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Official form guide
Form 706-SE: 706 (Schedule E)
Internal Revenue Service Form 706 Schedule E is used to report jointly owned property of a decedent when filing Form 706. The schedule must be attached to Form 706 and includes Part I for qualified joint interests and Part II for other joint interests.
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IRS Form 706-SE - 706 (Schedule E)
Internal Revenue Service Form 706 Schedule E is used to report jointly owned property of a decedent when filing Form 706. The schedule must be attached to Form 706 and includes Part I for qualified joint interests and Part II for other joint interests.
Risk Radar
Scan points- 1Fail to attach Schedule E to Form 706.
- 2Omitting the required attachment of Schedule E to Form 706.
- 3Leaving entries in the last three columns when not required to report the asset value.
- 4Incorrectly adding totals on lines 2, 3, 4, or 5, leading to miscalculated estate values.
- 5Failing to list more than three surviving co‑tenants on an attached statement as required.
Plain English
Schedule E tells the IRS what property a deceased person owned together with someone else. It lists each joint interest, its value at death, and any alternate valuation. The totals are then added to the estate tax return.
Submission Date
- Filing date: 2025-08-27 22:10:22
- 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 jointly owned property of a decedent, including qualified and other joint interests.
- Do not use it when no jointly owned property needs to be reported or when filing solely to elect portability without reportable assets.
- Check Schedule W (Form 706) instead when additional space is needed for joint interest details.
Form selector
Use this form or another form?
Electing section 2032A valuation
Provides alternate valuation calculations required by section 2032A
✓ Confirm election of section 2032A on Form 706
Need more space for joint interests
Allows attachment of extra pages for joint interest details
✓ Verify total joint interest amounts fit on Schedule E
Filing solely to elect portability of DSUE amount
Portability election is made on the main estate tax return, not Schedule E unless assets are reportable
✓ Determine if any marital or charitable deduction assets are reportable on Schedule E
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Decedent’s name as it appears on Form 706
Legal name of decedent · Form 706 header
Section 2032A election
Election statement on Form 706 · Form 706, Part I election line
Joint interest description
Property description, CUSIP/EIN if applicable · Schedule E, Part I/II description column
Alternate valuation date
Date chosen for alternate valuation · Schedule E column (iv)
Value at date of death
Fair market value at death · Schedule E column (vi)
Before you submit
- 1Verify decedent’s name matches Form 706 exactly
- 2Enter each qualified joint interest in Part I with correct item numbers
- 3If more than three surviving co‑tenants, attach an additional statement listing the extra co‑tenants
- 4Multiply line 4 by 0.50 and record the result on line 5
- 5If electing section 2032A, ensure Schedule T (Form 706) is attached
- 6Enter CUSIP numbers for securities or EINs for trusts/partnerships where required
- 7Check that all required columns (alternate value, value at death) are filled for each asset
- 8Sign the accompanying Form 706 before mailing
How to file this form
- 1Complete Schedule E with all joint interest information
- 2Attach Schedule E to the completed Form 706
- 3Include Schedule T (Form 706) if a section 2032A election is made
- 4Mail the assembled package to the IRS address for Form 706
- 5Retain the mailing receipt and a copy of the submission as proof of filing
Known limitations
- 1Schedule E does not apply to assets owned solely by the decedent without any joint ownership
- 2Do not use Schedule E when filing only to elect portability of the DSUE amount and no joint assets are reportable
- 3If an asset is not required to be valued, identify it but leave the last three columns blank
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.
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Fillable formOpen in Editor->Schedule E (Form 706) revision date is August 2025; the form directs users to www.irs.gov/Form706 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the schedule shows August 2025
- Latest information page — verify the URL www.irs.gov/Form706 is listed
- Fee — Not stated in the official source — verify on the agency site
- Mailing address — Not stated in the official source — verify on the agency site
- Signature — Not stated in the official source — verify on the agency site
Quick Facts
Downloads
After you file
- 1Keep a complete copy of Schedule E and the attached Form 706 for at least three years
- 2Monitor for an IRS acknowledgment notice confirming receipt
- 3If the IRS requests clarification, respond promptly with the requested documentation
- 4Amend the return with a corrected Schedule E if any values were entered incorrectly
- 5Store all supporting statements (e.g., additional co‑tenant list) with the original filing records
Sources
- SRCForm p.1 — revision date reads August 2025 (Schedule E (Form 706) (August 2025)).
