Article / Updated 03-26-2016
Lines 9–17 of the Estate Form 706 are to remind you of other property that may be includible in the decedent’s estate. If you aren’t including it, the IRS wants an explanation.
Line 9: If any insurance on the decedent’s life isn’t included on the return, answer “yes” on line 9a, complete Schedule D, and attach as an exhibit Form 712, Life Insurance Statement, together with an explanation of why the policy isn’t includible in the estate.