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Official form guide
Form 706-SK: 706 (Schedule K)
IRS Form 706 (Schedule K) is used to report a decedent’s debts, mortgages, and liens on the estate tax return. The personal representative lists each item, totals them on lines 4 and 8, and carries the amounts to Form 706 Part V.
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IRS Form 706-SK - 706 (Schedule K)
IRS Form 706 (Schedule K) is used to report a decedent’s debts, mortgages, and liens on the estate tax return. The personal representative lists each item, totals them on lines 4 and 8, and carries the amounts to Form 706 Part V.
Risk Radar
Scan points- 1Failing to attach required Schedule W for reimbursable debts can trigger penalties.
- 2Answering “No” to question 1 when a potential reimbursement exists.
- 3Omitting Schedule W when a debt, mortgage, or lien is potentially reimbursable.
- 4Leaving line 4 total blank before adding Schedule W amounts.
- 5Not entering the total debts amount on Form 706 Part V, item 15.
Plain English
Schedule K lists any debts the deceased owed and any mortgages or liens on their property. The estate’s representative adds up each category and reports the totals on the main estate tax return.
Submission Date
- Filing date: 2025-08-27 22:10:13
- 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 a decedent’s debts, mortgages, and liens on the estate tax return.
- Check Schedule PC (Form 706) instead when making a protective claim for a refund.
Form selector
Use this form or another form?
Potential reimbursement to the estate for a debt, mortgage, or lien
Documents the reimbursement claim and attaches required details
✓ Confirm a reimbursement exists and attach Schedule W
Protective claim for a refund of a non‑deductible expense
Allows the claim without a value on Schedule K
✓ Verify the expense is non‑deductible and use Schedule PC
Additional debts, mortgages, or liens exceed space on Schedule K
Provides extra lines for items that do not fit
✓ Ensure all items are attached and referenced on Schedule K
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Decedent’s name
Decedent’s legal name as on Form 706 · Form 706 header
Decedent’s social security number
SSN of decedent · Form 706 header
Debts entries (lines 1‑3)
Description, creditor, amount · Schedule K Part I
Total debts (line 4)
Sum of amounts in column (iii) · Schedule K Part I
Mortgages and liens entries (lines 7‑8)
Description, amount · Schedule K Part II
Total mortgages and liens (line 8)
Sum of amounts column (iii) · Schedule K Part II
Reimbursement indication (top question)
Yes/No answer · Schedule K introductory question
Protective claim indicator (instruction)
Use Schedule PC (Form 706) · Instructions
Before you submit
- 1Enter the decedent’s name exactly as it appears on Form 706.
- 2Enter the decedent’s social security number in the designated box.
- 3Answer Yes or No to the reimbursement question on line 1.
- 4List each debt with creditor description and amount in Part I.
- 5Add all debt amounts and enter the total on line 4.
- 6List each mortgage or lien with description and amount in Part II.
- 7Add all mortgage and lien amounts and enter the total on line 8.
- 8Transfer the totals from lines 4 and 8 to the corresponding items on Form 706 Part V.
How to file this form
- 1Complete Schedule K by entering all required information.
- 2Attach Schedule K to the estate’s Form 706 filing.
- 3If additional space is needed, attach Schedule W (Form 706) or supplemental statements.
- 4Sign the Form 706 return as the personal representative.
- 5Mail the signed package to the IRS and retain a copy for records.
Known limitations
- 1Schedule K (Form 706) must not be used to make a protective claim for refund; Schedule PC (Form 706) is required and the expense is reported on Schedule K without a value in the amount column
- 2Schedule K does not apply to items without actual or potential reimbursement to the estate; the filer must answer “Yes” to the reimbursement question and attach Schedule W (Form 706) for such items
- 3Items deductible under Reg. section 20.2053-4(b) or 20.2053-4(c) cannot be reported on Schedule K alone; Schedule W (Form 706) must be attached indicating the applicable provision and documenting the claim value
- 4If the list of debts, mortgages, or liens exceeds the space on Schedule K, additional Schedule W (Form 706) or separate statements must be attached; Schedule K alone is insufficient
- 5Schedule K (Form 706) is limited to reporting only the decedent’s debts and the decedent’s mortgages and liens; it does not cover any other estate‑tax items
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->The Schedule K (Form 706) revision date is August 2025, and the form directs users to www.irs.gov/Form706 for the latest information. No change details are provided in the source.
