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Form 706-GSD: 706-GS(D)
IRS Form 706-GS(D) is the Generation-Skipping Transfer Tax Return for Distributions section, used by a skip person distributee to calculate and report tax due on distributions from a trust. Generally, it must be filed on or after January 1 but not later than April 15 of the following year.
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IRS Form 706-GSD - 706-GS(D)
IRS Form 706-GS(D) is the Generation-Skipping Transfer Tax Return for Distributions section, used by a skip person distributee to calculate and report tax due on distributions from a trust. Generally, it must be filed on or after January 1 but not later than April 15 of the following year.
Risk Radar
Scan points- 1Do not attach an explanation when filing; it will not be considered for reasonable cause determination.
- 2Failing to include all taxable distributions with inclusion ratios greater than zero in Part III.
- 3Not including the total tentative transfers from the continuation sheet on line 3 of Part II.
- 4Using an address on Line 2b–2i that does not match the person listed on Line 1a.
- 5Omitting direct deposit information (lines 10b, 10c, or 10d) when there is an overpayment on line 10a.
Plain English
This form lets someone who receives money from a trust (a 'skip person distributee') calculate and report the taxes owed on that money if the transfer is subject to the generation-skipping tax. It ensures the IRS knows exactly how much tax applies to the distributions received during the year.
Submission Date
- Filing date: 2025-11-21 15:10:14
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a skip person distributee needs to calculate and report the tax due on distributions from a trust that are subject to the generation-skipping transfer (GST) tax.
- Do not use it when you receive a Form 706-GS(D-1) and the inclusion ratio found on Part II, line 3, column(d), is zero for all distributions received.
- Check Form 706-GS(D-1) instead when trustees report taxable distributions to skip person distributees.
Form selector
Use this form or another form?
Receiving a distribution with an inclusion ratio of zero
You do not have to file Form 706-GS(D) if the inclusion ratio is zero for all distributions received.
✓ Confirm Part II, line 3, column(d) shows '0' for every distribution.
Form 706-GS(D) (but no entries needed)
Needing a 6-month extension to file
You must file this form on or before the regular due date of Form 706-GS(D) to request an automatic extension.
✓ Ensure you file Form 7004 by April 15 (or earlier).
Changing information on a previously filed return
You must file a new copy and enter 'Supplemental Information' across the top of page 1 to indicate changes.
✓ Verify that you write 'Supplemental Information' clearly on Page 1.
Deadline or filing window
The GST tax is reported based on the calendar year of distribution. The general deadline requires filing Form 706-GS(D) by April 15 of the following year, provided distributions occurred in that prior calendar year. An automatic 6-month extension can be requested by filing Form 7004 on or before this regular due date.
Checklist
What you need before filling it out
Purpose
Skip person distributee calculation/reporting · Form 706-GS(D) instructions (p.1)
Due Date
On or after January 1 but not later than April 15 of the following calendar year · Form 706-GS(D) instructions (p.1)
Penalty for Negligence/Disregard
20% penalty · Form 706-GS(D) instructions (p.2)
Understatement Thresholds
Substantial: 65% or less of actual value; Gross: 40% or less of actual value · Form 706-GS(D) instructions (p.2)
Direct Deposit Fields
Lines 10b, 10c, and 10d · Form 706-GS(D) instructions (p.1)
Before you submit
- 1Verify the return is dated using the current edition date of December 2025.
- 2Confirm that if you are filing a supplement, 'Supplemental Information' is written across the top of page 1.
- 3Check Part II, line 3, column(d) to ensure the inclusion ratio is not zero for all distributions (unless intentionally filing without entries).
- 4If paying a balance due on Part II, line 9, confirm you have instructions ready from IRS.gov/Payments.
- 5If there is an overpayment on Part II, line 10a, ensure direct deposit info is correctly entered on lines 10b, 10c, and 10d.
- 6Confirm the filing address matches whether you are mailing to the general IRS Center or using a PDS.
- 7If sending via PDS, confirm the item can be delivered to the designated service's location (P.O. boxes cannot receive PDS items).
How to file this form
- 1Calculate and report the tax due on distributions using Form 706-GS(D) as a skip person distributee.
- 2Determine the correct filing date: generally, file on or after January 1 but no later than April 15 of the following calendar year.
- 3If an overpayment exists, enter your direct deposit details onto Part II, lines 10b, 10c, and 10d.
- 4Mail the completed Form 706-GS(D) to the Department of the Treasury at the appropriate address (Kansas City, MO 64999 or PDS address).
- 5If filing via a Private Delivery Service (PDS), ensure you obtain written proof of the mailing date.
- 6Keep a copy of the filed Form 706-GS(D) for your records.
Known limitations
- 1A skip person distributee does not need to file Form 706-GS(D) if they receive a Form 706-GS(D-1) and the inclusion ratio found on Part II, line 3, column(d), is zero for all distributions.
- 2If a filer is required to file Form 706-GS(D), they do not have to include any distributions that have an inclusion ratio of zero.
- 3The GST tax on distributions is figured and reported on a calendar year basis, even if the filer's income tax accounting period differs.
- 4If filing via Private Delivery Services (PDS), the item cannot be delivered to a P.O. box; the U.S. Postal Service must be used for mailing to an IRS P.O. box address.
Field map
Compact field-by-field guide
Decedent Info
2 items
Full legal name and date of death of the deceased individual.
Employer Identification Number assigned to the estate.
Executor
1 items
Name, address, and contact information of the appointed executor.
