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Official form guide
Form 706-SJ: 706 (Schedule J)
Internal Revenue Service Form 706 is the estate tax return; Schedule J attached reports funeral and administration expenses subject to claims for the decedent’s estate. Use Schedule PC (Form 706) to make a protective claim for a refund, reporting the expense on Schedule J without a value in the last column.
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IRS Form 706-SJ - 706 (Schedule J)
Internal Revenue Service Form 706 is the estate tax return; Schedule J attached reports funeral and administration expenses subject to claims for the decedent’s estate. Use Schedule PC (Form 706) to make a protective claim for a refund, reporting the expense on Schedule J without a value in the last column.
Risk Radar
Scan points- 1Leaving a value in the last column for a protective‑claim expense instead of leaving it blank.
- 2Listing expenses of administering property not subject to claims on Schedule J.
- 3Failing to attach Schedule W or additional statements when more space is needed.
- 4Reporting a protective‑claim expense with a value in the last column instead of leaving it blank.
- 5Not answering Question 1 about potential reimbursement or not attaching the required statement when answering “Yes.”
Plain English
Schedule J is attached to the estate’s Form 706 and lists the money the estate paid for the decedent’s funeral and for admin work that can be claimed as deductions. It also asks if any of those costs might be reimbursed and requires totals to be added together.
Submission Date
- Filing date: 2025-08-27 22:10:17
- 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 funeral expenses and administration expenses that are subject to claims for the decedent’s estate.
- Do not use it when reporting administration expenses that are not subject to claims.
- Check Schedule PC (Form 706) instead when making a protective claim for a refund on an expense not currently deductible.
Form selector
Use this form or another form?
Need to claim a refundable expense not currently deductible
Allows a protective claim for refund without a value in the last column
✓ Confirm the expense is not deductible on Schedule J
Want to deduct executor commissions for income tax purposes
Deductions are allowable on Form 1041 if a waiver is filed to forgo the deduction on Form 706
✓ Verify waiver is attached to Form 706
Administration expenses not subject to claims need reporting
Schedule J only accepts claim‑subject expenses; other admin costs go on Schedule W
✓ Ensure expenses are excluded from Schedule J
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
Decedent’s legal name · Form 706 header
Decedent’s social security number
SSN · Form 706 header
Potential reimbursement question (line 1)
Yes/No response and attached statement if Yes · Schedule J line 1
Funeral expenses (line 2)
Itemized expense list with amounts · Schedule J line 2 columns (i)-(iv)
Administration expenses (line 6)
Descriptions, status, total amounts · Schedule J line 6 columns
Total (line 12)
Sum of funeral and admin totals · Schedule J line 12
Before you submit
- 1Confirm the form revision reads August 2025.
- 2Enter the decedent’s name exactly as on Form 706.
- 3Enter the decedent’s social security number accurately.
- 4Answer Yes or No to the reimbursement question and attach a statement if Yes.
- 5List each funeral expense with description and amount, filling column (iv) total.
- 6Add all funeral expense totals and enter the sum on line 3.
- 7List each administration expense, indicate if estimated, agreed upon, or paid, and provide total amount.
- 8Add administration expense totals and enter them on lines 7, 9, and 10, then line 11.
- 9Calculate the overall total on line 12 and transfer it to Form 706, Part V, item 14.
How to file this form
- 1Complete Schedule J using the August 2025 edition.
- 2Attach Schedule J to the completed Form 706 estate tax return.
- 3Include any required statements for reimbursement answers.
- 4Mail the package to the IRS address specified in the Form 706 instructions.
- 5Retain a photocopy of the signed Schedule J and the mailing receipt as proof of filing.
Known limitations
- 1Do not list expenses of administering property not subject to claims on Schedule J.
- 2Executor commissions, attorney fees, and accountant fees are not deductible for federal income tax purposes on Schedule J.
- 3Protective refund claims must be made on Schedule PC (Form 706), not on Schedule J.
- 4Expenses not currently deductible should be reported without a value in the last column of Schedule J.
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 shows a revision date of August 2025 and includes a link to www.irs.gov/Form706 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows August 2025 revision.
- 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 the filed Schedule J with the Form 706 for at least 7 years.
