Sch I Annuities

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

Version A, Cycle 6

Annuities
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

• Generally, no exclusion is allowed for the estates of decedents dying after December 31, 1984. See instructions.
• 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.
1 Are you excluding from the decedent’s gross estate the value of a lump-sum distribution described in section 2039(f)(2) (as in
effect before its repeal by the Deficit Reduction Act of 1984)? If “Yes,” you must attach Schedule W (Form 706) or additional
statements with the information required by the instructions . . . . . . . . . . . . . . . . . . . .

Yes No

(i)
Item
number

(ii)
Description.
Show the entire value of the annuity before any exclusions

(iii)
Alternate valuation
date

(iv)
Includible alternate
value

(v)
Includible value at
date of death

1

(continued on next page)
For Privacy Act and Paperwork Reduction Act Notice,
see the Instructions for Form 706.

Cat. No. 94783M

Schedule I (Form 706) (8-2025) Created 3/24/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

2 Enter all annuities the decedent received. See instructions for a description of types of annuities and rules.

TREASURY/IRS AND OMB USE ONLY DRAFT

Version A, Cycle 6
Page 2

Schedule I (Form 706) (8-2025)

2 Enter all annuities the decedent received. See instructions for a description of types of annuities and rules. (continued)
(ii)
Description.
Show the entire value of the annuity before any exclusions

(iii)
Alternate valuation
date

(iv)
Includible alternate
value

(v)
Includible value at
date of death

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

(i)
Item
number

3 Add all amounts in column (iv) or column (v), as applicable . . . . . . . . . .
4 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule .
5 Totals. Add lines 3 and 4. Enter these amounts on Form 706, Part V, item 9 . . . . .

3
4
5
Schedule I (Form 706) (8-2025)