706 Sch. F

Other Miscellaneous Property Not Reportable Under Any Other Schedule

Agency
IRS
Revision
August 2025
Fillable fields
227
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 706 Sch. F online
Page 1 of form 706 Sch. F

Schedule F (Form 706): Other Miscellaneous Property Not Reportable Elsewhere

Schedule F (Form 706) is titled Other Miscellaneous Property Not Reportable Under Any Other Schedule. The IRS About page says to use it to include all items that must be included in the gross estate that are not reported on any other schedule. It is attached to Form 706, the United States Estate (and Generation-Skipping Transfer) Tax Return, which the executor of a decedent's estate uses to figure the estate tax.

The Form 706 instructions say Schedule F is completed and filed with the return, and that its questions are answered even if no assets are reported on it. Lines 1 to 3 ask about works of art and collectibles, bonuses or awards tied to the decedent's employment or death, and safe deposit boxes. Line 4 lists the property itself, and the total goes to Form 706, Part V, item 6.

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What's on Schedule F (Form 706)

Header

Decedent's name as it appears on Form 706 and the decedent's social security number.

Line 1: works of art and collectibles

Asks whether the decedent owned any works of art, items or collections whose artistic or collectible value at date of death exceeded $3,000.

Line 2: bonus or award

Asks whether the estate, spouse or any other person received or will receive a bonus or award as a result of the decedent's employment or death.

Line 3: safe deposit box

Asks whether the decedent had or had access to a safe deposit box, then its location, any joint depositor and why any contents are omitted from the return.

Line 4: the property

Six columns: item number, description, CUSIP number or EIN, alternate valuation date, alternate value and value at date of death.

Lines 5 to 7: totals

The total of column (v) or column (vi), the total from attached Schedule(s) W or statements, and the combined total entered on Form 706, Part V, item 6.

How to fill out Schedule F (Form 706)

  1. 1

    Answer lines 1 to 3

    Check Yes or No on each question. The form says a Yes on line 1 or line 2 also means completing line 4, and a Yes on line 1 also means attaching appraisals.

  2. 2

    Collectibles over $3,000

    The instructions say that if any item or collection of similar items is valued at more than $3,000, attach an appraisal by an expert under oath and the required statement on the appraiser's qualifications.

  3. 3

    List items on line 4

    Enter gross estate items not reported on another schedule. The instructions list examples such as debts due the decedent, interests in business, digital assets, royalties, household goods, livestock, farm machinery and automobiles.

  4. 4

    Business interests

    For a partnership or unincorporated business, the instructions say to attach statements of assets and liabilities and of net earnings for the valuation date and the 5 years before it, and to include the entity's EIN.

  5. 5

    Values

    Enter the value at date of death in column (vi). Columns (iv) and (v) hold the alternate valuation date and alternate value. If more space is needed, attach Schedule W (Form 706) or additional statements.

  6. 6

    Totals

    Add column (v) or column (vi) on line 5, enter the Schedule W or statement total on line 6, and enter the line 7 total on Form 706, Part V, item 6.

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Where it goes and what to attach

Filed with Form 706

Schedule F is attached to Form 706. The instructions give the Form 706 address as Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.

Due date

The 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.

Attachments

Appraisals for collectibles over $3,000, Form 712 for each policy of insurance on the life of another, and a copy of the trust instrument for shares in trust funds.

Valuation discounts

If Form 706, Part IV, line 11b is answered Yes for a business interest, the instructions say to attach a statement with the line and item number from Schedule F and the total effective discount taken.

Jointly owned property

The form points jointly owned property to Schedule E (Form 706). The instructions say jointly owned partnership interests go on Schedule E and other partnership interests on Schedule F.

Section 2032A

The form says that if section 2032A valuation is elected, Schedule F (Form 706) and Schedule T (Form 706) are both completed.

Related forms

Who completes Schedule F (Form 706)?

  • Executors filing Form 706

    The About page says the executor of a decedent's estate uses Form 706 to figure the estate tax imposed by Chapter 11. The instructions say Schedule F is completed and filed with that return.

  • Every Form 706 return

    The instructions list Schedule F among the schedules to attach for Part V, items 1 through 9, and say to answer its questions even if no assets are reported on it.

  • Who counts as an executor

    The instructions say the term includes the executor, personal representative or administrator. If none is appointed, qualified and acting in the United States, every person in actual or constructive possession of the decedent's property is considered an executor.

  • Estates of surviving spouses

    If the decedent was a surviving spouse who received qualified terminable interest property (QTIP) from the predeceased spouse with a marital deduction election, the instructions say to list that property on Schedule F.

  • Portability-only filers

    The form notes that when Form 706 is 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 executor filing Form 706 for a decedent's estate completes Schedule F as part of the estate tax return.

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Questions about Form 706 Sch. F

Is Schedule F filed if the estate has no miscellaneous property?

The Form 706 instructions list it among the schedules to attach and say to answer its questions even if no assets are reported on it.

Are digital assets reported on Schedule F?

The instructions list digital assets for Schedule F. They define them as digital representations of value recorded on a cryptographically secured distributed ledger or similar technology, such as NFTs, cryptocurrencies and stablecoins.

Where does the Schedule F total go?

The form says to enter the line 7 total on Form 706, Part V, item 6.

When is an appraisal attached?

The instructions say to attach an appraisal by an expert under oath if any item or collection of similar items is valued at more than $3,000.

Where are partnership interests reported?

On Schedule F, the instructions say, unless the partnership interest is jointly owned. Jointly owned partnership interests are reported on Schedule E (Form 706).

What if more space is needed?

The form says to attach Schedule(s) W (Form 706) or additional statements, and enter their total on line 6.