Schedule O (Form 706), Charitable, Public, and Similar Gifts and Bequests, is an Internal Revenue Service (IRS) schedule that you attach to Form 706. It records each charitable, public, or similar gift or bequest, the taxes payable out of those property interests, and the net value that carries to Form 706, Part V, item 22. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The form and its instructions are published by the IRS at www.irs.gov/Form706.
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What is Schedule O (Form 706)?
Schedule O (Form 706), Charitable, Public, and Similar Gifts and Bequests, is the IRS schedule attached to Form 706 on which the filer lists gifts and bequests to charitable, public, and similar beneficiaries and works out their net value for Form 706, Part V, item 22.
The schedule has three parts of work. Lines 1a, 1b and 2 are Yes/No questions about will contests and qualified disclaimers. Line 3 is a table with four columns: (i) item number, (ii) name and address of beneficiary, (iii) character of institution, and (iv) amount. Lines 4 through 8 then total the amounts, add any totals from attached Schedule(s) W (Form 706) or additional statements, subtract the taxes payable out of the listed property interests, and give the net value.
The form is identified as OMB No. 1545-0015, carries the revision date August 2025, and prints the decedent's name as it appears on Form 706 and the decedent's social security number at the top. It is a schedule of Form 706 and is not filed on its own. Schedule W (Form 706) is the companion schedule the form names for extra space and for full details of any will contest.
A note printed on the form covers one special case: when 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, you should consider whether you must report the value of assets eligible for the marital or charitable deduction here. The IRS instructions for Form 706 explain this further.
Who needs to file Schedule O (Form 706)?
Filers of Form 706 who are claiming a deduction for charitable, public, and similar gifts and bequests complete this schedule and attach it to the return. The form asks for the decedent's name as it appears on Form 706 and the decedent's social security number, so it belongs to a specific Form 706.
Conditions printed on the form:
- If a transfer was made by will and any action has been instituted, or is planned according to the information and belief of the person or persons filing the return, to contest or have interpreted provisions affecting the charitable deductions claimed, you must attach Schedule W (Form 706) or additional statements with full details.
- If any property passed to charity as the result of a qualified disclaimer, you must attach a copy of the written disclaimer required by section 2518(b).
- If Form 706 is filed solely to elect portability of the DSUE amount and the gross estate plus adjusted taxable gifts is less than the basic exclusion amount, consider whether you are required to report the value of assets eligible for the marital or charitable deduction. If you are not required to report the value of an asset, identify the property but make no entry in the last column.
The form does not say who may sign for the estate or act as a representative; the Form 706 instructions at www.irs.gov/Form706 cover those questions.
When to file Schedule O (Form 706)
You complete Schedule O (Form 706) when you prepare Form 706, because the form says to attach it to Form 706. No separate due date is printed on the schedule, so it travels with Form 706 and is submitted whenever that return is submitted. For the filing deadline of Form 706 itself and any extension rules, check the IRS instructions at www.irs.gov/Form706.
Gather the information for line 3 first: the name and address of each beneficiary, the character of each institution, and the amount passing to it. If you answer Yes to line 1a, line 1b or line 2, prepare the Schedule W (Form 706) or additional statements, or the copy of the written disclaimer, at the same time so that they are attached with the return.
Documents you need
- Schedule(s) W (Form 706) or additional statements with full details, when you answer Yes to line 1a or 1b about a will contest or interpretation action affecting the charitable deductions claimed.
- A copy of the written disclaimer required by section 2518(b), when you answer Yes to line 2 because property passed to charity as the result of a qualified disclaimer.
- Schedule(s) W (Form 706) or additional statements, when more space is needed for the line 3 list; their total goes on line 5.
How to fill out Schedule O (Form 706)
Enter decedent's name and number
At the top, enter the decedent's name as it appears on Form 706 and the decedent's social security number.
Answer the will contest questions
On line 1a, check Yes or No for whether any action has been instituted to contest or have interpreted a will provision affecting the charitable deductions claimed. On line 1b, check Yes or No for whether any such action is planned; if either is Yes, attach Schedule W (Form 706) or additional statements with full details.
