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Checklist for Completing Form 706 To ensure a complete return, review the following checklist before filing Form 706. Attachments . . . Death Certificate Certified copy of the will—if decedent died testate, you must attach a certified copy of the will. If not certified, explain why. Appraisals—attach any appraisals used to value property included on the return. Copies of all trust documents where the decedent was a grantor or a beneficiary. Form 2848 or 8821, if applicable. Copy of any Form(s) 709 filed by the decedent. Form 712, if any policies of life insurance are included on the return. Form 706-CE, if claiming a foreign death tax credit. Have you . . . Signed the return at the bottom of page 1? Had the preparer sign, if applicable? Obtained the signature of your authorized representative on Part 4, page 2? Entered a Total on all schedules filed? Made an entry on every line of the Recapitulation, even if it is a zero? Included the CUSIP number for all stocks and bonds? Included the EIN of trusts, partnerships, and closely held entities? Included the first 3 pages of the return and all required schedules? Completed Schedule F? It must be filed with all returns. Completed Part 4, line 4, on page 2, if there is a surviving spouse? Completed and attached Schedule D to report insurance on the life of the decedent, even if its value is not included in the estate? Included any QTIP property received from a predeceased spouse? Entered the decedent’s name, SSN, and “Form 706” on your check or money order? Included a copy of the predeceased spouse’s Form 706 if this estate applies the deceased spousal unused exclusion (DSUE) amount? Attached a statement to the Form 706 or entered “No Election under Section 2010(c)(5)” across the top of page 1, if the estate elects not to transfer any deceased spousal unused exclusion (DSUE) amount to the surviving spouse? -43-