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Official form guide
Form 706-SA: 706 (Schedule A)
Internal Revenue Service Form 706 is the United States estate tax return. Schedule A (Form 706) reports each piece of real estate owned or under contract by the decedent, including alternate valuation dates and values, and feeds totals to Part V of the return.
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IRS Form 706-SA - 706 (Schedule A)
Internal Revenue Service Form 706 is the United States estate tax return. Schedule A (Form 706) reports each piece of real estate owned or under contract by the decedent, including alternate valuation dates and values, and feeds totals to Part V of the return.
Risk Radar
Scan points- 1Leaving a property’s value blank on Schedule A can invalidate the estate tax return.
- 2Omitting a required real‑estate property from line 1 of Schedule A.
- 3Entering values in both alternate and death‑date columns for the same property.
- 4Mis‑adding amounts on line 2, leading to an incorrect total.
- 5Failing to include totals from Schedule W on line 3.
Plain English
Schedule A lists every real‑estate asset the deceased owned or planned to buy. For each property you note its description, any alternate valuation date and value, and the value at death. The schedule then adds those numbers and sends the total to the main estate tax return.
Submission Date
- Filing date: 2025-08-27 22:10:20
- 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 real estate the decedent owned or had contracted to purchase, including alternate valuation dates and values.
- Do not use it when the real estate is part of a sole proprietorship, is jointly owned, or falls under sections 2035‑2038, 2041, or other schedules.
- Check Schedule E (Form 706) instead when the property is jointly owned and must be disclosed on Schedule E.
Form selector
Use this form or another form?
Property is jointly owned and must be disclosed on Schedule E
Joint ownership requires separate reporting to capture each owner's share
✓ Confirm joint ownership and that Schedule E is attached
Real estate is part of a sole proprietorship
Sole‑proprietorship assets belong on the business schedule, not Schedule A
✓ Verify the property is listed on Schedule F
Electing section 2032A valuation
Section 2032A requires a separate valuation schedule
✓ Ensure Schedule T is completed and attached
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Item number
Decedent's property list · Schedule A column (i)
Description
Legal description of property · Schedule A column (ii)
Alternate valuation date
Date chosen under alternate valuation · Schedule A column (iii)
Alternate value
Valuation amount for alternate date · Schedule A column (iv)
Value at date of death
Fair market value at death · Schedule A column (v)
Total from Schedule(s) W
Amounts from attached Schedule W · Schedule A line 3
Before you submit
- 1Enter each real estate item in columns (i)–(v) on Schedule A
- 2Calculate and enter totals for column (iv) or (v) on line 2
- 3Add totals from any attached Schedule W on line 3
- 4Compute the grand total on line 4 and transfer it to Form 706 Part V, item 1
- 5Attach Schedule W or additional statements if more space is needed
- 6Verify the revision date reads August 2025
- 7Confirm the website link for the latest instructions is included
- 8Sign the form where required
- 9Make a copy of the completed Schedule A for your records
How to file this form
- 1Gather the decedent's real estate details — retain supporting documents
- 2Complete Schedule A columns (i)–(v) for each property — retain supporting documents
- 3Sum applicable values and fill lines 2–4 on Schedule A — retain supporting documents
- 4Attach Schedule W or additional statements if needed — retain supporting documents
- 5Transfer totals to Form 706 Part V, item 1 — retain supporting documents
- 6Sign the return — retain supporting documents
- 7Mail the package to the IRS address listed in the instructions — retain mailing receipt as proof
- 8Keep a copy of the filed Schedule A and attachments — proof of filing
Known limitations
- 1Do not use Schedule A for jointly owned property; use Schedule E (Form 706) instead
- 2Do not use Schedule A for real estate that is part of a sole proprietorship; use Schedule F (Form 706)
- 3Do not use Schedule A for real estate included under sections 2035‑2038; use Schedule G (Form 706)
- 4Do not use Schedule A for real estate included under section 2041; use Schedule H (Form 706)
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 form is the August 2025 revision (8‑2025). The source directs users to www.irs.gov/Form706 for the latest information.
