Did you not see my answers to your first two questions?
Here's a copy of my post:
Hello, my name isXXXXX & I'll be helping you today. My goal is to give you a complete & accurate answer that you can understand.
First a couple of questions;
Are you using the August 2012 Revision of the 706 & instructions and when did you download it? (There was an error in the initial version of the instructions which has now been corrected).
Since you are in a Community Property State, the husbands Gross estate only includes his share of the community property, much like you would a tenants in common interest.
Therefore for any community property, you do not include anything on Schedule E - Jointly Held Property.
So, Basically everything in the Trust belonging to the Husband under the community property rules would be reported under the valuation of the Trust on Schedule G of the 706 with the information required by Schedule G provided.
Hopefully your 706 is on extension.
An executor can only elect to transfer the DSUE amount to the surviving spouse if the Form 706 is filed timely; that is, within 9 months of the decedent's date of death or, if you have received an extension of time to file, before the 6-month extension period ends.
Here's a link to the final corrected version of the 706 Instructions for the August 2012 Revision of the 706 as currently published on IRS.gov
Edited by Stephen G. on 11/6/2013 at 3:09 PM EST