How do I use IRS Form 712 in an estate tax return?
You may need this form if you are required to file Form 706 and there was any insurance on the decedent's life. If this is the case, you must complete Schedule D and file it with the return. In this situation, you are required to provide a copy of IRS form 712 for each life insurance policy, regardless of whether it was included in the decedent's gross estate.