Form 709, Page 4 (Prior Year - 2023 Revision)Summary: This is an example of Page 4, Schedule D Form 709. There is no transcription lines in Schedule D. In Schedule C, the following items are transcribed:Part 1 - DSUE received from last deceased spouse, all columnsPart 2 - DSUE received from predecease spouse, all columns1. Donor basic exclusion amount.2. Total from column E parts 1 and 2.3. Restored Exclusion Amount.4. Add lines 1, 2, and 3.5. Applicable credit on amount in line 4.