Schedule G (Form 706), Transfers During the Decedent's Lifetime, is an Internal Revenue Service (IRS) schedule that you attach to Form 706. It lists transfers the decedent made during life that are includible under sections 2035(a), 2036, 2037 or 2038, along with their values, and picks up the gift tax figure from line 4. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS publishes the form and its instructions at www.irs.gov/Form706.
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What is Schedule G (Form 706)?
Schedule G (Form 706), Transfers During the Decedent's Lifetime, is the IRS schedule attached to Form 706 on which transfers made during the decedent's life and includible under sections 2035(a), 2036, 2037 or 2038 are listed, valued and totaled.
On line 1 each transfer gets a row with an item number, a description, an identifier where one applies (the CUSIP number for securities, or the EIN for a trust, partnership or closely held entity), an alternate valuation date, an alternate value and the value at date of death. Line 2 adds column (v) or column (vi), as applicable. Line 3 carries the total from any Schedule(s) W (Form 706) or additional statements attached for more space. Line 4 reports gift tax paid or payable by the decedent or the estate for gifts made by the decedent or the decedent's spouse within 3 years before the decedent's death (section 2035(b)). Line 5 adds lines 2, 3 and 4, and that total goes on Form 706, Part V, item 7.
The schedule is not filed on its own. It is printed as part of the Form 706 package (OMB No. 1545-0015, revision August 2025), and the IRS instructions for Form 706 explain each entry in detail.
Who needs to file Schedule G (Form 706)?
Anyone completing Form 706 for a decedent who made transfers includible under sections 2035(a), 2036, 2037 or 2038 reports them on Schedule G (Form 706). The decedent's name and Social Security number at the top must match Form 706.
Other situations the form addresses:
- Section 2032A valuation election. If you elect section 2032A valuation, you must complete both Schedule G (Form 706) and Schedule T (Form 706).
- Portability-only filings. If the gross estate plus adjusted taxable gifts is less than the basic exclusion amount and Form 706 is filed solely to elect portability of the DSUE amount, consider whether you must report the value of assets eligible for the marital or charitable deduction. If you are not required to report an asset's value, identify the property but make no entries in the last three columns. The IRS instructions for Form 706 give the details.
The form does not say who may sign for the estate; signature rules are on Form 706 and its instructions.
When to file Schedule G (Form 706)
Schedule G (Form 706) is completed when you prepare Form 706, because the form says to attach it to Form 706. It has no separate due date printed on it, so it is submitted whenever Form 706 is submitted. If you elect section 2032A valuation, complete it together with Schedule T (Form 706). Line 4 asks about gifts made within 3 years before the decedent's death, so gather those gift tax figures before you reach that line. For the deadline that applies to Form 706, see the IRS instructions at www.irs.gov/Form706.
Documents you need
- Form 706, to which Schedule G is attached; the schedule is not filed alone.
- Schedule T (Form 706): required if you elect section 2032A valuation, in addition to Schedule G.
- Schedule(s) W (Form 706) or additional statements: attach them only if you need more space than line 1 provides, and enter their total on line 3.
How to fill out Schedule G (Form 706)
Enter the decedent's name and SSN
At the top, enter the decedent's name as it appears on Form 706 and the decedent's Social Security number.
Check the section 2032A rule
If you elect section 2032A valuation, you must complete Schedule G (Form 706) and Schedule T (Form 706) both.
Review the portability note
If Form 706 is filed solely to elect portability of the DSUE amount, consider whether you must report the value of assets eligible for the marital or charitable deduction. For an asset you are not required to value, identify the property and make no entries in the last three columns.
List transfers on line 1
Enter transfers includible under sections 2035(a), 2036, 2037 or 2038. Give each one an item number in column (i) and a description in column (ii).
Add CUSIP or EIN in column (iii)
For securities, enter the CUSIP number. For a trust, partnership or closely held entity, enter the EIN.
Enter dates and values
Use column (iv) for the alternate valuation date, column (v) for the alternate value and column (vi) for the value at date of death.
Add more space if needed
If line 1 does not have enough rows, attach Schedule(s) W (Form 706) or additional statements to this schedule.
Total line 1 on line 2
Add all amounts in column (v) or column (vi), as applicable, and enter the sum on line 2.
Enter the Schedule W total on line 3
Enter the total from the Schedule(s) W (Form 706) or additional statements attached to this schedule.
Report gift tax on line 4
Enter gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or the decedent's spouse within 3 years before the decedent's death (section 2035(b)). See the instructions.
Add lines 2, 3 and 4
Enter the total on line 5, then enter it on Form 706, Part V, item 7.
Review and download the completed PDF
Check the name, SSN, values and totals, then download or print the completed PDF from FillingPDF and attach it to Form 706.
How to submit Schedule G (Form 706)
Schedule G (Form 706) is submitted as part of Form 706: it is attached to that form and travels with it. The schedule prints no mailing address, portal or appointment rule of its own, so use the filing channel and address given in the IRS instructions for Form 706 at www.irs.gov/Form706.
- Attach to Form 706. Place the completed schedule with the return. The line 5 total is entered on Form 706, Part V, item 7.
- Add continuation pages. If you need more space, attach Schedule(s) W (Form 706) or additional statements to this schedule and carry their total to line 3.
- Pair with Schedule T when required. If you elect section 2032A valuation, Schedule T (Form 706) must be completed as well.
FillingPDF lets you fill out and download the PDF; submission follows the IRS channels that apply to Form 706.
Common mistakes to avoid
- Electing section 2032A valuation and completing Schedule G without also completing Schedule T (Form 706); the form requires both.
- Entering values in the last three columns for an asset you are not required to report in a portability-only filing; the form says to identify the property and make no entries there.
- Adding more rows on separate sheets without attaching Schedule(s) W (Form 706) or additional statements and carrying their total to line 3.
- Leaving out the CUSIP number for securities, or the EIN for a trust, partnership or closely held entity, in column (iii).
- Adding both column (v) and column (vi) on line 2 instead of the column that applies to the valuation used.
- Skipping line 4 for gift tax paid or payable on gifts made by the decedent or the decedent's spouse within 3 years before death.
- Not carrying the line 5 total to Form 706, Part V, item 7.
- Entering a decedent's name or Social Security number that differs from Form 706.
Frequently asked questions
What is Schedule G (Form 706)?
Schedule G (Form 706), Transfers During the Decedent's Lifetime, is the IRS schedule attached to Form 706 that lists transfers includible under sections 2035(a), 2036, 2037 or 2038, with their values, plus gift tax paid or payable under section 2035(b).
Is Schedule G filed by itself?
No. The form says to attach it to Form 706. It has no separate address or due date printed on it, so it is submitted with Form 706 using the channel in the IRS instructions at www.irs.gov/Form706.
Where does the line 5 total of Schedule G go?
Line 5 adds lines 2, 3 and 4, and the form says to enter that total on Form 706, Part V, item 7.
Do I need Schedule T with Schedule G?
Yes, if you elect section 2032A valuation. The form states that you must then complete both Schedule G (Form 706) and Schedule T (Form 706).
What if I need more space on Schedule G?
Attach Schedule(s) W (Form 706) or additional statements to the schedule, then enter their total on line 3. The form lists these as the way to add space beyond the rows on line 1.
What do I enter for assets in a portability-only Form 706?
If Form 706 is filed solely to elect portability and you are not required to report an asset's value, identify the property but make no entries in the last three columns. Check the Form 706 instructions to decide whether reporting is required.
Can I fill out Schedule G (Form 706) online?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file anything with the IRS; the schedule is submitted with Form 706 through IRS channels.
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