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pdfTREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE K
(Form 706)
(August 2025)
Department of the Treasury
Internal Revenue Service
Version A, Cycle 4
Debts, Mortgages, and Liens
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
• Use Schedule PC (Form 706) to make a protective claim for refund due to a claim not currently deductible. For such a claim, report the
expense on Schedule K (Form 706) but without a value in the amount column.
• If more space is needed, attach Schedule(s) W (Form 706) or additional statements.
Yes No
1 Are you aware of any actual or potential reimbursement to the estate for any debt of the decedent, mortgage, or lien
claimed as a deduction on this schedule? If “Yes,” attach Schedule W (Form 706) or additional statements describing the
items subject to potential reimbursement. See instructions . . . . . . . . . . . . . . . . . . . .
Part I
Debts of the Decedent (see instructions)
3 Enter the debts of the decedent.
(i)
Item
number
(ii)
Description
Creditor and nature of debt, and allowable death taxes
(iii)
Amount
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4 Add all amounts in column (iii)
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5 Total debts of the decedent from Schedule(s) W (Form 706) (or additional statements) attached to this
schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Total. Add lines 4 and 5. Enter the amount on Form 706, Part V, item 15 . . . . . . . . . . .
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706.
Cat. No. 94781Q
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Schedule K (Form 706) (8-2025) Created 3/18/25
DRAFT — DO NOT FILE
DRAFT — DO NOT FILE
2 Are any of the items on this schedule deductible under Reg. section 20.2053-4(b) and Reg. section 20.2053-4(c)? If “Yes,”
attach Schedule W (Form 706) or additional statements indicating the applicable provision and documenting the value of
the claim . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TREASURY/IRS AND OMB USE ONLY DRAFT
Version A, Cycle 4
Page 2
Schedule K (Form 706) (8-2025)
Part II
Mortgages and Liens (see instructions)
7 Enter the mortgages and liens on, or in respect of, any property of the decedent.
(i)
Item
number
(ii)
Description
(iii)
Amount
DRAFT — DO NOT FILE
DRAFT — DO NOT FILE
1
8 Add all amounts in column (iii)
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9 Total mortgages and liens on, or in respect of, any property of the decedent from Schedule(s) W (Form
706) (or additional statements) attached to this schedule . . . . . . . . . . . . . . . .
10 Total. Add lines 8 and 9. Enter the amount on Form 706, Part V, item 16 . . . . . . . . . . .
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Schedule K (Form 706) (8-2025)
File Type | application/pdf |
File Title | Schedule K (Form 706) (August 2025) |
Subject | Debts, Mortgages, and Liens |
Author | C:DC:TS:CAR:MP |
File Modified | 2025-03-18 |
File Created | 2025-03-18 |