Updated October 18, 2026. Quick answer: Schedule O lists gifts and bequests to qualifying charitable, public and similar recipients. It is filed when the charitable deduction in Part V item 22 is claimed. The entries come from the will, trust and beneficiary records, and the total carries to Part V.
IRS estate-administration forms, read line by line: Form 706-NA Part IV.
When Schedule O is filed
“You must complete Schedule O (Form 706) and file it with the return if you claim a deduction on Form 706, Part V, item 22.” “You can claim the charitable deduction allowed under section 2055 for the value of property in the decedent’s gross estate that was transferred by the decedent during life or by will to or for the use of any of the following.” The return is explained on the Form 706 page.
Who qualifies
The instructions list the recipients. The first two are “The United States, a state, a political subdivision of a state, or the District of Columbia for exclusively public purposes.” and “Any corporation or association organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes”. Another is “Any veterans organization incorporated by an Act of Congress or any of its departments, local chapters, or posts, for which none of the net earnings benefits any private individual.” The instructions also say “certain Indian tribal governments are treated as states”. A post-death easement is addressed too: “You may also claim a charitable contribution deduction for a qualifying conservation easement granted after the decedent’s death under the provisions of section 2031(c)(9).” See the Schedules T and U page for that schedule. For the planning side, see charitable bequests and charitable lead trusts.
Limits on the amount
“The deduction is limited to the amount actually available for charitable uses.” The instructions explain that if death taxes are payable out of a gift, “the amount you may deduct is the amount of the bequest, legacy, or devise reduced by the total amount of the taxes”. For split-interest gifts: “only the figure that is passing to the charity should be entered in column (iv), Amount. Do not enter the entire amount that passes to the trust or fund.”
Disclaimers and power terminations count: “The charitable deduction is allowed for amounts that are transferred to charitable organizations as a result of a qualified disclaimer”. The disclaimer line says: “To be a qualified disclaimer, a refusal to accept an interest in property must meet the conditions of section 2518.” “attach a copy of the written disclaimer required by section 2518(b)”.
What to attach
“If you are deducting the value of the residue or a part of the residue passing to charity under the decedent’s will, attach a copy of the computation showing how you determined the value”. The instructions also call for “The dates of birth of all life tenants or annuitants, the length of whose lives may affect the value of the interest passing to charity under the decedent’s will.” and “Any agreements with charitable beneficiaries, whether entered before or after the date of death of the decedent.” and “Verification of the sale or purchase of property that is the subject of a charitable deduction.”
“If the charitable transfer was made by will, attach a certified copy of the order admitting the will to probate, in addition to the copy of the will.” “If the charitable transfer was made by any other written instrument, attach a copy.”
Where the number comes from
The amounts come from the will or trust, the charity’s identity and status records, and the asset values already reported on the asset schedules. On valuation the instructions say: “The valuation dates used in determining the value of the gross estate also apply on Schedule O (Form 706).” That connects to the choice described on the alternate valuation date page.
Where it goes next
The Part V recap captions the total as “Total charitable, public, and similar gifts and bequests. Schedule O, line 8”. It is added into “Tentative total allowable deductions. Add items 18 through 23. Enter here and on Part II, line 2”. See Form 706 Parts IV and V and Form 706 Part II lines 1 to 8. The marital side is on the Schedule M 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. They are the current files irs.gov served on 2026-10-18, byte-identical to the copies this page was checked against. The form says “To be filed for decedents dying after December 31, 2024.” The instructions state “For decedents dying after December 31, 2025.” The instructions also explain how the schedules are packaged: “The schedules should be completed and attached to Form 706, as necessary.” 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.
Common mistakes
- Entering the whole value of a split-interest gift. The instructions say “Do not enter the entire amount that passes to the trust or fund.”
- Ignoring taxes paid out of a charitable gift. The instructions say the deduction is “the amount of the bequest, legacy, or devise reduced by the total amount of the taxes”.
- Filing a disclaimer claim without the paperwork. The instructions say “attach a copy of the written disclaimer required by section 2518(b)”.
Related: Form 706, charitable bequests, charitable lead trusts, and alternate valuation date.
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.