Personal Property from Spouse

"Personal property" generally consists of everything that is not real estate, such as vehicles, jewelry, books, clothing, artwork, computers, etc. 

(Real estate includes not only the actual land, but everything permanently affixed to the land, such as a house.)

Enter the amount of your estate value that is attributable to personal property that you acquired from your predeceased spouse as a result of his or her death. 

For example, if you entered an estate value of $100,000 which includes a car valued at $20,000 that belonged to your spouse and was given to you at his or her death, you will enter $20,000 in this box.

See: When Applicable