706 Sch. O

Charitable, Public, and Similar Gifts and Bequests

Agency
IRS
Revision
August 2025
Fillable fields
168
Pages
2
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 706 Sch. O

Schedule O (Form 706): Charitable, Public, and Similar Gifts and Bequests

Schedule O (Form 706) is used to claim a deduction for charitable, public, and similar gifts and bequests, the IRS About Form 706 page says. It is attached to Form 706, the estate tax return the executor of a decedent's estate uses to figure the estate tax. The Instructions for Form 706 say to complete Schedule O and file it with the return if the estate claims a deduction on Form 706, Part V, item 22.

The schedule asks whether any action contests or interprets the will's charitable provisions and whether property passed to charity through a qualified disclaimer. Line 3 lists each beneficiary's name and address, the character of the institution and the amount. Lines 7a to 7d subtract taxes payable out of those interests, and line 8 carries the net value to Part V, item 22.

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What's on Schedule O (Form 706)

Decedent information

The decedent's name as it appears on Form 706 and the decedent's Social Security number.

Lines 1a and 1b: will contests

Yes or no questions on whether any action has been instituted, or is planned, to contest or interpret the will's provisions affecting the charitable deductions.

Line 2: qualified disclaimer

A yes or no question on whether any property passed to charity as the result of a qualified disclaimer.

Line 3: gifts and bequests

A table continued on page 2 with item number, name and address of beneficiary, character of institution, and amount.

Lines 4 to 8: totals and net value

The column total, the Schedule W total, federal estate, other death and GST taxes payable out of the interests, and the net value entered on Part V, item 22.

How to fill out Schedule O (Form 706)

  1. 1

    Lines 1a and 1b

    If the transfer was made by will, answer whether any action to contest or interpret its charitable provisions has been instituted or is planned. The schedule says a Yes calls for Schedule W or additional statements with full details.

  2. 2

    Line 2

    The instructions say to check Yes if property passes to a charitable beneficiary as the result of a qualified disclaimer, and attach a copy of the written disclaimer required by section 2518(b).

  3. 3

    Line 3

    Enter each gift or bequest with the beneficiary's name and address, the character of the institution and the amount. The instructions say the valuation dates used for the gross estate also apply here.

  4. 4

    Residue computation

    If the value of all or part of the residue passes to charity under the will, the instructions ask for an attached computation of that value, including any reduction for taxes, plus statements on legacies and life tenants.

  5. 5

    Lines 7a to 7d

    Enter federal estate tax, other death taxes and GST taxes payable out of the listed interests. The instructions say the deduction is limited to the amount actually available for charitable uses.

  6. 6

    Line 8

    Subtract line 7d from line 6 and enter the result on Form 706, Part V, item 22.

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Where it goes, timing and attachments

Attach to Form 706

The schedule says "Attach to Form 706." The amount on line 8 is entered on Form 706, Part V, item 22.

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.

Will or other instrument

For a transfer by will, the instructions say to attach a certified copy of the order admitting the will to probate and a copy of the will. For another written instrument, attach a copy.

Installment payments

The instructions say that if installment payments of estate tax were elected and the interest is payable out of property transferred to charity, the deduction is reduced by an estimate of that interest.

More space

The schedule says that if more space is needed, attach Schedule(s) W (Form 706) or additional statements. Their total goes on line 5.

Related forms

Who completes Schedule O (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 22

    The instructions say to complete Schedule O and file it with the return if a deduction is claimed on Form 706, Part V, item 22.

  • Transfers to listed recipients

    The instructions describe the section 2055 deduction for property transferred to the United States, a state or political subdivision, and certain religious, charitable, scientific, literary, educational and veterans organizations.

  • Split-interest trusts and pooled funds

    For split-interest trusts or pooled income funds, the instructions say only the figure passing to the charity goes in column (iv), not the entire amount passing to the trust or fund.

  • Estates filing only to elect portability

    The schedule notes that some of these estates may not have to report values here. In that case it says to identify the property but make no entry in the last column.

The schedule is completed for a decedent's estate as part of Form 706 and goes to the IRS with that return. Charities named on it do not file it.

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Questions about Form 706 Sch. O

What is Schedule O (Form 706) for?

The About Form 706 page says it is used to claim a deduction for charitable, public, and similar gifts and bequests.

Does a charity file Schedule O?

No. It is part of Form 706, which the About page says the executor of a decedent's estate uses. The charity is listed on line 3 as a beneficiary.

Is the full bequest deductible if taxes are paid from it?

The instructions say the deduction is limited to the amount actually available for charitable uses, so a bequest is reduced by estate, GST or other death taxes payable out of it.

Can a disclaimer create a charitable deduction?

The instructions say the deduction is allowed for amounts transferred to charitable organizations as a result of a qualified disclaimer that meets section 2518. Line 2 asks about it.

What about a conservation easement?

The instructions say a charitable contribution deduction may also be claimed for a qualifying conservation easement granted after the decedent's death under section 2031(c)(9).

What if the estate files only to elect portability?

The schedule says some of these estates may not have to report asset values here. If an asset's value is not reported, it says to identify the property but make no entry in the last column.