Specific — Instruction 706 — Instructions for Form 706

You must file Form 706 and all required schedules. File Schedules A through I of Form 706, as appropriate, to support the entries in Part V, items 1 through 9.

Caution: Make sure to complete the required pages and schedules in their entirety. Returns filed without entries in each field will not be processed.

IF . . .	THEN . . .
you claim an exclusion on item 12	complete and attach Schedule U (Form 706).
you claim any deductions on items 14 through 22 of the Recapitulation	complete and attach the appropriate schedules to support the claimed deductions.
you claim credits for foreign death taxes or tax on prior transfers	complete and attach Schedule P (Form 706) or Schedule Q (Form 706).
there is not enough space on a schedule to list all the items	attach Schedule W (Form 706) (or additional sheets) to the schedule.

Also consider the following.

Number the items you list on each schedule, beginning with the number “1” each time, or using the numbering convention as indicated on the schedule.
If additional sheets are required for a schedule, use Schedule W (Form 706) (or additional statements), figure the total amount, and enter the amount on the appropriate line for that schedule.
Figure the total on each schedule for all items listed including Schedule W (Form 706) (or additional statements) and enter on the appropriate line for that schedule. Do not carry the totals forward from one schedule to the next.
Enter the total(s) for each schedule on Part V.
Do not complete the “Alternate valuation date” or “Alternate value” columns of any schedule unless you elected alternate valuation on Part III, line 1.
When you complete the return, put all the required pages together in the proper order.