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Form 706. For each such claim, give the place of filing, date of filing, and amount of the claim. Continuation Schedule When you need to list more assets or deductions than you have room for on one of the main schedules, use the Continuation Schedule at the end of Form 706. It provides a uniform format for listing additional assets from Schedules A through I and additional deductions from Schedules J, K, L, M, and O.
Please remember to do the following. • Use a separate Continuation Schedule for each main schedule you are continuing. Do not combine assets or deductions from different schedules on one Continuation Schedule. • Make copies of the blank schedule before completing it if you expect to need more than one. • Use as many Continuation Schedules as needed to list all the assets or deductions. • Enter the letter of the schedule you are continuing in the space at the top of the Continuation Schedule. • Use the Unit value column only if continuing Schedule B, E, or G. For all other schedules, use this space to continue the description. • Carry the total from the Continuation Schedules forward to the appropriate line on the main schedule. If continuing Report Where on Continuation Schedule Schedule E, Pt. 2 Percentage includible Alternate valuation date Schedules J, L, M Continued description of deduction Alternate valuation date and Alternate value Schedule O Character of institution Alternate valuation date and Alternate value Schedule O Amount of each deduction Value at date of death or amount deductible Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Subtitle B and section 6109, and the regulations require you to provide this information. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential as required by section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose information from this form in certain circumstances. For example, we may disclose information to the Department of Justice for civil or criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Failure to provide this information, or providing false information, may subject you to penalties. The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The estimated average times are: Form Recordkeeping Learning about the law or the form Preparing the form Copying, assembling, and sending the form to the IRS Form 706 & embedded schedules 6 hr., 46 min. 7 hr., 39 min. 13 hr., 8 min. 9 hr., 10 min. Form Schedule R-1 (706) 6 min. 29 min. 24 min. 20 min. If you have comments concerning the accuracy of these time estimates or suggestions for making Form 706 simpler, we would be happy to hear from you. You can send us comments through IRS.gov/FormComments. Or you can write to: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 Do not send the tax form to this address. Instead, see Where To File, earlier. Instructions for Schedules -51-