706 Sch. A

Real Estate

Agency
IRS
Revision
August 2025
Fillable fields
223
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 706 Sch. A online
Page 1 of form 706 Sch. A

Schedule A (Form 706): Real Estate

Schedule A (Form 706), Real Estate, is part of Form 706, the return the executor of a decedent's estate uses to figure the estate tax, the IRS About Form 706 page says. The page says that if the total gross estate contains any real estate, this schedule is used to report assets from real estate.

The schedule has one table, line 1, for real estate the decedent owned or had contracted to purchase, with columns for the item number, a description, the alternate valuation date, the alternate value and the value at the date of death. Lines 2 to 4 add up the values and any Schedule W (Form 706) continuation sheets, and the total goes on Form 706, Part V, item 1. Notes at the top send some real estate elsewhere: real estate of a sole proprietorship to Schedule F (Form 706), real estate included under sections 2035, 2036, 2037 or 2038 to Schedule G (Form 706), and real estate included under section 2041 to Schedule H (Form 706).

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What's on Schedule A (Form 706)

Decedent information

The decedent's name as it appears on Form 706 and the decedent's Social Security number.

Notes at the top

Bullets that point some real estate to Schedules E, F, G and H (Form 706), tie a section 2032A election to Schedule T (Form 706) and allow Schedule W (Form 706) for more space, plus a note on portability-only returns.

Line 1: real estate table

Real estate the decedent owned or had contracted to purchase, with columns (i) item number, (ii) description, (iii) alternate valuation date, (iv) alternate value and (v) value at date of death.

Page 2 continuation

Page 2 continues the line 1 table with the same five columns for more parcels before the totals.

Lines 2 to 4: totals

Line 2 adds column (iv) or column (v), as applicable, line 3 holds totals from attached Schedule W (Form 706) or statements, and line 4 is the total entered on Form 706, Part V, item 1.

How to fill out Schedule A (Form 706)

  1. 1

    Number each parcel

    The instructions say to list real estate the decedent owned or had contracted to purchase and to number each parcel under column (i).

  2. 2

    Describe the property

    Describe each parcel in enough detail for the IRS to locate it for inspection and valuation: the area and any improvements, the street and number, ward, subdivision, block and lot for city property, or the township, range and landmarks for rural property.

  3. 3

    Mortgaged property

    If the estate is liable for the mortgage, the instructions say to report the full value in column (v) and the mortgage amount in column (ii). The unpaid mortgage may then be deducted on Schedule K (Form 706). If the estate is not liable, only the equity of redemption is reported.

  4. 4

    Alternate valuation columns

    Columns (iii) and (iv) are filled in only if alternate valuation was elected on Form 706, Part III, line 1. The description then also shows what was distributed, sold, exchanged or otherwise disposed of within 6 months after death, with dates.

  5. 5

    Values and appraisals

    Report values without reducing them for a homestead or other exemption or for dower, curtesy or a statutory estate. The instructions say to explain how values were determined and attach copies of any appraisals.

  6. 6

    Add the totals

    Add column (iv) or (v) on line 2, enter any Schedule W totals on line 3, and carry the line 4 total to Form 706, Part V, item 1.

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Where it goes and timing

Attach to Form 706

The schedule says "Attach to Form 706." Its total is entered on Form 706, Part V, item 1.

Form 706 due date

The Form 706 instructions say Form 706 is filed within 9 months after the date of the decedent's death, and Form 4768 is used to apply for an automatic 6-month extension of time to file.

Where Form 706 is filed

The Form 706 instructions give Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999. The About page points to Filing estate and gift tax returns for the latest address.

More space

The schedule says to attach Schedule W (Form 706) or additional statements if more space is needed.

Related forms

Who completes Schedule A (Form 706)?

  • Executors of an estate

    The About Form 706 page says the executor of a decedent's estate uses Form 706. The instructions say executor includes the executor, personal representative or administrator.

  • Estates that hold real estate

    The instructions say that if the total gross estate contains any real estate, Schedule A (Form 706) is completed and filed with the return.

  • Property the decedent contracted to buy

    The instructions say real property the decedent contracted to purchase is also listed here at its full value, not the equity, and the unpaid part of the price is deducted on Schedule K (Form 706).

  • Estates electing special-use valuation

    The schedule says a section 2032A valuation election involves completing both Schedule A (Form 706) and Schedule T (Form 706).

  • Returns filed only to elect portability

    The schedule's note covers a Form 706 filed solely to elect portability of the DSUE amount: an asset whose value is not required to be reported is identified, with no entries in the last three columns.

The schedule is completed for a decedent's estate as part of Form 706 and goes to the IRS with that return. It is not an individual income tax form.

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Questions about Form 706 Sch. A

What is Schedule A (Form 706) for?

The About Form 706 page says that if the total gross estate contains any real estate, this schedule is used to report assets from real estate.

Is a mortgage subtracted from the value?

The instructions say that if the estate is liable for the mortgage, the full value is reported and the unpaid mortgage may be deducted on Schedule K (Form 706). If it is not liable, only the equity of redemption is reported, never less than zero, and nothing is deducted on Schedule K.

Where does real estate of a sole proprietorship go?

The schedule says real estate that is part of a sole proprietorship is shown on Schedule F (Form 706).

When are the alternate valuation columns used?

The instructions say the alternate valuation date and alternate value columns are completed only if alternate valuation was elected on Form 706, Part III, line 1.

Is rent owed on the property reported?

The instructions say rent accrued to the date of death on leased property is property of the gross estate, and their Schedule A examples list rent due and rent accrued as separate entries under the parcel.

Are appraisals attached?

The instructions say to explain how the reported values were determined and attach copies of any appraisals.