Updated October 18, 2026. Quick answer: Part IV collects general facts about the decedent, the surviving spouse, the beneficiaries and a list of yes or no questions that trigger schedules. Part V is the recapitulation: it totals the schedules into the gross estate and the deductions that feed Part II lines 1 and 2.
IRS estate-administration forms, read line by line: Form 706-NA Part III, Form 706-NA Part IV and Form 706-NA Part V.
Part IV: marital status and spouse
Line 3a asks for the marital status. “Check the applicable box for the marital status of the decedent at the time of death.” “If the decedent was married at the time of death, complete line 4.” For prior marriages: “If the decedent had one or more prior marriages, complete line 3b”. If a prior marriage ended in death, the instructions point to the portability section, Part VI.
“Complete line 4 whether or not there is a surviving spouse and whether or not the surviving spouse received any benefits from the estate.” “Do not include any DSUE amount transferred to the surviving spouse in the total entered on line 4c.”
Part IV: beneficiaries on lines 5a to 5c
“Enter individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate.” “Do not include charitable beneficiaries shown in Schedule O (Form 706).” Charitable gifts are covered on the Schedule O page. For the name column: “Enter the name of each individual, trust, or estate that received (or will receive) benefits of $5,000 or more from the estate”. For small amounts: “All distributions of less than $5,000 to specific beneficiaries may be included with distributions to unascertainable beneficiaries on line 5c.”
Part IV: the yes or no questions
The form says “If you answer “Yes” to any of the questions, you must attach additional information as described.” Examples: line 6, “A protective claim for refund may be filed when there is an unresolved claim or expense that will not be deductible under section 2053 before the expiration of the period of limitation under section 6511(a).” Line 9: “If you answered “Yes” to either line 9a or 9b, for each policy you must complete and attach Schedule D (Form 706), Form 712, and an explanation”. Line 11: “If you answered “Yes” on line 11a, you must include full details for partnerships (including family limited partnerships), unincorporated businesses, and limited liability companies (LLCs) on Schedule F (Form 706)”, covered on the Schedule F page.
Line 13: “If you answered “Yes” on either line 13a or line 13b, attach a copy of the trust instrument for each trust.” Line 15: “Check “Yes” on line 15 if the decedent at the time of death had an interest in or signature or other authority over a financial account in a foreign country”.
Part V: the recapitulation
The form states the destination for the totals. The gross estate total caption ends “Subtract item 12 from item 11. Enter here and on Part II, line 1”, and the deductions total ends “Add items 18 through 23. Enter here and on Part II, line 2”.
For the first nine items: “You must make an entry in each of items 1 through 9.” “If the gross estate does not contain any assets of the type specified by a given item, enter zero for that item.” “Entering zero for any of items 1 through 9 is a statement by the executor, made under penalties of perjury, that the gross estate does not contain any includible assets covered by that item.” Schedule A is covered on the Schedule A page.
On the alternate value column: “Do not enter any amounts in the “Alternate value” column unless you elected alternate valuation on Part III, line 1.” On the attachments: “Answer its questions even if you report no assets on it.” For the exclusion: “Complete and attach Schedule U (Form 706) (along with any required attachments) to claim the exclusion on this line.” For the deductions: “Attach the appropriate schedules for the deductions claimed.” Schedules M and O are on the Schedule M and Schedule O pages.
Item 10 is a special rule for portability-only filings. “the estate is not required to report the value of certain property eligible for the marital or charitable deduction”. The rule has limits, and the instructions point to the item 10 and item 23 text for them.
Where the numbers come from
Part IV answers come from the estate’s records of marriages, beneficiaries, insurance, business interests, trusts and foreign accounts. Part V totals come from the schedules, each of which has its own page in this series, such as Schedule A.
Where it goes next
Part V feeds Part II lines 1 to 8: line 1 takes the item 13 total and line 2 takes the item 24 total. Part IV questions decide which schedules are attached with the return explained on the Form 706 page.
Edition and line numbers
This page reads the Form 706 revision dated August 2025 and the Instructions for Form 706 revision dated July 2026. Those are the current files irs.gov served on 2026-10-18, byte-identical to the archived copies. The instructions state “For decedents dying after December 31, 2025.” The form itself says “To be filed for decedents dying after December 31, 2024.” Check the revision date printed on your Form 706 and the instruction edition for the year of death, and use the line numbers on that revision, because a different revision can number or word its lines differently.
Common mistakes
- Leaving an item blank in Part V. The instructions say “You must make an entry in each of items 1 through 9.”
- Putting an amount in the alternate value column without the election. The instructions say “Do not enter any amounts in the “Alternate value” column unless you elected alternate valuation on Part III, line 1.”
- Listing charitable beneficiaries on line 5a. The instructions say “Do not include charitable beneficiaries shown in Schedule O (Form 706).”
Related: Form 706, estate planning checklist, charitable bequests, and estate planning glossary.
Sources
- Instructions for Form 706 (Rev. July 2026): https://www.irs.gov/pub/irs-pdf/i706.pdf
- Form 706 (Rev. August 2025), United States Estate (and Generation-Skipping Transfer) Tax Return: https://www.irs.gov/pub/irs-pdf/f706.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.