706 Sch. W

Continuation Schedule for Form 706 Schedules

Agency
IRS
Revision
August 2025
Fillable fields
303
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 706 Sch. W online
Page 1 of form 706 Sch. W

Schedule W (Form 706): Continuation Schedule for Form 706 Schedules

Schedule W (Form 706) is the Continuation Schedule for Form 706 Schedules. The IRS About page for Form 706 says to use this schedule as needed to list additional assets or deductions. Form 706 is the return the executor of a decedent's estate uses to figure the estate tax and the generation-skipping transfer (GST) tax on direct skips.

The Instructions for Form 706 say Schedule W provides a uniform format for listing additional assets from Schedules A through I and additional deductions from Schedules J, K, L, M and O. The schedule itself says to use it with Form 706 Schedules A, B, C, D, E, F, G, H, I, J, K, L, M and O, and to attach it to Form 706. The instructions note that the Continuation Schedule for Form 706 was renamed Schedule W (Form 706) and works the same way.

Each row has an item number, a description, a CUSIP number or EIN, a unit value, alternate valuation columns and the value at date of death or amount deductible. The PDF can be filled out free in the browser on this page and downloaded without an account.

What's on Schedule W (Form 706)

Header

The decedent's name as it appears on Form 706 and the decedent's social security number.

Schedule letter and line

Spaces to enter the letter and the line number of the Form 706 schedule being continued.

Item and description columns

Item number, description, and CUSIP number or EIN. The instructions say the CUSIP number is a 9-digit number assigned to stocks and bonds traded on major exchanges and many unlisted securities.

Schedule-specific columns

Character of institution (Sch. O only) or expense amount, unit value, and percentage includible (Sch. E, Part II only).

Value columns

Alternate valuation date, alternate value, and value at date of death or amount deductible.

Total

Page 2 continues the table and ends with a total line: add all amounts, as applicable, and carry forward to the main schedule.

How to fill out Schedule W (Form 706)

  1. 1

    Header

    Enter the decedent's name exactly as it appears on Form 706 and the decedent's social security number.

  2. 2

    Name the schedule

    Enter the letter and line number of the Form 706 schedule being continued in the space above the table. The schedule says to use a separate Schedule W for each main schedule being continued.

  3. 3

    Keep schedules apart

    The schedule says not to combine assets or deductions from different schedules on one Schedule W (Form 706), and to use as many as needed to list all of them.

  4. 4

    List each item

    Number each item and fill in the columns that apply to that schedule. The instructions say not to complete the alternate valuation columns of any schedule unless alternate valuation was elected on Part III, line 1 of Form 706.

  5. 5

    Carry the total

    Add all amounts, as applicable, and carry forward the total from Schedule W to the appropriate line on the main schedule of Form 706, the instructions say.

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How it is filed

Attach to Form 706

The schedule says "Attach to Form 706." It is not filed on its own. The instructions say to attach it, or additional sheets, to the schedule that has run out of space.

Form 706 due date

The 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 goes

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

Schedule totals

The instructions say to figure the total on each schedule for all items, including Schedule W, enter it on that schedule's line, and not carry totals forward from one schedule to the next.

Who fills out Schedule W (Form 706)?

  • Executors of an estate

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

  • Estates with long asset lists

    The instructions say to use it when there are more assets than room on one of the main schedules, Schedules A through I, such as real estate, stocks and bonds or jointly owned property.

  • Estates with many deductions

    It also continues the deduction schedules J, K, L, M and O, which cover expenses, debts, losses, bequests to a surviving spouse and charitable gifts.

  • Not for every schedule

    The schedule names only Schedules A through M and O. Other Form 706 schedules, such as P, Q, R or U, are not listed on it.

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. W

What is Schedule W (Form 706) used for?

The About page says to use it as needed to list additional assets or deductions when a main Form 706 schedule does not have enough room.

Which schedules can Schedule W continue?

The schedule says to use it with Form 706 Schedules A, B, C, D, E, F, G, H, I, J, K, L, M and O.

Can one Schedule W hold items from two schedules?

No. The schedule says to use a separate Schedule W (Form 706) for each main schedule being continued and not to combine assets or deductions from different schedules.

Is Schedule W the old Continuation Schedule?

Yes. The instructions say the Continuation Schedule for Form 706 was renamed Schedule W (Form 706), and its functionality is the same.

Where does the Schedule W total go?

The instructions say to carry the total forward to the appropriate line on the main schedule of Form 706 being continued.