Schedule M (Form 706), Bequests, etc., to Surviving Spouse, is the Internal Revenue Service (IRS) schedule on which property interests passing from a decedent to the surviving spouse are listed and totaled. It is attached to Form 706, and it separates QTIP property (line 4) from all other property passing to the spouse (line 8). 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 M (Form 706)?
Schedule M (Form 706), Bequests, etc., to Surviving Spouse, is the IRS schedule attached to Form 706 that lists the property interests passing from the decedent to the surviving spouse, with their values, and carries the net total to Part V, item 21 of Form 706.
The schedule is printed as OMB No. 1545-0015, revision August 2025, and runs two pages. It opens with questions about the spouse: whether property passed through a qualified disclaimer (line 1), whether the spouse is a U.S. citizen, with date and country of birth and citizenship details (lines 2a to 2e), and whether you elect under section 2056(b)(7)(C)(ii) not to treat certain joint and survivor annuities as qualified terminable interest property, or QTIP (line 3).
The property itself is listed in two tables. Line 4 holds QTIP property included in the gross estate for which a marital deduction is claimed. Line 8 holds all other property passing to the surviving spouse. Each table asks for an item number, a description, the CUSIP number for securities (or the EIN for a trust, partnership or closely held entity), and an amount. Lines 12 to 14 total the property, subtract death taxes and GST taxes payable out of those interests, and give the net amount.
It is a schedule of Form 706 and is not filed on its own. The IRS instructions for Form 706 explain each line.
Who needs to file Schedule M (Form 706)?
Anyone completing Form 706 who must report property interests that pass from the decedent to the surviving spouse attaches this schedule to that form. The schedule asks for the decedent's name as it appears on Form 706 and the decedent's social security number.
How the two property tables are used:
- Line 4: QTIP property included in the gross estate that passes to the surviving spouse and for which a marital deduction is claimed.
- Line 8: all other property passing to the surviving spouse that is not listed on line 4.
A special case is printed at the top of the form. If the value of the gross estate together with 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 on this schedule. If you are not required to report the value of an asset, identify the property but make no entry in the last column. The IRS instructions for Form 706 give the details.
When to file Schedule M (Form 706)
Schedule M (Form 706) is completed when Form 706 is completed, because the schedule says to attach it to Form 706. It has no due date of its own printed on it, so it travels with Form 706 whenever that form is submitted. Check the IRS instructions for Form 706 at www.irs.gov/Form706 for the deadline that applies to the return.
If you need more room for property on line 4 or line 8, attach Schedule(s) W (Form 706) or additional statements at the same time, and enter their totals on line 6 and line 10.
Documents you need
- A copy of the written disclaimer required by section 2518(b), only if you answer Yes on line 1 because property passed to the surviving spouse as a result of a qualified disclaimer.
- Schedule(s) W (Form 706) or additional statements, only if more space is needed to list property on line 4 or line 8; their totals go on line 6 and line 10.
How to fill out Schedule M (Form 706)
Enter 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.
Answer the qualified disclaimer question
On line 1, check Yes or No for whether any property passed to the surviving spouse as a result of a qualified disclaimer. If Yes, attach a copy of the written disclaimer required by section 2518(b).
Complete the surviving spouse details
On line 2a, check Yes or No for U.S. citizenship. Enter the date of birth on line 2b and the country of birth on line 2c. If the spouse is a naturalized citizen, give the date and location on line 2d; if not a U.S. citizen, enter the country of citizenship on line 2e.
Decide the QTIP annuity election
On line 3, check Yes or No for whether you elect under section 2056(b)(7)(C)(ii) not to treat joint and survivor annuities included in the gross estate as QTIP. See the instructions for Form 706 before answering.
List QTIP property on line 4
For each item, enter the item number, a description of the QTIP interest, the CUSIP number for securities (or the EIN for a trust, partnership or closely held entity), and the amount in column (iv).
Total the QTIP property
Line 5: add all amounts in column (iv). Line 6: enter the total from Schedule(s) W (Form 706) or additional statements attached. Line 7: add lines 5 and 6.
List all other property on line 8
On page 2, list property passing to the surviving spouse that is not on line 4, using the same columns: item, description, CUSIP or EIN, and amount in column (iv).
Total the other property
Line 9: add all amounts in column (iv). Line 10: enter the total from attached Schedule(s) W or statements. Line 11: add lines 9 and 10.
