Updated September 22, 2026 • Use the current IRS Form 706 instructions to determine required schedules.
Preparing a Form 706 or Form 709 return?
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How Form 706 schedules work
Form 706 uses separate schedules to organize estate assets, deductions, elections and generation-skipping transfer information. Not every estate files every schedule. Schedule selection depends on the estate's facts and the current instructions.
| Schedule | Topic |
|---|---|
| Schedule A | Real Estate |
| Schedule B | Stocks and Bonds |
| Schedule F | Other Miscellaneous Property |
| Schedule J | Funeral & Administration Expenses |
| Schedule K | Debts, Mortgages & Liens |
| Schedule M | Marital Deduction |
| Schedule R | Generation-Skipping Transfer Tax |
Preparation approach
- Identify the estate assets, deductions and elections.
- Match each item to the schedule required by the current instructions.
- Gather valuation and substantiation documents before data entry.
- Reconcile schedule totals to the Form 706 recapitulation.
- Attach appraisals, explanations and other documents when required.
Official IRS sources
Current LawFirmSoftware.com products
Estate and gift tax resources remain available for research, and Form 706 & 709 Estate & Gift Tax Software is now available as a $399 one-time Windows purchase.