706 Sch. J

Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims

Agency
IRS
Revision
July 2026
Fillable fields
134
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 706 Sch. J online
Page 1 of form 706 Sch. J

Schedule J (Form 706): Funeral and Administration Expenses for Property Subject to Claims

Schedule J (Form 706) itemizes funeral expenses and expenses incurred in administering property subject to claims for a decedent's estate tax return. The About Form 706 page says to use this schedule to itemize funeral and property expenses during administration that are subject to claims. It is attached to Form 706, the return the executor of a decedent's estate uses to figure the estate tax.

The Instructions for Form 706 say to complete and file Schedule J if the estate claims a deduction on Form 706, Part V, item 14, and line 12 of the schedule carries the total there. The July 2026 schedule asks about expected reimbursements, lists funeral expenses with an expense amount and a deductible amount, and lists executor commissions, attorney fees, accountant fees and miscellaneous administration expenses.

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What's on Schedule J (Form 706)

Decedent information and notes

The decedent's name as it appears on Form 706 and Social Security number, followed by notes on Schedule PC, Schedule W and the Form 1041 waiver for commissions and fees.

Line 1: reimbursement question

A yes or no question on any actual or potential reimbursement to the estate for an expense claimed on the schedule. A yes calls for an attached statement describing those expenses.

Lines 2 to 5: funeral expenses

A table with item number, description, expense amount and deductible amount, then the column (iv) total, any Schedule W total, and total funeral expenses on line 5.

Lines 6 and 7: administration expenses

Line 6a executor commissions, 6b attorney fees and 6c accountant fees, each marked as "estimated," "agreed upon" or "paid," totaled on line 7.

Lines 8 to 10: miscellaneous expenses

A table with item number, description and expense amount, the column (iii) total on line 9 and any Schedule W total on line 10.

Lines 11 and 12: totals

Line 11 adds lines 7, 9 and 10 for total administration expenses. Line 12 adds lines 5 and 11 and goes to Form 706, Part V, item 14.

How to fill out Schedule J (Form 706)

  1. 1

    Answer line 1

    Check yes or no. If yes, the schedule says to attach a statement describing the expenses subject to potential reimbursement.

  2. 2

    List funeral expenses

    The instructions say to list each funeral expense in column (iii), deduct amounts that were reimbursed, such as death benefits payable by the SSA or the Veterans Administration, and list the deductible amount in column (iv).

  3. 3

    Line 6a: executor commissions

    Enter commissions paid or expected to be paid. The instructions say not to deduct commissions if none will be collected, and that a bequest made instead of commissions is not deductible.

  4. 4

    Line 6b: attorney fees

    Enter fees paid or reasonably expected to be paid. The instructions say attorney fees incidental to litigation incurred by the beneficiaries are not deducted.

  5. 5

    Line 8: miscellaneous expenses

    The instructions name appraiser's fees, certain court costs, and costs of storing or maintaining assets of the estate, and limit selling expenses to sales needed to pay debts, expenses or taxes, preserve the estate or carry out distribution.

  6. 6

    Add the totals

    Total lines 3, 7 and 9, bring in any Schedule W totals on lines 4 and 10, add lines 5 and 11 on line 12, and enter it on Form 706, Part V, item 14.

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Where it goes and timing

Attach to Form 706

The schedule says "Attach to Form 706." Line 12 is entered on Form 706, Part V, item 14.

Form 706 due date

The Form 706 instructions say Form 706 is filed within 9 months after the date of the decedent's death, and Form 4768 is used to apply for an automatic 6-month extension of time to file.

Where Form 706 is filed

The Form 706 instructions give Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999. The About page points to Filing estate and gift tax returns for the latest address.

Estate return or Form 1041

The instructions say administration expenses deducted on the estate tax return cannot also be deducted on a Form 1041 filed for the estate. The schedule notes they are allowable on Form 1041 if a waiver is filed to forgo the deduction on Form 706.

Unpaid commissions and fees

If commissions or fees claimed are unpaid at the final examination, the instructions say the amount is supported by an affidavit or statement signed under penalties of perjury that it has been agreed upon and will be paid.

More space

The schedule says to attach Schedule(s) W (Form 706) or additional statements if more space is needed, with their totals on lines 4 and 10.

Related forms

Who completes Schedule J (Form 706)?

  • Executors of an estate

    The About Form 706 page says the executor of a decedent's estate uses Form 706. The instructions say executor includes the executor, personal representative or administrator.

  • Estates claiming item 14

    The instructions say to complete and file Schedule J if a deduction is claimed on Form 706, Part V, item 14.

  • Estates with funeral expenses

    Funeral expenses are itemized on line 2. The instructions say funeral expenses are only deductible on the estate tax return.

  • Estates paying executors and attorneys

    Lines 6a and 6b hold executor commissions and attorney fees paid or expected to be paid. The instructions note executors' commissions are taxable income to the executors.

  • Not for property not subject to claims

    The schedule says not to list expenses of administering property not subject to claims here. The instructions say those go on Schedule L (Form 706).

The schedule is completed for a decedent's estate as part of Form 706 and goes to the IRS with that return. It is not an individual income tax form.

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Questions about Form 706 Sch. J

What is Schedule J (Form 706) for?

The About Form 706 page says it is used to itemize funeral and property expenses during administration that are subject to claims.

How is Schedule J different from Schedule L?

Schedule J covers expenses of administering property subject to claims. The instructions say expenses of administering property not subject to claims go on Schedule L (Form 706).

Can funeral expenses be deducted on Form 1041?

The instructions say funeral expenses are only deductible on the estate tax return.

What if part of a funeral expense was reimbursed?

The instructions say to deduct reimbursed amounts, such as death benefits payable by the SSA or the Veterans Administration, and enter the deductible amount in column (iv). Line 1 asks about any actual or potential reimbursement.

Are executor commissions taxable to the executor?

The instructions say executors' commissions are taxable income to the executors and are included as income on their individual income tax return.

How is an expense that is not yet deductible reported?

The schedule says to use Schedule PC (Form 706) for a protective claim for refund and to report the expense on Schedule J without a value in the last column.

Where does the Schedule J total go?

Line 12 is entered on Form 706, Part V, item 14.