Sch F Other Miscellaneous Property Not Reportable Under Any Ot

TREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE F
(Form 706)
(August 2025)
Department of the Treasury
Internal Revenue Service

Other Miscellaneous Property Not Reportable Under
Any Other Schedule

Version A, Cycle 5

OMB No. 1545-0015

Attach to Form 706.
Go to www.irs.gov/Form706 for instructions and the latest information.
Decedent’s social security number

Decedent’s name as it appears on Form 706

• For jointly owned property that must be disclosed on Schedule E (Form 706), see instructions.
• If you elect section 2032A valuation, you must complete Schedule F (Form 706) and Schedule T (Form 706).
• If more space is needed, attach Schedule(s) W (Form 706) or additional statements.
Note: If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and Form 706
is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of
assets eligible for the marital or charitable deduction on this schedule. See the instructions for more information. If you are not required to
report the value of an asset, identify the property but make no entries in the last three columns.
Did the decedent own any works of art, items, or any collections whose artistic or collectible value at date of death
exceeded $3,000? If “Yes,” you must also complete line 4 and attach appraisals . . . . . . . . . . . .

2
3a
b

Has the decedent’s estate, spouse, or any other person received (or will receive) any bonus or award as a result of the
decedent’s employment or death? If “Yes,” you must also complete line 4 . . . . . . . . . . . . . . .
Did the decedent at the time of death have, or have access to, a safe deposit box? . . . . . . . . . . . .
If ‘‘Yes’’ to line 3a, enter the location of the safe deposit box.

c

If the safe deposit box was held jointly by the decedent and another, enter the name and the relationship of the joint
depositor.

d

If any of the contents of the safe deposit box are omitted from the schedules in this return, explain fully why they are
omitted.

4
(i)
Item
number

Yes No
.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

1

Enter all items that must be included in the gross estate that are not reported on any other schedule. See instructions.
(ii)
Description

(iii)
For securities, enter the CUSIP
number; or if trust, partnership, or
closely held entity, enter the EIN

(iv)
Alternate
valuation date

(v)
Alternate value

(vi)
Value at
date of death

1

(continued on next page)
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706.

Cat. No. 94786T

Schedule F (Form 706) (8-2025) Created 4/28/25

TREASURY/IRS AND OMB USE ONLY DRAFT

Page 2

Schedule F (Form 706) (8-2025)

4

Enter all items that must be included in the gross estate that are not reported on any other schedule. See instructions. (continued)
(ii)
Description

(iii)
For securities, enter the CUSIP
number; or if trust, partnership, or
closely held entity, enter the EIN

(iv)
Alternate
valuation date

(v)
Alternate value

(vi)
Value at
date of death

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

(i)
Item
number

Version A, Cycle 5

5 Add all amounts in column (v) or column (vi), as applicable . . . . . . . . . .
6 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
7 Total. Add lines 5 and 6. Enter these amounts on Form 706, Part V, item 6 . . . . .

5
6
7
Schedule F (Form 706) (8-2025)