Form Sch J Sch J Funeral Expenses and Expenses Incurred in Administering

Form 706 (Rev. 8-2013)

Decedent’s social security number

Estate of:

SCHEDULE J—Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
a

Use Schedule PC to make a protective claim for refund due to an expense not currently deductible.
For such a claim, report the expense on Schedule J but without a value in the last column.

Note. Do not list expenses of administering property not subject to claims on this schedule. To report those expenses, see
instructions.
If executors’ commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes, they are not
allowable as a deduction in computing the taxable income of the estate for federal income tax purposes. They are allowable as an
income tax deduction on Form 1041, U.S. Income Tax Return for Estates and Trusts, if a waiver is filed to forgo the deduction on
Form 706 (see Instructions for Form 1041).
Yes No
Are you aware of any actual or potential reimbursement to the estate for any expense claimed as a deduction on this
schedule? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If “Yes,” attach a statement describing the expense(s) subject to potential reimbursement. (see instructions)
Item
number

Description

Expense amount

Total amount

A. Funeral expenses:
1

Total funeral expenses

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B. Administration expenses:
1 Executors’ commissions—amount estimated/agreed upon/paid. (Strike out the words that do not
apply.)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Attorney fees—amount estimated/agreed upon/paid. (Strike out the words that do not apply.) . .
3 Accountant fees—amount estimated/agreed upon/paid. (Strike out the words that do not apply.) .

a

.
.
.

Expense amount

4 Miscellaneous expenses:

Total miscellaneous expenses from continuation schedules (or additional statements)
attached to this schedule . . . . . . . . . . . . . . . . . . . . .
Total miscellaneous expenses . . . . . . . . . . . . . . . . . . . . . . . . a
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 14.) . . . . . . . . . . . . . a
(If more space is needed, attach the continuation schedule from the end of this package or additional statements of the same size.)

Schedule J—Page 17