Answer the disclaimer question
On line 2, check Yes or No for whether any property passed to charity as the result of a qualified disclaimer. If Yes, attach a copy of the written disclaimer required by section 2518(b).
List each gift or bequest
On line 3, give each item a number in column (i). Enter the beneficiary's name and address in column (ii) and the character of the institution in column (iii).
Enter the amount of each gift
In column (iv) of line 3, enter the amount for each item. For an asset you are not required to report in a portability-only filing, identify the property and leave the last column blank.
Total the amounts on line 4
Add all amounts in column (iv) and enter the total on line 4. Use the continuation on page 2 if the list runs past page 1.
Add totals from attached schedules
On line 5, enter the total from Schedule(s) W (Form 706) or additional statements attached to this schedule, if any. Then add lines 4 and 5 and enter the result on line 6.
Enter taxes payable from the property
On line 7a enter federal estate tax, on line 7b other death taxes, and on line 7c federal and state GST taxes, each payable out of the property interests listed above. Add lines 7a, 7b and 7c on line 7d.
Figure the net value on line 8
Subtract line 7d from line 6 and enter the result on line 8. Carry this amount to Form 706, Part V, item 22.
Review and download the PDF
Check that the decedent's information matches Form 706 and that every attachment is ready. Download or print the completed PDF from FillingPDF and attach it to Form 706 as described under How to submit.
How to submit Schedule O (Form 706)
Schedule O (Form 706) is submitted as an attachment to Form 706. It prints no mailing address, portal or appointment rule of its own.
- With Form 706: attach the completed schedule to Form 706 and send the package by whichever method applies to Form 706.
- Supporting pages: attach Schedule(s) W (Form 706) or additional statements when more space is needed or when you answer Yes to line 1a or 1b, and attach a copy of the written disclaimer when you answer Yes to line 2.
- Where to find the details: the form directs you to www.irs.gov/Form706 for instructions and the latest information, including where to send Form 706.
Before sending, check that the decedent's name matches Form 706 and that the amount on line 8 matches Form 706, Part V, item 22. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels that apply to Form 706.
Common mistakes to avoid
- Filing Schedule O (Form 706) on its own instead of attaching it to Form 706, as the form directs.
- Answering Yes to line 1a or 1b without attaching Schedule W (Form 706) or additional statements with full details of the action.
- Answering Yes to line 2 without attaching a copy of the written disclaimer required by section 2518(b).
- Entering a value for an asset you are not required to report in a portability-only filing; the form says to identify the property and make no entry in the last column.
- Leaving out line 5 when Schedule(s) W (Form 706) or additional statements are attached to carry extra line 3 entries.
- Subtracting the wrong total on line 8; the form says to subtract line 7d from line 6, not from line 4.
- Entering the line 8 result anywhere other than Form 706, Part V, item 22.
- Using a decedent's name or social security number at the top that does not match Form 706.
Frequently asked questions
What is Schedule O (Form 706)?
Schedule O (Form 706) is the IRS schedule titled Charitable, Public, and Similar Gifts and Bequests. You attach it to Form 706 to list each charitable, public, or similar gift or bequest and to figure the net value that carries to Form 706, Part V, item 22.
Is Schedule O (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 or due date; the instructions are at www.irs.gov/Form706.
Where does the line 8 amount of Schedule O go?
Line 8 is the net value of property interests, found by subtracting line 7d from line 6. The form tells you to enter that amount on Form 706, Part V, item 22.
What do I attach if I answer Yes to line 1a or 1b?
Attach Schedule W (Form 706) or additional statements with full details. Line 1a asks whether an action has been instituted to contest or have interpreted a will provision affecting the charitable deductions; line 1b asks whether such an action is planned.
What do I attach if property passed to charity by disclaimer?
Answer Yes on line 2 and attach a copy of the written disclaimer required by section 2518(b). Line 2 asks whether any property passed to charity as the result of a qualified disclaimer.
What if I need more space for gifts on line 3?
Attach Schedule(s) W (Form 706) or additional statements, as the form directs. Enter their total on line 5, and line 6 then adds lines 4 and 5.
What do I enter if Form 706 is filed only to elect portability?
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 entry in the last column. See the Form 706 instructions.
Can I fill out Schedule O (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 submit it with Form 706 through the IRS channels.
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