Where to report IRA assets on Estate Tax Form 706?

Deceased (died in late 2020) held stocks, ETF’s, and mutual funds in his traditional and Roth IRA’s. Outside of annual RMD’s (although he did not take RMD in 2020), there was no annuity set-up with his IRA’s.

What is the proper schedule within Form 706 to report these assets? The IRS form instructions do not contain this information, and I’ve seen conflicting information about using Schedule F versus Schedule B.

Thanks.

Jeff



I think some law firms put it on Schedule F and some put it on Schedule I.  
Bruce Steiner

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