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Form 706-SO: 706 (Schedule O)
IRS Form 706 Schedule O is a supplemental schedule that reports charitable, public, and similar gifts and bequests attached to Form 706. It includes lines to calculate the net value of property interests after taxes (lines 7a‑7d).
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IRS Form 706-SO - 706 (Schedule O)
IRS Form 706 Schedule O is a supplemental schedule that reports charitable, public, and similar gifts and bequests attached to Form 706. It includes lines to calculate the net value of property interests after taxes (lines 7a‑7d).
Risk Radar
Scan points- 1Fail to attach required Schedule W or disclaimer when a Yes answer is marked.
- 2Leaving the amount column blank for a listed charitable gift on line 3.
- 3Failing to attach Schedule W when a Yes answer is indicated for contested provisions.
- 4Omitting the written disclaimer copy when property passed by qualified disclaimer.
- 5Not summing the amounts correctly on line 4.
Plain English
Schedule O lists every charitable gift made by the decedent, shows how much each recipient gets, and works out the taxes owed on those gifts. The totals help determine the estate’s remaining value.
Submission Date
- Filing date: 2025-08-27 22:10:19
- 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 charitable, public, and similar gifts and bequests on Form 706.
- Do not use it when no charitable, public, or similar gifts are being reported.
- Check Schedule W (Form 706) instead when any contest or planned action affecting charitable deductions is indicated.
Form selector
Use this form or another form?
Action instituted to contest will provisions affecting charitable deductions
Required to attach full details of the contest
✓ Verify that a contest exists
Planned action concerning charitable deductions
Must include full details of the planned action
✓ Confirm planning status
Need to report additional charitable gifts beyond space on Schedule O
Allows attachment of extra statements for more gifts
✓ Check if Schedule O space is insufficient
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 number · Form 706 header
Charitable, public, and similar gifts entry (item number, beneficiary, amount)
Beneficiary name, address, institution character, amount · Schedule O, lines 3‑iv
Question 1a: Contest of will provisions affecting charitable deductions
Answer Yes/No and attach Schedule W if Yes · Schedule O, question 1a
Line 8 Net value of property interests
Calculated net value · Schedule O, line 8
Before you submit
- 1Confirm the decedent’s name matches Form 706.
- 2Confirm the decedent’s SSN matches Form 706.
- 3Enter all charitable, public, and similar gifts with correct amounts.
- 4Answer question 1a and attach Schedule W if Yes.
- 5Answer question 1b and attach Schedule W if Yes.
- 6Answer question 2 and attach the written disclaimer if Yes.
- 7Calculate and enter totals for lines 4, 5, 6, 7a‑7d, and 8.
- 8Sign the return if a signature line is present.
How to file this form
- 1Gather decedent information and charitable gift details.
- 2Complete Schedule O entries for each gift and answer all questions.
- 3Attach Schedule W (Form 706) or additional statements where required.
- 4Attach a copy of any qualified disclaimer if applicable.
- 5Mail the assembled Form 706 package to the IRS address for estate returns.
- 6Retain a copy of the filed Schedule O and supporting documents as proof of filing.
Known limitations
- 1Not required when no charitable, public, or similar gifts are made.
- 2Consideration may be given to omit reporting if the estate value is below the basic exclusion amount and the filing is solely for portability of the DSUE amount.
- 3If a qualified disclaimer is not attached when required, the schedule is incomplete.
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 form is dated August 2025 and includes a link 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 revision 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
Quick Facts
Downloads
After you file
- 1Keep the filed Schedule O and all attachments for at least three years.
- 2Store copies of the disclaimer and any Schedule W attachments with the estate records.
- 3Monitor for an IRS notice confirming acceptance or requesting additional information.
- 4If an error is discovered, file an amended return with corrected Schedule O details.
- 5Update your records with the net value calculated on line 8 for future reference.
Sources
- SRCForm p.1 — revision date August 2025.
- SRCForm p.1 — go to www.irs.gov/Form706 for latest information.
- SRCForm p.1 — Schedule O attaches to Form 706.
- SRCForm p.1 — If not required to report the value of an asset, identify the property but make no entry in the last column.
- SRCForm p.1 — Question 1a requires Schedule W attachment if Yes.
- SRCForm p.1 — Question 1b requires Schedule W attachment if Yes.
- SRCForm p.1 — Question 2 requires attaching a copy of the written disclaimer if Yes.
- SRCForm p.2 — Lines 4‑8 calculate totals and net value.
- SRCForm p.2 — Line 8 uses amount from Form 706, Part V, item 22.
- SRCForm p.1 — Note about basic exclusion amount and portability considerations.
Common confusion points
Do I need to fill the last column for assets I’m not required to report?
The form states to make no entry if not required.
→ Leave the column blank.
When should I attach Schedule W?
Schedule W is required if any answer to contest or planned action questions is Yes.
→ Attach Schedule W whenever Yes is selected.
Do I need to report charitable assets if the estate is below the basic exclusion amount?
Instructions discuss consideration for portability filings.
→ Verify with the instructions whether reporting is required.
What if I run out of space on Schedule O?
The form notes you may attach Schedule(s) W or additional statements.
→ Attach extra statements for remaining gifts.
Is the net value on line 8 calculated using line 6 and line 7d?
Line 8 description says subtract line 7d from line 6.
→ Compute net value as line 6 minus line 7d.
Do I need to include a copy of a qualified disclaimer?
Question 2 asks to attach a copy if Yes.
→ Attach the disclaimer when the answer is Yes.
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 O errors.
Questions about IRS Form 706-SO
What is IRS Form 706-SO used for?
Schedule O lists every charitable gift made by the decedent, shows how much each recipient gets, and works out the taxes owed on those gifts. The totals help determine the estate’s remaining value.
What information does IRS Form 706-SO require?
The form collects each charitable, public, or similar gift (line 3), sums the amounts (line 4), adds totals from Schedule W (line 5), computes taxes (lines 7a‑7c), and derives the net property value (line 8).
How do I complete IRS Form 706-SO?
Enter each charitable gift on line 3 with beneficiary name, institution character, and amount. Add all amounts on line 4, then add totals from Schedule W on line 5. Compute line 6, report any estate, death, or GST taxes on lines 7a‑7c, sum them on line 7d, and subtract line 7d from line 6 to get the net value on line 8. Attach Schedule W or a written disclaimer when a Yes answer is indicated.
Do I need to fill the last column for assets I’m not required to report?
The form states to make no entry if not required. Leave the column blank.
When should I attach Schedule W?
Schedule W is required if any answer to contest or planned action questions is Yes. Attach Schedule W whenever Yes is selected.
Do I need to report charitable assets if the estate is below the basic exclusion amount?
Instructions discuss consideration for portability filings. Verify with the instructions whether reporting is required.
What if I run out of space on Schedule O?
The form notes you may attach Schedule(s) W or additional statements. Attach extra statements for remaining gifts.
Is the net value on line 8 calculated using line 6 and line 7d?
Line 8 description says subtract line 7d from line 6. Compute net value as line 6 minus line 7d.
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