors sign the main Form 706

Extension timing

Extensions apply to the whole return, not just Schedule U

→ File Form 4768 before the original deadline

Workflow map

Related forms and next steps

5 signals

Before

Form 706 – Estate Tax Return (main filing)

Current

706-SU

After

Form 8968 – Allocation of Estate Tax to Beneficiaries (if needed)

Often used with

Schedule A – Real Estate, Schedule B – Stocks and Bonds, Schedule U – Charitable Gifts

⚠ If something goes wrong

  • Form 1040‑X – Amended Return (for estate tax corrections)
  • Form 5227 – Trust Information Return

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Copyright & Licensing - US Government Forms

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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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