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established market for the stock, and those sales that do occur are at irregular intervals and seldom reflect all the elements of a representative transaction as defined by FMV. Line 13. Trusts If you answered “Yes” on either line 13a or line 13b, attach a copy of the trust instrument for each trust. Complete Schedule G if you answered “Yes” on line 13a and Schedule F if you answered “Yes” on line 13b. Line 15. Foreign Accounts 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, such as a bank account, securities account, an offshore trust, or other financial account. Part 5—Recapitulation Gross Estate—Items 1 Through 11 Items 1 through 9. 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. Do not enter any amounts in the “Alternate value” column unless you elected alternate valuation on Part 3—Elections by the Executor, line 1. Note. If estimating the value of one or more assets pursuant to the special rule of Regulations section 20.2010-2(a)(7)(ii), do not enter values for those assets in items 1 through 9. Total the estimated values for those assets and follow the instructions for item 10. Which schedules to attach for items 1 through 9. You must attach the following. • Schedule F. Answer its questions even if you report no assets on it. • Schedules A, B, and C, if the gross estate includes any (1) Real Estate, (2) Stocks and Bonds, or (3) Mortgages, Notes, and Cash, respectively. • Schedule D, if the gross estate includes any life insurance or if you answered “Yes” to question 9a of Part 4—General Information. • Schedule E, if the gross estate contains any jointly owned property or if you answered “Yes” to question 10 of Part 4—General Information. • Schedule G, if the decedent made any of the lifetime transfers to be listed on that schedule or if you answered “Yes” to question 12 or 13a of Part 4—General Information. • Schedule H, if you answered “Yes” to question 14 of Part 4—General Information. • Schedule I, if you answered “Yes” to question 16 of Part 4—General information. Item 10. Under Regulations section 20.2010-2(a)(7)(ii), if the total value of the gross estate and adjusted taxable gifts is less than the basic exclusion amount (see section 6018(a)) and Form 706 is being filed only to elect portability of the DSUE amount, the estate is not required to report the value of certain property eligible for the marital or charitable deduction. For this property being reported on Schedules A, B, C, D, E, F, G, H, and I, the executor must figure the best estimate of the value. Do not include the estimated value on the line corresponding to the schedule on which the property was reported. Instead, total the estimated value of the assets subject to the special rule and enter on line 10 the amount from the Table of Estimated Values, later, that corresponds to that total. Note. The special rule does not apply if the valuation of the asset is needed to determine the estate's eligibility for the provisions of section 2032, 2032A, 2652(a)(3), or 6166, or any other provision of the Code or regulations. Note. As applies to all other values reported on Form 706, estimates of the value of property subject to the special rule of Regulations section 20.2010-2(a)(7)(ii) must result from the executor’s exercise of due diligence and are subject to penalties of perjury. Exclusion—Item 12 Item 12. Conservation easement exclusion. Complete and attach Schedule U (along with any required attachments) to claim the exclusion on this line. Deductions—Items 14 Through 23 Items 14 through 22. Attach the appropriate schedules for the deductions claimed. Item 18. If item 17 is less than or equal to the value (at the time of the decedent's death) of the property subject to claims, enter the amount from item 17 on item 18. If the amount on item 17 is more than the value of the property subject to claims, enter the greater of: • The value of the property subject to claims, or • The amount actually paid at the time the return is filed. In no event should you enter more on item 18 than the amount on item 17. See section 2053 and the related regulations for more information. Item 23. Under Regulations section 20.2010-2(a)(7)(ii), if the total value of the gross estate and adjusted taxable gifts is less than the basic exclusion amount (see section 6018(a)) and Form 706 is being filed only to elect portability of the DSUE amount, the estate is not required to report the value of certain property eligible for the marital or charitable deduction. For this property being reported on Schedule M or O, enter on line 23 the amount from line 10. Part 6—Portability of Deceased Spousal Unused Exclusion (DSUE) Section 2010(c)(4) authorizes estates of decedents dying after December 31, 2010, to elect to transfer any unused exclusion to the surviving spouse. The amount received by the surviving spouse is called the deceased spousal unused exclusion (DSUE) amount. If the executor of the decedent’s estate elects transfer, or portability, of the DSUE amount, the surviving spouse can apply the DSUE amount received from the estate of the surviving spouse’s last deceased spouse (defined later) against any tax liability arising from subsequent lifetime gifts and transfers at death. Note. A nonresident surviving spouse who is not a citizen of the United States may not take into account the DSUE -18- Instructions for Form 706 (Rev. 09-2022)