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Do not list on this schedule property that the decedent held as a tenant in common, but report the value of the interest on Schedule A if real estate, or on the appropriate schedule if personal property. Similarly, community property held by the decedent and spouse should be reported on the appropriate Schedules A through I. The decedent's interest in a partnership should not be entered on this schedule unless the partnership interest itself is jointly owned. Solely owned partnership interests should be reported on Schedule F. Part 1. Qualified joint interests held by decedent and spouse. Under section 2040(b)(2), a joint interest is a qualified joint interest if the decedent and the surviving spouse held the interest as: • Tenants by the entirety, or • Joint tenants with right of survivorship if the decedent and the decedent's spouse are the only joint tenants. Interests that meet either of the two requirements above should be entered in Part 1. Joint interests that do not meet either of the two requirements above should be entered in Part 2. Under “Description,” describe the property as required in the instructions for Schedules A, B, C, and F for the type of property involved. For example, jointly held stocks and bonds should be described using the rules given in the instructions for Schedule B. Under “Alternate value” and “Value at date of death,” enter the full value of the property. Note. You cannot claim the special treatment under section 2040(b) for property held jointly by a decedent and a surviving spouse who is not a U.S. citizen. Report these joint interests on Part 2 of Schedule E, not Part 1. Part 2. All other joint interests. All joint interests that were not entered in Part 1 must be entered in Part 2. For each item of property, enter the appropriate letter A, B, C, etc., from line 2a to indicate the name and address of the surviving co-tenant. Under “Description,” describe the property as required in the instructions for Schedules A, B, C, and F for the type of property involved. In the “Percentage includible” column, enter the percentage of the total value of the property included in the gross estate. Generally, you must include the full value of the jointly owned property in the gross estate. However, the full value should not be included if you can show that a part of the property originally belonged to the other tenant(s) and was never received or acquired by the other tenant(s) from the decedent for less than adequate and full consideration in money or money's worth. Full value of jointly owned property also does not have to be included in the gross estate if you can show that any part of the property was acquired with consideration originally belonging to the surviving joint tenant(s). In this case, you may exclude from the value of the property an amount proportionate to the consideration furnished by the other tenant(s). Relinquishing or promising to relinquish dower, curtesy, or statutory estate created instead of dower or curtesy, or other marital rights in the decedent's property or estate is not consideration in money or money's worth. See the Schedule A instructions for the value to show for real property that is subject to a mortgage. If the property was acquired by the decedent and another person or persons by gift, bequest, devise, or inheritance as joint tenants, and their interests are not otherwise specified by law, include only that part of the value of the property that is figured by dividing the full value of the property by the number of joint tenants. If you believe that less than the full value of the entire property is includible in the gross estate for tax purposes, you must establish the right to include the smaller value by attaching proof of the extent, origin, and nature of the decedent's interest and the interest(s) of the decedent's co-tenant(s). In the “Includible alternate value” and “Includible value at date of death” columns, enter only the values that you believe are includible in the gross estate. Schedule F—Other Miscellaneous Property If any assets to which the special rule of Regulations section 20.2010-2(a)(7)(ii) applies are reported on this schedule, do not enter any value in the last three columns. See the instructions for Part 5—Recapitulation, line 10, for information on how to estimate and report the value of these assets. You must complete Schedule F and file it with the re- turn. On Schedule F, list all items that must be included in the gross estate that are not reported on any other schedule, including: • Debts due the decedent (other than notes and mortgages included on Schedule C); • Interests in business; • Any interest in an Archer medical savings account (MSA) or health savings account (HSA), unless such interest passes to the surviving spouse; • Insurance on the life of another (obtain and attach Form 712, for each policy) (see Note below); • Section 2044 property (see Decedent Who Was a Surviving Spouse, later); • Claims (including the value of the decedent's interest in a claim for refund of income taxes or the amount of the refund actually received); • Rights; • Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as, cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal transfer tax purposes; • Royalties; • Leaseholds; • Judgments; • Reversionary or remainder interests; • Shares in trust funds (attach a copy of the trust instrument); • Household goods and personal effects, including wearing apparel; • Farm products and growing crops; • Livestock; • Farm machinery; and • Automobiles. Note (for single premium or paid-up policies). In certain situations (for example, where the surrender value of the CAUTION ! -28- Instructions for Form 706 (Rev. 09-2022)