Updated October 18, 2026. Quick answer: Lines 9a to 12 turn the exclusion amount into a credit against the gross estate tax from line 8. Line 9a is the basic exclusion amount, 9b any DSUE from a predeceased spouse, and 9c a restored exclusion, which add up on line 9d. Line 9e is the credit on that total, line 10 adjusts it for certain 1976 gifts, and line 12 is line 8 less the allowable credit.
What lines 9a to 12 ask for
The instructions define the credit: “The applicable credit amount is allowable credit against estate and gift taxes.” “It is figured by determining the tentative tax on the applicable exclusion amount, which is the amount that can be transferred before an estate tax liability will be incurred.” And: “The applicable exclusion amount equals the total of lines 9a, 9b, and 9c.” The return is explained on the Form 706 page.
Line 9a: the basic exclusion amount
For this edition: “In 2026, the basic exclusion amount, as adjusted for inflation under section 2010(c)(3), is $15,000,000.” The instructions also include a Table of Basic Exclusion Amounts by period. Planning context is on the estate tax exemption page.
Lines 9b and 9c: DSUE and the restored exclusion
“If the decedent had a spouse who died after 2010, whose estate did not use all of its applicable exclusion against gift or estate tax liability, a DSUE amount may be available for use by the decedent’s estate.” On where to find it: “If the predeceased spouse died in 2012 or after, this amount is found in Part VI, Section C, of the Form 706 filed by the estate of the decedent’s predeceased spouse.” “The amount to be entered on line 9b is figured in Part VI, Section D, line 4.” See Part VI for those sections.
Line 9c applies in one case: “If a decedent made a taxable gift during the decedent’s lifetime to the decedent’s same-sex spouse and that transfer resulted in a reduction of the decedent’s available applicable exclusion amount, the amount of the applicable exclusion that was reduced can be restored.” “The restored exclusion amount is entered on line 9c.”
Lines 9d and 9e: the total and the credit
“The total of lines 9a, 9b, and 9c is entered on line 9d.” “If the amounts entered on both lines 9b and 9c are zero, enter $5,945,800 on line 9e.” Otherwise the form caption for line 9e is “Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions”.
Lines 10 to 12: adjustment, allowable credit and result
Line 10 is captioned “Adjustment to applicable credit amount. Do not enter more than $6,000.” The instructions explain: “The reduction is figured by entering 20% of the specific exemption claimed for these gifts.” If none applies: “If the decedent did not make any gifts between September 8, 1976, and January 1, 1977, or if the decedent made gifts during that period but did not claim the specific exemption, enter zero.”
Line 11 is “Allowable applicable credit amount. Subtract line 10 from line 9e”. Line 12 is “Subtract line 11 from line 8. If zero or less, enter” zero.
Where the number comes from
Line 9a comes from the instructions for the year of death. Line 9b comes from the predeceased spouse’s Form 706 or from Part VI, Section D. Line 9c comes from the decedent’s Form 709, Schedule C, if an exclusion was restored there. Line 9e and line 12 are calculations, built on line 8 from Part II lines 1 to 8.
Where it goes next
Line 12 feeds the credits and payments on Part II lines 13 to 23. The line 9d total also feeds Part VI, where the instructions for the DSUE calculation say “On line 1, enter the decedent’s applicable exclusion amount from Part II, line 9d.” That is the portability step explained in Part VI.
Edition and line numbers
This page reads the Form 706 revision dated August 2025 and the Instructions for Form 706 revision dated July 2026. Those are the current files irs.gov served on 2026-10-18, byte-identical to the archived copies. The instructions state “For decedents dying after December 31, 2025.” The form itself says “To be filed for decedents dying after December 31, 2024.” Check the revision date printed on your Form 706 and the instruction edition for the year of death, and use the line numbers on that revision, because a different revision can number or word its lines differently.
Common mistakes
- Entering line 9b without locating the predeceased spouse’s figure. The instructions say “The amount to be entered on line 9b is figured in Part VI, Section D, line 4.”
- Running a Table A calculation when lines 9b and 9c are both zero. The instructions say “If the amounts entered on both lines 9b and 9c are zero, enter $5,945,800 on line 9e.”
- Entering a large line 10 adjustment. The form caption says “Do not enter more than $6,000.”
Related: Form 706, estate tax exemption, estate tax calculator, and estate planning.
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Answer againSources
- Instructions for Form 706 (Rev. July 2026): https://www.irs.gov/pub/irs-pdf/i706.pdf
- Form 706 (Rev. August 2025), United States Estate (and Generation-Skipping Transfer) Tax Return: https://www.irs.gov/pub/irs-pdf/f706.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.