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Row (c). Enter the amount from Row (d) of the previous column. Row (d). Enter the sum of Row (b) and Row (c) from the current column. Row (e). Enter the amount from Row (f) of the previous column. Row (f). Enter the tax based on the amount in Row (d) of the current column using Table A—Unified Rate Schedule. Row (g). Subtract the amount in Row (e) from the amount in Row (f) for the current column. Row (h). Complete this row only if a DSUE amount was received from predeceased spouse(s) and was applied to lifetime gifts or if a Restored Exclusion Amount on taxable gifts to a same-sex spouse was applied to lifetime gifts (or both). Enter the sum of lines 2 and 3 from Schedule C on the Form 709 filed for the year listed in Row (a) for the amount to be entered in this row. Row (i). Enter the applicable amount from the Table of Basic Exclusion Amounts. Row (j). Enter the sum of Row (h) and Row (i). Row (k). Figure the applicable credit on the amount in Row (j) using Table A—Unified Rate Schedule, and enter here. Note. The entries in each column of Row (k) must be reduced by 20% of the amount allowed as a specific exemption for gifts made after September 8, 1976, and before January 1, 1977 (but no more than $6,000). Row (l). Add the amounts in Row (l) and Row (n) from the previous column. Row (m). Subtract the amount in Row (l) from the amount in Row (k) to determine the amount of any available credit. Enter the result in Row (m). Row (n). Enter the lesser of the amounts in Row (g) or Row (m). Row (o). Subtract the amount in Row (n) from the amount in Row (g) for the current column. Row (p). Subtract the amount in Row (o) from the amount in Row (f) for the current column. Row (q). Enter the Cumulative Taxable Gift amount based on the amount in Row (p) using the Taxable Gift Amount Table. Row (r). If Row (o) is greater than zero in the applicable period, subtract Row (q) from Row (d). If Row (o) is not greater than zero, enter -0-. Repeat for each year in which taxable gifts were made. Remember to submit a copy of the Line 7 Worksheet when you file Form 706. If additional space is needed to report prior gifts, please attach additional sheets. CAUTION ! Worksheet TG—Taxable Gifts Reconciliation Worksheet TG—Taxable Gifts Reconciliation (To be used for lines 4 and 7 of the Tax Computation) Gifts made after June 6, 1932, and before 1977 a. Calendar year or calendar quarter b. Total taxable gifts for period (see Note) Note. For the definition of a taxable gift, see section 2503. Follow Form 709. That is, include only the decedent’s one-half of split gifts, whether the gifts were made by the decedent or the decedent’s spouse. In addition to gifts reported on Form 709, you must include any taxable gifts in excess of the annual exclusion that were not reported on Form 709. c. Taxable amount included in column b for gifts included in the gross estate d. Taxable amount included in column b for gifts that qualify for “special treatment of split gifts” described below e. Gift tax paid by decedent on gifts in column d f. Gift tax paid by decedent's spouse on gifts in column c 1. Total taxable gifts made before 1977 Gifts made after 1976 2. Totals for gifts made after 1976 Line 4 Worksheet—Adjusted Taxable Gifts Made After 1976 1. Taxable gifts made after 1976. Enter the amount from Worksheet TG, line 2, column b . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Taxable gifts made after 1976 reportable on Schedule G. Enter the amount from Worksheet TG, line 2, column c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Taxable gifts made after 1976 that qualify for “special treatment.” Enter the amount from Worksheet TG, line 2, column d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Adjusted taxable gifts. Subtract line 4 from line 1. Enter here and on Part 2—Tax Computation, line 4 . . . . . . . . . . . . . . 5. Instructions for Form 706 (Rev. 09-2022) -7-