Sch J Funeral Expenses and Expenses Incurred in Administering

TREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE J
(Form 706)

Version A, Cycle 8

Funeral Expenses and Expenses Incurred in Administering
Property Subject to Claims

(August 2025)

OMB No. 1545-0015

Attach to Form 706.
Go to www.irs.gov/Form706 for instructions and the latest information.

Department of the Treasury
Internal Revenue Service

Decedent’s social security number

Decedent’s name as it appears on Form 706

• Use Schedule PC (Form 706) to make a protective claim for refund due to an expense not currently deductible. For such a claim, report
the expense on Schedule J (Form 706) but without a value in the last column.
• Do not list expenses of administering property not subject to claims on this schedule. To report those expenses, see instructions.
• If more space is needed, attach Schedule(s) W (Form 706) or additional statements.

1

Are you aware of any actual or potential reimbursement to the estate for any expense claimed as a deduction on this
schedule? If “Yes,” attach a statement describing the expense(s) subject to potential reimbursement. See instructions .

2

Enter funeral expenses. See instructions.

(i)
Item
number

(ii)
Description

(iii)
Expense amount

Yes No

(iv)
Total amount

1

3
4
5

Add all amounts in column (iv)
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Total funeral expenses from Schedule(s) W (Form 706) (or additional statements) attached to this schedule
Total funeral expenses. Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . .

6

Enter administration expenses. See instructions.
(i)
Description

(ii)
State whether the amount is “estimated,” “agreed upon,” or “paid”

Executor commissions

b

Attorney fees .

c

Accountant fees . . . . .
Add all amounts in column (iii)

7

a

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3
4
5

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(iii)
Total amount

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

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Cat. No. 94782B

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7

Schedule J (Form 706) (8-2025) Created 4/18/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Note: If executors’ commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes, they are not allowable
as a deduction in computing the taxable income of the estate for federal income tax purposes. They are allowable as an income tax deduction
on Form 1041, U.S. Income Tax Return for Estates and Trusts, if a waiver is filed to forgo the deduction on Form 706. See the Instructions for
Form 1041.

TREASURY/IRS AND OMB USE ONLY DRAFT

Version A, Cycle 8
Page 2

Schedule J (Form 706) (8-2025)

8

Enter miscellaneous expenses. See instructions.

(i)
Item
number

(ii)
Description

(iii)
Expense amount

(iv)
Total amount

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

1

9
10
11
12

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9

Total miscellaneous expenses from Schedule(s) W (Form 706) (or additional statements) attached to this
schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total administration expenses. Add lines 7, 9, and 10 . . . . . . . . . . . . . . . .
Total. Add lines 5 and 11. Enter the amount on Form 706, Part V, item 14 . . . . . . . . . .

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10
11
12

Add all amounts in column (iv)

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Schedule J (Form 706) (8-2025)