Assets
1 items
Total value of all assets owned by the decedent at time of death.
Deductions
1 items
Funeral expenses, debts, administrative costs, and charitable bequests.
Tax
1 items
Tax calculated on taxable estate exceeding the applicable exemption amount.
Signatures
1 items
The appointed executor must sign under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2025, and users can find the latest information regarding Form 706-GS(D) developments at IRS.gov/Form706GSD. Changes include reorganizing entry lines in Part I, adding foreign address entries to the address section, moving Part III to Part II, and including an overpayment option for direct deposit on Part II.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Mailing address (Standard) — confirm the primary filing address is Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999.
- Mailing address (PDS) — confirm the PDS submission address is Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108.
- Filing deadline — confirm you file on or after January 1 but not later than April 15 of the following calendar year.
Quick Facts
Downloads
After you file
- 1File another Form 706-GS(D) if you need to change something on an already filed return.
- 2When filing a supplemental Form 706-GS(D), enter “Supplemental Information” across the top of page 1 of the form.
- 3If receiving a notice about penalties and interest after filing, send an explanation to the IRS for reasonable cause determination; do not attach this explanation when initially filing.
- 4Keep records showing proof of mailing date if using a designated Private Delivery Service (PDS).
- 5Interest will be charged on taxes not paid by their due date, even if an extension of time is granted.
Sources
- SRCInstructions p.1 — The purpose of Form 706-GS(D) is to calculate and report tax due on distributions from a trust for a skip person distributee.
- SRCInstructions p.1 — Generally, the filing deadline is on or after January 1 but not later than April 15 of the year following the calendar year when distributions were made.
- SRCInstructions p.1 — If using PDS, the IRS mailing address to use is Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108.
- SRCInstructions p.2 — A penalty will not be assessed if the underpayment of estate tax does not exceed $5,000.
- SRCInstructions p.1 — If you are filing via PDS, use IRS.gov/PDS for the current list of designated services.
- SRCInstructions p.1 — For direct deposit information on an overpayment (Part II, line 10a), enter details on Part II, lines 10b, 10c, and 10d.
- SRCInstructions p.2 — Explanations regarding penalties should be sent to the IRS after filing, not attached when filing.
Common confusion points
Who must file Form 706-GS(D)?
Any skip person who receives a taxable distribution from a trust must file the form.
→ Check if you received a Form 706-GS(D-1) with zero inclusion ratios.
When is the deadline to file?
Generally, the filing date must be on or after January 1 but not later than April 15 of the year following the distribution calendar year.
→ Confirm the year aligns with when the distributions were made.
What happens if you miss the deadline?
You may request an automatic 6-month extension by filing Form 7004 on or before the regular due date.
→ Verify that you file Form 7004 before the April 15th deadline.
How do you indicate your ID on Line 1?
If individual, enter SSN on line 1b and leave 1c blank; if trust, enter TIN on line 1c and leave 1b blank.
→ Ensure only one number is entered on lines 1b or 1c.
Where do you send the form?
Use the address for the Department of the Treasury IRS Center (Kansas City, MO) or the Internal Revenue Submission Processing Center if using a PDS.
→ Check which mailing address applies based on your delivery method.
Should you include zero-ratio distributions?
If required to file Form 706-GS(D), you do not have to include any distributions that have an inclusion ratio of zero.
→ Review Part II, line 3, column(d) on the form before finalizing entries.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Filing another Form 706-GS(D) is the method used to supplement or change information on a return.
Questions about IRS Form 706-GSD
What is IRS Form 706-GSD used for?
This form lets someone who receives money from a trust (a 'skip person distributee') calculate and report the taxes owed on that money if the transfer is subject to the generation-skipping tax. It ensures the IRS knows exactly how much tax applies to the distributions received during the year.
Who must file IRS Form 706-GSD?
Any skip person who receives a taxable distribution from a trust must file Form 706-GS(D). A filer does not need to file if the inclusion ratio found on Part II, line 3, column (d), is zero for all distributions.
What information does IRS Form 706-GSD require?
The form collects details regarding the skip person distributee's address in Part I, reports taxable distributions with inclusion ratios greater than zero in Part III, and calculates the tax liability in Part II. Line 2a/2b–2i capture correspondence addresses, while Part III requires attaching copies of Form 706-GS(D-1).
When is IRS Form 706-GSD due?
The GST tax on distributions is figured and reported on a calendar year basis. Generally, the filing must occur on or after January 1 but not later than April 15 of the year following the calendar year when the distributions were made.
Where do I file IRS Form 706-GSD?
Filers can use designated Private Delivery Services (PDSs) to meet timely mailing rules; for IRS correspondence, the address listed on Form 706-GS(D) is used. Specific PDS street addresses are available via IRS.gov/PDSStreetAddresses.
How do I complete IRS Form 706-GSD?
Before completing Part II (Tax Computation), the filer must complete Part III (Distributions). The filer reports taxable distributions on Part III, line 11, column (c), and then completes Part II by adding those amounts to line 3. Electronic payments can be made via direct deposit using fields on lines 10b, 10c, and 10d.
What happens if IRS Form 706-GSD is filed incorrectly?
Interest will be charged on taxes not paid by their due date, even if an extension of time to file is granted. Furthermore, interest applies to additions to tax for failure to file imposed by section 6651(a)(1) and the section 6662 penalty.
Who must file Form 706-GS(D)?
Any skip person who receives a taxable distribution from a trust must file the form. Check if you received a Form 706-GS(D-1) with zero inclusion ratios.
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