- SRCForm p.1 — instruction to go to www.irs.gov/Form706 for the latest information.
- SRCForm p.1 — If you elect section 2032A valuation, you must complete Schedule E (Form 706) and Schedule T (Form 706).
- SRCForm p.1 — If more space is needed, attach Schedule(s) W (Form 706) or additional statements.
- SRCForm p.1 — If you are not required to report the value of an asset, identify the property but make no entries in the last three columns.
- SRCForm p.2 — Part II line 6 requires name and address of each surviving co‑tenant; list additional co‑tenants on an attached statement if more than three.
- SRCForm p.2 — Part I line 5: Multiply line 4 by 50% (0.50).
- SRCForm p.2 — Line 10: Enter these amounts on Form 706, Part V, item 5.
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need to fill out the last three columns for assets I’m not required to value?
The instructions say to make no entries in the last three columns if valuation is not required.
→ Verify that those columns are left blank for such assets.
Should I list more than three surviving co‑tenants on Schedule E itself?
The form limits the printed space to three co‑tenants.
→ Attach an additional statement for any extra co‑tenants.
Is the 50% multiplier applied to the total of line 4 or to each individual item?
Line 5 instruction states to multiply line 4 by 0.50.
→ Confirm that the summed total from line 4 is multiplied, not each line item.
When is Schedule T (Form 706) required in addition to Schedule E?
The form notes that Schedule T is required when a section 2032A valuation election is made.
→ Ensure a section 2032A election is indicated on Form 706 before attaching Schedule T.
Can I use Schedule W (Form 706) for both extra space and other purposes?
Schedule W is mentioned only for providing additional space for joint interests.
→ Use Schedule W solely for extra space on Schedule E.
Do I need to report assets eligible for marital or charitable deduction when filing solely for portability?
The note advises considering whether such assets must be reported on Schedule E.
→ Review the instructions to decide if those assets need to be included.
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Questions about IRS Form 706-SE
What is IRS Form 706-SE used for?
Schedule E tells the IRS what property a deceased person owned together with someone else. It lists each joint interest, its value at death, and any alternate valuation. The totals are then added to the estate tax return.
What information does IRS Form 706-SE require?
Schedule E collects details of jointly owned property. Part I records qualified joint interests with description, CUSIP/EIN, valuation dates and values. Part II records other joint interests, co‑tenant names, percentages and values, and totals.
How do I complete IRS Form 706-SE?
Enter each qualified joint interest in Part I, including description, CUSIP or EIN, and values, then add the amounts in line 2. List other joint interests in Part II, providing co‑tenant names, percentages and values, and total them in line 7. Add the totals from lines 2, 3, 7 and 8 as instructed, multiply line 4 by 50% for the amount included in the gross estate, and attach the completed Schedule E to Form 706.
Do I need to fill out the last three columns for assets I’m not required to value?
The instructions say to make no entries in the last three columns if valuation is not required. Verify that those columns are left blank for such assets.
Should I list more than three surviving co‑tenants on Schedule E itself?
The form limits the printed space to three co‑tenants. Attach an additional statement for any extra co‑tenants.
Is the 50% multiplier applied to the total of line 4 or to each individual item?
Line 5 instruction states to multiply line 4 by 0.50. Confirm that the summed total from line 4 is multiplied, not each line item.
When is Schedule T (Form 706) required in addition to Schedule E?
The form notes that Schedule T is required when a section 2032A valuation election is made. Ensure a section 2032A election is indicated on Form 706 before attaching Schedule T.
Can I use Schedule W (Form 706) for both extra space and other purposes?
Schedule W is mentioned only for providing additional space for joint interests. Use Schedule W solely for extra space on Schedule E.
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