Figure the total on line 12
Add lines 7 and 11 and enter the result as the total amount of property interest listed on Schedule M.
Enter taxes payable from the property
Enter on line 13a federal estate taxes, on line 13b other death taxes, and on line 13c federal and state GST taxes payable out of property interests listed on Schedule M. Add them on line 13d.
Compute the net amount on line 14
Subtract line 13d from line 12 and enter the result on line 14. Carry this amount to Part V, item 21 of Form 706.
Review and download the completed PDF
Check that each line matches Form 706, the totals add correctly and any disclaimer or Schedule W pages are ready. Download or print the completed PDF from FillingPDF and attach it to Form 706.
How to submit Schedule M (Form 706)
Schedule M (Form 706) is submitted as an attachment to Form 706; the schedule prints no mailing address, portal or appointment rule of its own.
- With Form 706: attach the completed schedule to the return and send the package by the channel that applies to Form 706.
- Supporting pages: if line 1 is answered Yes, attach a copy of the written disclaimer required by section 2518(b). If more space is needed, attach Schedule(s) W (Form 706) or additional statements.
- Instructions and latest information: the form directs you to www.irs.gov/Form706.
FillingPDF lets you fill out and download the PDF; submission follows the IRS channels that apply to Form 706.
Common mistakes to avoid
- Submitting Schedule M without attaching it to Form 706; the form states it is to be attached to Form 706.
- Answering Yes on line 1 (qualified disclaimer) without attaching a copy of the written disclaimer required by section 2518(b).
- Listing QTIP property on line 8, or other property on line 4; line 4 is for QTIP interests with a marital deduction claimed, and line 8 is for all other property not listed on line 4.
- Omitting the CUSIP number for securities, or the EIN for a trust, partnership or closely held entity, in column (iii).
- Running out of rows and squeezing entries in instead of attaching Schedule(s) W (Form 706) or additional statements, then forgetting to enter their totals on line 6 or line 10.
- Forgetting to subtract line 13d from line 12 on line 14, or not carrying the line 14 amount to Part V, item 21 of Form 706.
- Entering a value for every asset on a return filed solely to elect portability of the DSUE amount without checking whether it is required; if it is not, identify the property and leave the last column blank.
- Filling in lines 2b to 2d for a spouse who is not a U.S. citizen instead of line 2e, which asks for the country of citizenship.
Frequently asked questions
What is Schedule M (Form 706)?
Schedule M (Form 706), Bequests, etc., to Surviving Spouse, is the IRS schedule attached to Form 706 that lists property passing from the decedent to the surviving spouse. It separates QTIP property from other property and gives a net amount that goes to Part V, item 21 of Form 706.
Is Schedule M (Form 706) filed on its own?
No. The form says to attach it to Form 706, so it is submitted with that return. It prints no separate address, portal or due date; the IRS instructions at www.irs.gov/Form706 cover the return it belongs to.
What is the difference between line 4 and line 8?
Line 4 lists QTIP property included in the gross estate that passes to the surviving spouse and for which a marital deduction is claimed. Line 8 lists all other property passing to the surviving spouse that is not on line 4.
Do I need to attach anything to Schedule M?
Only in two cases. If line 1 is Yes, attach a copy of the written disclaimer required by section 2518(b). If you need more space, attach Schedule(s) W (Form 706) or additional statements and enter their totals on lines 6 and 10.
What goes on line 14 of Schedule M (Form 706)?
Line 14 is the net amount of property interests listed on the schedule: subtract line 13d (federal estate, other death and GST taxes payable out of those interests) from line 12. The form tells you to enter the result on Part V, item 21 of Form 706.
What do I do if Form 706 is filed only to elect portability?
If the gross estate plus adjusted taxable gifts is less than the basic exclusion amount and the return is filed solely to elect portability of the DSUE amount, consider whether you must report values on this schedule. If a value is not required, identify the property and make no entry in the last column.
What does line 3 of Schedule M ask?
Line 3 asks whether you elect under section 2056(b)(7)(C)(ii) not to treat as QTIP any joint and survivor annuities included in the gross estate that would otherwise be QTIP under section 2056(b)(7)(C). The form refers you to the instructions.
Can I fill out Schedule M (Form 706) online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with the IRS; you attach it to Form 706 and submit through the IRS channels.
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