706 Sch. M

Bequests, etc., to Surviving Spouse

Agency
IRS
Revision
August 2025
Fillable fields
157
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 706 Sch. M online
Page 1 of form 706 Sch. M

Schedule M (Form 706): Bequests, etc., to Surviving Spouse

Schedule M (Form 706) is used to claim marital deductions for certain property interests that pass from the decedent to the surviving spouse, the IRS About Form 706 page says. It is attached to Form 706, the estate tax return the executor of a decedent's estate uses to figure the estate tax. The Instructions for Form 706 say to complete Schedule M and file it with the return if the estate claims a deduction on Form 706, Part V, item 21.

The schedule asks about qualified disclaimers and the surviving spouse's citizenship, offers an election out of QTIP treatment for certain joint and survivor annuities, and lists property in two tables: qualified terminable interest property (QTIP) on line 4 and all other property passing to the surviving spouse on line 8. Lines 13a to 13d subtract taxes payable out of those interests, and line 14 carries the net amount to Part V, item 21.

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What's on Schedule M (Form 706)

Decedent information

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

Lines 1 and 2: disclaimer and citizenship

A yes or no question on property passing by qualified disclaimer, then the surviving spouse's citizenship, date and country of birth, and naturalization date and location.

Line 3: election out of QTIP for annuities

A yes or no question on electing under section 2056(b)(7)(C)(ii) not to treat certain joint and survivor annuities as QTIP.

Lines 4 to 7: QTIP property

A table with item number, description of QTIP interests, CUSIP number or EIN, and amount, then the column total, the Schedule W total and the total QTIP property.

Lines 8 to 12: other property

The same table for non-QTIP property passing to the surviving spouse, its totals, and line 12 adding lines 7 and 11.

Lines 13a to 14: taxes and net amount

Federal estate taxes, other death taxes and federal and state GST taxes payable out of the listed interests, then the net amount entered on Part V, item 21.

How to fill out Schedule M (Form 706)

  1. 1

    Line 1

    The instructions say to check Yes if property passes to the surviving spouse as the result of a qualified disclaimer, and attach a copy of the written disclaimer required by section 2518(b).

  2. 2

    Lines 2a to 2e

    Answer whether the surviving spouse is a U.S. citizen and enter the date and country of birth. Lines 2d and 2e cover a naturalized citizen and a spouse who is not a U.S. citizen.

  3. 3

    Line 3

    The instructions say the executor can elect out of QTIP treatment for certain joint and survivor annuities by checking Yes, that the election is irrevocable, and that an annuity elected out cannot then be deducted here.

  4. 4

    Line 4

    Number each item in column (i) and describe it in column (ii), including the will clause or law under which it passed and the schedule, line and item number of the asset. The instructions say listing QTIP here with its value makes the QTIP election.

  5. 5

    Line 8

    List all other property passing to the surviving spouse. The instructions' example lists half of a jointly held house from Schedule E, life insurance proceeds from Schedule D and a cash bequest under the will.

  6. 6

    Lines 13a to 14

    Enter the taxes paid out of the listed interests. The instructions say to identify any state or other death or GST taxes on lines 13b or 13c and attach the computation. Subtract line 13d from line 12 for line 14.

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Where it goes, timing and attachments

Attach to Form 706

The schedule says "Attach to Form 706." The amount on line 14 is entered on Form 706, Part V, item 21.

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.

Will and court orders

For interests passing by will, the instructions say to attach a certified copy of the order admitting the will to probate, and any decree interpreting the will or order of distribution.

QDOT details

For a QDOT election, the instructions ask for an attachment with the name and address of every trustee, a description of each transfer that is the source of the trust property, and the trust's EIN.

More space

The schedule says that if more space is needed, attach Schedule(s) W (Form 706) or additional statements. Their totals go on lines 6 and 10.

Related forms

Who completes Schedule M (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 claiming item 21

    The instructions say to complete Schedule M and file it with the return if a deduction is claimed on Form 706, Part V, item 21.

  • Property included in the gross estate

    The instructions say the deduction may be claimed only for property interests included in the decedent's gross estate, reported on Schedules A through I of Form 706.

  • Surviving spouse who is not a U.S. citizen

    The instructions say the marital deduction is generally not allowed in that case, but is allowed for property passing to the spouse in a qualified domestic trust (QDOT), with the executor electing QDOT status on the return.

  • Estates filing only to elect portability

    The schedule notes that some of these estates may not have to report values here. In that case it says to identify the property but make no entry in the last column.

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. M

What is Schedule M (Form 706) for?

The About Form 706 page says it is used to claim marital deductions for certain property interests that pass from the decedent to the surviving spouse.

How is the QTIP election made?

The instructions say the QTIP election is made by listing the QTIP on line 4 of Schedule M and inserting its value, and that the election is irrevocable.

What if the surviving spouse is not a U.S. citizen?

The instructions say the marital deduction is generally not allowed, except for property passing to the spouse in a QDOT or transferred or irrevocably assigned to a QDOT before the return is filed.

What is not listed on Schedule M?

The instructions list property that does not pass to the surviving spouse, property not in the gross estate, nondeductible terminable interests unless a QTIP election is made, and interests the spouse disclaimed.

Are values entered before or after estate tax?

The instructions say to enter each value before taking into account the federal estate tax or any other death tax. Those taxes are subtracted on lines 13a to 13d.

What if the estate files only to elect portability?

The schedule says some of these estates may not have to report asset values here. If an asset's value is not reported, it says to identify the property but make no entry in the last column.