Sch E Jointly Owned Property

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

Version A, Cycle 7

Jointly Owned Property
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 you elect section 2032A valuation, you must complete Schedule E (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.

Part I

Enter each interest held by the decedent and the decedent’s spouse as the only joint tenants as described in section 2040(b)(2).

(i)
Item
number

(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

2
3
4
5

Add all amounts in column (v) or column (vi), as applicable . . . . . . . . .
Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule
Totals. Add lines 2 and 3
. . . . . . . . . . . . . . . . . . .
Amounts included in gross estate. Multiply line 4 by 50% (0.50)
. . . . . . .

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

Cat. No. 94787E

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2
3
4
5
Schedule E (Form 706) (8-2025) Created 6/10/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

1

Qualified Joint Interests (see instructions)

TREASURY/IRS AND OMB USE ONLY DRAFT

Version A, Cycle 7
Page 2

Schedule E (Form 706) (8-2025)

Part II
6a

All Other Joint Interests (see instructions)

Enter the name and address of each surviving co-tenant. If there are more than three surviving co-tenants, list the additional cotenants on an attached statement.
Name

Address (number and street, city, state, and ZIP code)

A.
B.
C.

b

(ii)
Enter
letter for
co-tenant

(iii)
Description
(including alternate valuation date, if any)

(iv)
For securities, enter the CUSIP
(v)
number; or if trust, partnership, or Percentage includible
closely held entity, enter the EIN

(vi)
Includible alternate
value

(vii)
Includible value at
date of death

1

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

(i)
Item
number

Enter all other joint interests not listed under Part I.

7 Add all amounts in column (vi) or column (vii), as applicable . . . . . . . . . .
8 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
9 Total other joint interests. Add lines 7 and 8 . . . . . . . . . . . . . . .

7
8
9

10 Total includible joint interests. Add line 9 and Part I, line 5. Enter these amounts on Form
706, Part V, item 5
. . . . . . . . . . . . . . . . . . . . . .

10
Schedule E (Form 706) (8-2025)