Sch M Bequests, etc., to Surviving Spouse

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

Version A, Cycle 7

Bequests, etc., to Surviving Spouse
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

• 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 entry in the last column.
Yes No

2a
b
c
d
e

Did any property pass 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) . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the surviving spouse a U.S. citizen? . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the surviving spouse’s date of birth:
Enter the country in which the surviving spouse was born:
If the surviving spouse is a naturalized citizen, enter the date and location when the surviving spouse acquired citizenship.
Date:
Location:
If the surviving spouse is not a U.S. citizen, enter the country of which the surviving spouse is a citizen:

3

Election out of QTIP treatment of annuities. Do you elect under section 2056(b)(7)(C)(ii) not to treat as qualified
terminable interest property (QTIP) any joint and survivor annuities that are included in the gross estate and would
otherwise be treated as QTIP under section 2056(b)(7)(C)? See instructions . . . . . . . . . . . . . .

4

Enter QTIP property interest included in the gross estate that passes from the decedent to the surviving spouse and for which a
marital deduction is claimed.

(i)
Item
number

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

(ii)
Description of QTIP interests passing to surviving spouse
(QTIP property)

(iv)
Amount

1

5
6
7

Add all amounts in column (iv)
. . . . . . . . . . . . . . . . . . .
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
Total QTIP property. Add lines 5 and 6 . . . . . . . . . . . . . . . . .

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706.

Cat. No. 94769I

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Schedule M (Form 706) (8-2025) Created 4/17/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

1

TREASURY/IRS AND OMB USE ONLY DRAFT

Version A, Cycle 7
Page 2

Schedule M (Form 706) (8-2025)

8
(i)
Item
number

Enter all other property passing to the surviving spouse not listed on line 4.
(ii)
Description of non-QTIP interests passing to surviving spouse
(non-QTIP property)

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

(iv)
Amount

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

1

9
10
11
12
13a
b
c
d

Add all amounts in column (iv)
. . . . . . . . . . . . . . . . . . .
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
Total of all other property not listed on line 4. Add lines 9 and 10 . . . . . . . . .
Total amount of property interest listed on Schedule M. Add lines 7 and 11 . . . .
Federal estate taxes payable out of property interests listed on Schedule M . .
13a
Other death taxes payable out of property interests listed on Schedule M . . .
13b
Federal and state GST taxes payable out of property interests listed on Schedule M .
13c
Add lines 13a, 13b, and 13c . . . . . . . . . . . . . . . . . . . .

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9
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12

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13d

14

Net amount of property interests listed on Schedule M. Subtract line 13d from line 12. Enter the amount
on Part V, item 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14

Schedule M (Form 706) (8-2025)