What changed or needs a fresh check
- Edition date — confirm the form shows August 2025 revision
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep the signed Schedule K and all attachments in the estate file for at least three years.
- 2Monitor mail for any IRS notices or requests for clarification.
- 3If the IRS issues a notice, respond promptly with the requested documentation.
- 4Correct any errors by filing an amended Form 706 with an updated Schedule K.
- 5Maintain a log of all correspondence related to the Schedule K filing.
Sources
- SRCForm p.1 — revision date is August 2025 (Schedule K (Form 706) (August 2025))
- SRCForm p.1 — directs to www.irs.gov/Form706 for the latest information
- SRCForm p.1 — purpose described as Debts, Mortgages, and Liens
- SRCForm p.1 — instruction to use Schedule PC (Form 706) for protective refund claims
- SRCForm p.1 — instruction to attach Schedule W (Form 706) for reimbursement questions
- SRCForm p.1 — instruction to attach Schedule W (Form 706) when more space is needed
- SRCForm p.1 — decedent’s name as it appears on Form 706
- SRCForm p.1 — decedent’s social security number
- SRCForm p.2 — Part I line 4 totals all amounts in column (iii)
- SRCForm p.2 — Part I line 6 adds lines 4 and 5
- SRCForm p.2 — Part II line 8 totals all amounts in column (iii)
- SRCForm p.2 — Part II line 10 adds lines 8 and 9
Common confusion points
Do I need to put a dollar amount on line 1 if I answered Yes to reimbursement?
The form asks for amounts only for deductible debts; reimbursement is reported via Schedule W.
→ Verify that the amount column is left blank and Schedule W is attached.
Can I report a non‑deductible expense on Schedule K?
Non‑deductible items belong on Schedule PC, not Schedule K.
→ Check the instructions and use Schedule PC (Form 706) instead.
What if I run out of lines for debts?
The form directs to attach Schedule W for additional entries.
→ Attach Schedule W and reference it on Schedule K.
Is the total on line 6 the sum of lines 4 and 5?
Line 6 adds the total debts (line 4) and any amounts from Schedule W (line 5).
→ Confirm both line 4 and line 5 values before calculating line 6.
Do I need to report mortgages that are fully paid off before death?
Only mortgages and liens existing at death are reported.
→ Verify the status of each mortgage at the decedent’s death date.
Should I answer Yes to the reimbursement question if I’m unsure?
Answering incorrectly can trigger unnecessary Schedule W attachments.
→ Review estate records to determine if any reimbursement is actual or potential.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 706 | File an amended return to correct Schedule K errors.
Questions about IRS Form 706-SK
What is IRS Form 706-SK used for?
Schedule K lists any debts the deceased owed and any mortgages or liens on their property. The estate’s representative adds up each category and reports the totals on the main estate tax return.
What information does IRS Form 706-SK require?
It collects the decedent’s debts (Part I, lines 3‑6) and mortgages or liens (Part II, lines 7‑10), including descriptions and amounts, then transfers the totals to Form 706 Part V items 15 and 16.
How do I complete IRS Form 706-SK?
Complete Part I by listing each debt, sum column (iii) on line 4, add any Schedule W amounts on line 5, and enter the total on line 6, then copy that amount to Form 706 Part V, item 15. Complete Part II similarly, summing on line 8, adding Schedule W amounts on line 9, and entering the total on line 10, which goes to Form 706 Part V, item 16. Attach any required Schedule W or statements, sign the schedule, and file it with the estate’s Form 706.
Do I need to put a dollar amount on line 1 if I answered Yes to reimbursement?
The form asks for amounts only for deductible debts; reimbursement is reported via Schedule W. Verify that the amount column is left blank and Schedule W is attached.
Can I report a non‑deductible expense on Schedule K?
Non‑deductible items belong on Schedule PC, not Schedule K. Check the instructions and use Schedule PC (Form 706) instead.
What if I run out of lines for debts?
The form directs to attach Schedule W for additional entries. Attach Schedule W and reference it on Schedule K.
Is the total on line 6 the sum of lines 4 and 5?
Line 6 adds the total debts (line 4) and any amounts from Schedule W (line 5). Confirm both line 4 and line 5 values before calculating line 6.
Do I need to report mortgages that are fully paid off before death?
Only mortgages and liens existing at death are reported. Verify the status of each mortgage at the decedent’s death date.
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