Screen U - Conservation Easement (706)

General Information

Property subject to conservation easement
Enter the description and value of the property used to qualify the estate for the exclusion.
Qualified conservation easement
Enter the description and value of the conservation easement used to calculate the actual exclusion.
Date of death value of prior conservation easements
If the decedent was granted any prior conservation easements and these easements are included on Schedule U, revalue the easements as of the decedent’s date of death and enter the amount here.
Conservation easements taken on Schedule O
If the decedent gave any of these easements to a charity on Schedule O, enter the amount.
Percent of net qualified conservation easement …
Enter a percentage if part of the qualified conservation easement exclusion is attributable to the property passing to the surviving spouse.
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