- 2Store the copy in a safe, organized location for future reference.
- 3Watch for an IRS acknowledgment or notice confirming receipt and acceptance.
- 4If an error is discovered, file an amended Schedule J with the corrected information promptly.
Sources
- SRCForm p.1 — header shows “SCHEDULE J (Form 706) (August 2025)” indicating revision date.
- SRCForm p.1 — line “Go to www.irs.gov/Form706 for instructions and the latest information.” points to latest info page.
- SRCForm p.1 — statement “Use Schedule PC (Form 706) to make a protective claim for refund …” names Schedule PC.
- SRCForm p.1 — statement “Do not list expenses of administering property not subject to claims on this schedule.” defines limitation.
- SRCForm p.1 — line about executors’ commissions, attorney fees, etc. mentions they are allowable on Form 1041 if a waiver is filed.
- SRCForm p.1 — question 1 asks about actual or potential reimbursement and directs to attach a statement.
- SRCForm p.1 — line “Enter funeral expenses.” indicates funeral expense reporting.
- SRCForm p.1 — line “Enter administration expenses.” indicates administration expense reporting.
- SRCForm p.2 — line “Enter miscellaneous expenses.” shows additional expense category.
- SRCForm p.2 — line “Total. Add lines 5 and 11. Enter the amount on Form 706, Part V, item 14.” indicates where the total is transferred.
Common confusion points
Do I need to list admin expenses that are not subject to claims?
The form explicitly says not to list those on Schedule J.
→ Verify the expense is not claim‑subject before including it.
Can I claim executor commissions as a deduction on Schedule J?
The form notes they are not allowable for income‑tax purposes on this schedule.
→ Use Form 1041 for such deductions if a waiver is filed.
What if I have more expenses than fit on the lines?
The form allows attaching Schedule W (Form 706) or additional statements.
→ Attach the extra schedule and reference it clearly.
Should I enter a value in the last column for a protective claim?
Schedule PC is used for protective claims and the last column should be left blank.
→ Leave the last column empty and file Schedule PC.
Is the reimbursement question required if I answer No?
The question must be answered; no attachment is needed when No.
→ Mark No and do not attach a statement.
Where do I place the total from Schedule J on the main return?
Line 12 directs the amount to Form 706, Part V, item 14.
→ Transfer the total exactly to Part V, item 14.
Workflow map
Related forms and next steps
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Questions about IRS Form 706-SJ
What is IRS Form 706-SJ used for?
Schedule J is attached to the estate’s Form 706 and lists the money the estate paid for the decedent’s funeral and for admin work that can be claimed as deductions. It also asks if any of those costs might be reimbursed and requires totals to be added together.
What information does IRS Form 706-SJ require?
It collects detailed amounts for funeral expenses, administration expenses (executor commissions, attorney fees, accountant fees), miscellaneous expenses, a yes/no answer on potential reimbursements, and totals that flow to Form 706 Part V, item 14.
How do I complete IRS Form 706-SJ?
Answer Question 1 about any potential reimbursement and attach a statement if “Yes.” Enter each funeral expense with description and amount, then add the totals on lines 3, 4, and 5. List administration expenses, indicating whether each amount is estimated, agreed upon, or paid, and total them on line 7. Enter miscellaneous expenses and total them on line 9, then add line 10. Combine administration and miscellaneous totals on line 11, and add the overall total on line 12, which is entered on Form 706 Part V, item 14. Attach Schedule W or additional statements if more space is needed.
Do I need to list admin expenses that are not subject to claims?
The form explicitly says not to list those on Schedule J. Verify the expense is not claim‑subject before including it.
Can I claim executor commissions as a deduction on Schedule J?
The form notes they are not allowable for income‑tax purposes on this schedule. Use Form 1041 for such deductions if a waiver is filed.
What if I have more expenses than fit on the lines?
The form allows attaching Schedule W (Form 706) or additional statements. Attach the extra schedule and reference it clearly.
Should I enter a value in the last column for a protective claim?
Schedule PC is used for protective claims and the last column should be left blank. Leave the last column empty and file Schedule PC.
Is the reimbursement question required if I answer No?
The question must be answered; no attachment is needed when No. Mark No and do not attach a statement.
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