[step:Establish a Mayer–Vietoris ladder relating $I_U$, $I_V$, $I_{U\cap V}$, $I_{U\cup V}$]
Let $U,V\subseteq M$ be open with $W = U\cup V$. There is a Mayer–Vietoris short exact sequence of de Rham complexes ([Mayer-Vietoris](/theorems/1533) in the differential-form formulation):
\begin{align*}
0\to\Omega^\bullet(W)\xrightarrow{(j_U^*,j_V^*)}\Omega^\bullet(U)\oplus\Omega^\bullet(V)\xrightarrow{i_U^*-i_V^*}\Omega^\bullet(U\cap V)\to 0,
\end{align*}
where $j_U:U\hookrightarrow W$, $j_V:V\hookrightarrow W$, $i_U:U\cap V\hookrightarrow U$, $i_V:U\cap V\hookrightarrow V$ are the inclusions. Surjectivity of the right map uses [Existence of Smooth Partitions of Unity](/theorems/57) subordinate to $\{U,V\}$.
For the singular row, let $C^{\infty,\{U,V\}}_\bullet(W;\mathbb R)$ denote the smooth small-chain subcomplex of $C^\infty_\bullet(W;\mathbb R)$ generated by smooth simplices whose images lie entirely in $U$ or entirely in $V$. There is a short exact sequence of chain complexes
\begin{align*}
0\to C^\infty_\bullet(U\cap V;\mathbb R)\to C^\infty_\bullet(U;\mathbb R)\oplus C^\infty_\bullet(V;\mathbb R)\to C^{\infty,\{U,V\}}_\bullet(W;\mathbb R)\to 0,
\end{align*}
where the first map sends a chain $a$ to $(a,-a)$ and the second sends $(b,c)$ to $b+c$ as a small chain in $W$. Dualizing over $\mathbb R$ gives the cochain short exact sequence
\begin{align*}
0\to C^{\bullet}_{\infty,\{U,V\}}(W;\mathbb R)\to C^\bullet_\infty(U;\mathbb R)\oplus C^\bullet_\infty(V;\mathbb R)\to C^\bullet_\infty(U\cap V;\mathbb R)\to 0.
\end{align*}
It remains to identify the small-chain cohomology of $W$ with $H^\bullet_\infty(W;\mathbb R)$. Barycentric subdivision preserves smoothness: if $\sigma:\Delta^q\to W$ is smooth, then each subdivided simplex is $\sigma\circ a$ for an affine smooth map $a:\Delta^q\to\Delta^q$. The usual prism operator proving that barycentric subdivision is chain-homotopic to the identity is built from affine maps on simplices, so it also lies in the smooth chain complex. Since $\sigma(\Delta^q)$ is compact and $\{U,V\}$ covers it, sufficiently many barycentric subdivisions of $\sigma$ have image contained in $U$ or in $V$. Thus the inclusion $C^{\infty,\{U,V\}}_\bullet(W;\mathbb R)\hookrightarrow C^\infty_\bullet(W;\mathbb R)$ is a chain homotopy equivalence, and the corresponding restriction map on cochains is a quasi-isomorphism.
Applying the [Long Exact Cohomology Sequence](/theorems/3471) to the de Rham short exact sequence and to the smooth small-cochain short exact sequence, and then identifying small cohomology with $H^\bullet_\infty(W;\mathbb R)$ by the quasi-isomorphism just described, the naturality from Step 2 gives a commuting ladder
\begin{align*}
\cdots\to H^{k-1}_{\mathrm{dR}}(U\cap V)\to H^k_{\mathrm{dR}}(W)\to H^k_{\mathrm{dR}}(U)\oplus H^k_{\mathrm{dR}}(V)\to H^k_{\mathrm{dR}}(U\cap V)\to H^{k+1}_{\mathrm{dR}}(W)\to\cdots
\end{align*}
mapping by $I^*$ in each entry to the corresponding smooth singular Mayer–Vietoris sequence. The connecting maps commute with $I^*$ by naturality of connecting morphisms for cochain maps of short exact sequences.
[/step]