What changed or needs a fresh check
- Edition date — confirm revision date reads August 2025
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- Instructions link — verify the website www.irs.gov/Form706 is provided for latest information
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Schedule A with the estate records — Not stated in the official source
- 2Keep any attached Schedule W statements for future reference — Not stated in the official source
- 3Monitor for IRS notice confirming receipt of the return — Not stated in the official source
- 4File an amended Schedule A if errors are discovered — Not stated in the official source
Sources
- SRCForm p.1 — revision date shown as August 2025 (8‑2025)
- SRCForm p.1 — directs users to www.irs.gov/Form706 for latest information
- SRCForm p.1 — jointly owned property must be disclosed on Schedule E (Form 706)
- SRCForm p.1 — real estate that is part of a sole proprietorship should be shown on Schedule F (Form 706)
- SRCForm p.1 — real estate under sections 2035‑2038 should be shown on Schedule G (Form 706)
- SRCForm p.1 — real estate under section 2041 should be shown on Schedule H (Form 706)
- SRCForm p.1 — election of section 2032A valuation requires completing Schedule A and Schedule T (Form 706)
- SRCForm p.1 — attach Schedule(s) W (Form 706) or additional statements if more space is needed
- SRCForm p.2 — line 2 adds all amounts in column (iv) or (v) as applicable
- SRCForm p.2 — line 4 totals are entered on Form 706 Part V, item 1
Common confusion points
Do I need to report a value if the asset is not required?
The source says identify the property but make no entries in the last three columns when not required.
→ Verify the asset’s reporting requirement and leave columns (iv)–(v) blank if not required
When should I use the alternate valuation date?
The form provides a column for an alternate valuation date but does not specify criteria.
→ Confirm the alternate date is elected under section 2032A or other IRS guidance
Which column should I enter the property value in?
Columns (iv) and (v) are mutually exclusive; the source says add amounts in column (iv) or (v) as applicable.
→ Determine which valuation method applies and use only that column
Do I have to attach Schedule W for every property?
The source allows attaching Schedule W or additional statements if more space is needed.
→ Attach Schedule W only when the property list exceeds the space on Schedule A
How do I report jointly owned property?
The source directs jointly owned property to Schedule E.
→ Use Schedule E (Form 706) for joint ownership and do not list it on Schedule A
What if the real estate is part of a sole proprietorship?
The source says such real estate belongs on Schedule F.
→ Report the property on Schedule F (Form 706) instead of Schedule A
Workflow map
Related forms and next steps
Before
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After
Often used with
Questions about IRS Form 706-SA
What is IRS Form 706-SA used for?
Schedule A lists every real‑estate asset the deceased owned or planned to buy. For each property you note its description, any alternate valuation date and value, and the value at death. The schedule then adds those numbers and sends the total to the main estate tax return.
What information does IRS Form 706-SA require?
Schedule A collects the description of each real‑estate item, any alternate valuation date and value, and the value at the date of death (line 1). Lines 2‑4 total the chosen values and forward the amount to Form 706 Part V, item 1.
How do I complete IRS Form 706-SA?
Enter each real‑estate property on line 1, supplying its description, alternate valuation date, alternate value, and value at death. Add all amounts from column (iv) or column (v) to line 2, include any totals from Schedule W on line 3, and sum lines 2 and 3 on line 4. Transfer the line 4 total to Form 706 Part V, item 1, and attach Schedule A to the estate tax return before signing.
Do I need to report a value if the asset is not required?
The source says identify the property but make no entries in the last three columns when not required. Verify the asset’s reporting requirement and leave columns (iv)–(v) blank if not required
When should I use the alternate valuation date?
The form provides a column for an alternate valuation date but does not specify criteria. Confirm the alternate date is elected under section 2032A or other IRS guidance
Which column should I enter the property value in?
Columns (iv) and (v) are mutually exclusive; the source says add amounts in column (iv) or (v) as applicable. Determine which valuation method applies and use only that column
Do I have to attach Schedule W for every property?
The source allows attaching Schedule W or additional statements if more space is needed. Attach Schedule W only when the property list exceeds the space on Schedule A
How do I report jointly owned property?
The source directs jointly owned property to Schedule E. Use Schedule E (Form 706) for joint ownership and do not list it on Schedule A
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