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Official form guide
Form 706-ST: 706 (Schedule T)
IRS Form 706-ST is the Schedule T attachment to the United States Estate (and Generation‑Skipping Transfer) Tax Return. It records a special‑use election for real or personal property and must be filed together with Form 706.
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IRS Form 706-ST - 706 (Schedule T)
IRS Form 706-ST is the Schedule T attachment to the United States Estate (and Generation‑Skipping Transfer) Tax Return. It records a special‑use election for real or personal property and must be filed together with Form 706.
Risk Radar
Scan points- 1Submitting Schedule T without the signed Part III agreement invalidates the election.
- 2Omitting the legal description for property entered on Part II, line 6.
- 3Failing to attach appraisal copies showing column (d) values for property on lines 6 or 10.
- 4Not providing the GST tax savings computation for each skip person on Part II, line 18.
- 5Leaving the Part III agreement unsigned by any qualified heir.
Plain English
Schedule T lets an estate claim a special valuation for property used in farming or a trade. The form lists the property, its values, and requires a signed agreement from all qualified heirs. It is filed along with the main estate tax return.
Submission Date
- Filing date: 2025-08-29 22:10:24
- 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 making a Section 2032A special‑use election for real or personal property on the estate tax return.
- Check Form 706 instead when filing the estate tax return without a special‑use election.
Form selector
Use this form or another form?
Electing special‑use valuation for real property
Schedule T must be attached to the estate tax return to capture the election
✓ Verify election type selected on Part I
Reporting regular estate tax without special‑use election
No Schedule T required; use only the main return
✓ Confirm no Schedule T is attached
Providing detailed property description and appraisals for qualified use
Real property values must also appear on Schedules A, E, F, G, or H
✓ Ensure values match across schedules
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I – Type of Election
Election choice (Protective or Regular) · Schedule T, Part I
Part II, line 6 – Real property specially valued
Legal description, appraisal with column (d) values · Attached legal description and appraisal copies
Part II, line 10 – Real property not specially valued
Appraisal showing column (d) values (if Regular election) · Attached appraisal copies
Part III – Agreement to Special Valuation
Signed agreement from each qualified heir · Part III of Schedule T
Part II, line 18 – Persons holding interests
Name, address, identifying number, relationship, FMV, special‑use value · Part II, line 18 entries
Before you submit
- 1Verify the decedent’s name and SSN match Form 706
- 2Select the correct election type in Part I
- 3Enter all qualified‑use real property in Part II, line 6 with full and adjusted values
- 4Attach legal descriptions and appraisal copies for each property listed in line 6
- 5Enter any non‑specially valued qualified‑use property in Part II, line 10 and attach required appraisals
- 6List all heirs receiving interest in Part II, line 18 with required details
- 7Obtain signatures of each qualified heir on the agreement in Part III
- 8Attach the completed Schedule T to Form 706 before mailing
How to file this form
- 1Complete Part I to indicate Protective or Regular election
- 2Fill Part II lines 6, 10, 14, and 18 with property and heir information
- 3Gather and attach legal descriptions, appraisals, and signed agreements as required
- 4Attach the finished Schedule T to the estate tax return Form 706
- 5Sign the agreement in Part III and any required signatures on Form 706
- 6Mail the package to the IRS address for Form 706 and retain the mailing receipt as proof
Known limitations
- 1Does not apply to property that is not used in a qualified use or does not pass to qualified heirs
- 2Not valid without a signed agreement from each qualified heir attached to Form 706
- 3Cannot be used for elections made before the property qualifies under Section 2032A
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 current edition of Schedule T (Form 706) is dated August 2025; the form directs users to www.irs.gov/Form706 for the latest information, and it was previously named Schedule A‑1 (Form 706) in 2024 and earlier.
What changed or needs a fresh check
- Edition date — confirm the form shows August 2025
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm each qualified heir signs the agreement in Part III and attaches it to Form 706
Quick Facts
Downloads
After you file
- 1Keep a copy of the signed Schedule T and all attachments for at least 7 years
- 2Retain proof of mailing (receipt or certified mail tracking) as evidence of filing
- 3Monitor IRS correspondence for any request for additional information
- 4If the IRS issues a notice, respond with the requested documentation promptly
- 5Store the original appraisal and legal description files with the estate records
- 6Update the estate’s tax account to reflect the special‑use election once processed
Sources
- SRCForm p.1 — revision date shown as August 2025
- SRCForm p.1 — URL www.irs.gov/Form706 noted for latest information
- SRCForm p.1 — statement that Schedule T was previously named Schedule A‑1 (Form 706) in 2024 and earlier
- SRCForm p.1 — election not valid unless the agreement in Part III signed by each qualified heir and attached to Form 706
- SRCForm p.2 — Part II line 6 requires legal description and appraisal copies
- SRCForm p.3 — Part II line 10 requires appraisals showing column (d) values for regular election
- SRCForm p.4 — Part II line 14 requires adjusted value for personal property
- SRCForm p.5 — Part II line 18 requires name, address, identifying number, relationship, FMV, special‑use value for each heir
Common confusion points
Do I need to attach appraisals for line 6?
Line 6 requires legal description and appraisal showing column (d) values
→ Confirm appraisals with column (d) values are attached
Can I use the same Schedule T for both specially valued and non‑specially valued property?
Separate sections (line 6 vs line 10) have different attachment requirements
→ Verify each property is entered in the correct line and attached appraisal
Is a signature needed on Part III if I choose a Protective election?
Agreement must be signed by each qualified heir regardless of election type
→ Check that all heirs have signed the Part III agreement
What if the property is personal rather than real?
Personal property uses line 14 with adjusted values only
→ Enter personal property in line 14 and attach any required documentation
Do I need to list heirs who receive no interest?
Line 18 requires only persons receiving any interest in the specially valued property
→ Include only heirs with an interest in the property
Should I file Schedule T separately from Form 706?
Schedule T must be filed with Form 706 as an attachment
→ Attach Schedule T to Form 706 before mailing
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule T (Form 706) — provide additional information if the IRS requests it
Questions about IRS Form 706-ST
What is IRS Form 706-ST used for?
Schedule T lets an estate claim a special valuation for property used in farming or a trade. The form lists the property, its values, and requires a signed agreement from all qualified heirs. It is filed along with the main estate tax return.
What information does IRS Form 706-ST require?
Part I selects protective or regular election; Part II reports real and personal property values on lines 6, 10, 14 and lists interested parties on line 18; Part III contains the required signed agreement; Part IV adds extra heir signatures.
How do I complete IRS Form 706-ST?
First, choose an election in Part I and complete the applicable sections of Part II, entering property details on lines 6, 10, 14 and listing heirs on line 18. Attach legal descriptions, appraisal copies, and GST‑tax‑savings calculations as required. Then include the signed Part III agreement from every qualified heir and any additional signatures in Part IV. Finally, file Schedule T together with Form 706.
Do I need to attach appraisals for line 6?
Line 6 requires legal description and appraisal showing column (d) values Confirm appraisals with column (d) values are attached
Can I use the same Schedule T for both specially valued and non‑specially valued property?
Separate sections (line 6 vs line 10) have different attachment requirements Verify each property is entered in the correct line and attached appraisal
Is a signature needed on Part III if I choose a Protective election?
Agreement must be signed by each qualified heir regardless of election type Check that all heirs have signed the Part III agreement
What if the property is personal rather than real?
Personal property uses line 14 with adjusted values only Enter personal property in line 14 and attach any required documentation
Do I need to list heirs who receive no interest?
Line 18 requires only persons receiving any interest in the specially valued property Include only heirs with an interest in the property
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