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Official form guide
Form 706-SW: 706 (Schedule W)
Internal Revenue Service Form 706 is the estate tax return; Schedule W is a continuation schedule attached to Form 706 to list additional assets or deductions. Use a separate Schedule W for each main schedule you are continuing.
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IRS Form 706-SW - 706 (Schedule W)
Internal Revenue Service Form 706 is the estate tax return; Schedule W is a continuation schedule attached to Form 706 to list additional assets or deductions. Use a separate Schedule W for each main schedule you are continuing.
Risk Radar
Scan points- 1Do not combine assets or deductions from different schedules on one Schedule W.
- 2Submitting a single Schedule W for multiple main schedules instead of a separate one per schedule.
- 3Combining assets or deductions from different Form 706 schedules on the same Schedule W.
- 4Leaving the required schedule letter blank on Schedule W, which identifies the continued schedule.
- 5Omitting the line number of the Form 706 schedule being continued, as required on Schedule W.
Plain English
Schedule W lets you add more items when the regular Form 706 schedules run out of space. You fill in the schedule’s columns for each extra asset or deduction and then attach it to the main return.
Submission Date
- Filing date: 2025-08-29 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 you need to continue a main Schedule (A‑M or O) on Form 706 to list additional assets or deductions.
- Do not use it when you are trying to combine assets or deductions from different main schedules on a single Schedule W.
- Check Form 706 instead when you are filing the primary estate tax return rather than a continuation schedule.
Form selector
Use this form or another form?
Continuing assets from Schedule A
Allows additional assets beyond Schedule A limit
✓ Confirm Schedule A line number and letter
Filing the main estate tax return
Primary return includes all schedules
✓ Verify that no Schedule W is needed
Reporting a charitable deduction on Schedule O
Deduction must be on its own schedule
✓ Ensure deduction is not placed on Schedule W
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
Decedent’s social security number
SSN of decedent · Form 706 identification section
Letter of the Form 706 schedule you’re continuing
Schedule letter (A‑O) · Schedule selection box on Schedule W
Line number of the Form 706 schedule you’re continuing
Line number from main schedule · Corresponding Schedule A‑O line
Item number/Description
Asset or deduction description · Schedule W entry rows
Before you submit
- 1Enter the letter of the Form 706 schedule you are continuing.
- 2Enter the line number of the Form 706 schedule you are continuing.
- 3Provide the item number for each asset or deduction.
- 4Enter the description of each asset or deduction.
- 5Supply the CUSIP number or EIN where applicable.
- 6Enter the unit value for each listed item.
- 7Calculate and record the percentage includible if required.
- 8Add all amounts and carry forward the total to the main schedule.
How to file this form
- 1Complete Schedule W by entering the schedule letter, line number, and all asset or deduction details.
- 2Calculate totals and indicate the amount to carry forward to the main schedule.
- 3Attach the finished Schedule W to the completed Form 706.
- 4Mail the combined return to the IRS address designated for Form 706.
- 5Keep the mailing receipt and a copy of Schedule W as proof of filing.
Known limitations
- 1Does not apply for assets that fit on the original Schedule A‑O; those belong on the main schedule.
- 2Cannot be used to combine items from different main schedules on a single Schedule W.
- 3Not applicable if no continuation of a schedule is needed.
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 is the August 2025 edition (Schedule W (Form 706) dated August 2025, created 4/17/25). The source directs users to www.irs.gov/Form706 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads August 2025 on the form.
- 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
- 1Retain a copy of Schedule W and Form 706 for at least seven years.
- 2Monitor for an IRS acknowledgment or notice.
- 3If an error is discovered, file an amended Schedule W with the corrected information.
- 4Respond promptly to any IRS notice referencing Schedule W.
- 5Update your records to reflect the filed continuation schedule.
Sources
- SRCForm p.1 — Schedule W (Form 706) dated August 2025 indicates the edition date.
- SRCForm p.1 — Instruction to use a separate Schedule W for each main schedule you are continuing.
- SRCForm p.1 — Instruction not to combine assets or deductions from different schedules on one Schedule W.
- SRCForm p.1 — Directive to attach Schedule W to Form 706.
- SRCForm p.1 — Note to go to www.irs.gov/Form706 for instructions and the latest information.
- SRCForm p.2 — Table heading "Total. Add all amounts, as applicable."
- SRCForm p.1 — Field listed: Decedent’s name as it appears on Form 706.
- SRCForm p.1 — Field listed: Decedent’s social security number.
Common confusion points
Do I need a separate Schedule W for each asset?
The form requires a separate Schedule W for each main schedule, not each asset.
→ Verify the main schedule letter and use one Schedule W per schedule.
Can I list assets from two different schedules on one Schedule W?
The source explicitly forbids combining assets from different schedules on one Schedule W.
→ Ensure all items belong to the same main schedule.
What if I run out of lines on Schedule W?
The form allows using as many Schedule W as needed.
→ Add another Schedule W for the same main schedule.
Is a CUSIP number required for every item?
The column is labeled “CUSIP number or EIN,” indicating it is required only when applicable.
→ Provide CUSIP/EIN only for items that have them.
Do I need to calculate percentage includible for every item?
The column “Percentage includible (Sch. E, Part II only)” applies only to Schedule E items.
→ Calculate only when continuing Schedule E.
Where do I report the total amount?
The bottom of Schedule W has “Total. Add all amounts, as applicable.”
→ Sum amounts and carry forward to the main schedule.
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 errors.
Questions about IRS Form 706-SW
What is IRS Form 706-SW used for?
Schedule W lets you add more items when the regular Form 706 schedules run out of space. You fill in the schedule’s columns for each extra asset or deduction and then attach it to the main return.
What information does IRS Form 706-SW require?
Schedule W collects the item number, description, CUSIP or EIN, character of institution, unit value, percentage includible, alternate valuation date, alternate value, and the value at date of death or amount deductible for each continued line.
How do I complete IRS Form 706-SW?
Attach Schedule W to Form 706. Enter the letter of the Form 706 schedule you are continuing and the line number of that schedule. List each extra asset or deduction in the rows, providing the required data such as description, CUSIP/EIN, unit value, and applicable percentages. Add a total at the bottom and carry the amount forward to the main schedule.
Do I need a separate Schedule W for each asset?
The form requires a separate Schedule W for each main schedule, not each asset. Verify the main schedule letter and use one Schedule W per schedule.
Can I list assets from two different schedules on one Schedule W?
The source explicitly forbids combining assets from different schedules on one Schedule W. Ensure all items belong to the same main schedule.
What if I run out of lines on Schedule W?
The form allows using as many Schedule W as needed. Add another Schedule W for the same main schedule.
Is a CUSIP number required for every item?
The column is labeled “CUSIP number or EIN,” indicating it is required only when applicable. Provide CUSIP/EIN only for items that have them.
Do I need to calculate percentage includible for every item?
The column “Percentage includible (Sch. E, Part II only)” applies only to Schedule E items. Calculate only when continuing Schedule E.
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