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Official form guide
Form 706-GSD: 706-GS(D)
IRS Form 706‑GS(D) is the estate tax return that reports generation‑skipping transfer (GST) tax for a decedent’s estate. File it when the estate’s GST tax liability must be reported to the IRS.
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IRS Form 706-GSD - 706-GS(D)
IRS Form 706‑GS(D) is the estate tax return that reports generation‑skipping transfer (GST) tax for a decedent’s estate. File it when the estate’s GST tax liability must be reported to the IRS.
Risk Radar
Scan points- 1A single GST calculation error can generate thousands of dollars in penalties.
- 2Incorrect GST exemption amount
- 3Mis‑classifying a transfer as direct or indirect skip
- 4Omitting prior GST credits
- 5Using the wrong tax rate for the year of death
Plain English
When someone passes away, their estate may owe a special GST tax if assets skip a generation (like grandchildren). This form tells the IRS how much GST tax is due and records the calculations. It’s filed with the regular estate tax return (Form 706).
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 when the estate has GST‑taxable transfers.
- Do not use for simple estates with no skip transfers.
- Check Form 706 instructions if the estate is below the filing threshold.
Form selector
Use this form or another form?
Estate without GST‑taxable transfers
No GST schedule needed
✓ Verify no skip transfers exist
GST credit claim on a separate GST return
For lifetime gifts, not estate
✓ Ensure proper filing year
Small estate exemption applies
Estate value below threshold
✓ Confirm exemption amount
Deadline or filing window
The return is due the same day as Form 706, generally 9 months after the date of death. If you cannot meet the deadline, file Form 4768 for an automatic 6‑month extension. Extensions do not extend the time to pay any GST tax owed.
- —GST taxable transfers | Sum of all skip transfers | GST Taxable Amount | Verify inclusion of indirect skips
Checklist
What you need before filling it out
Line 1 – GST taxable transfers
Deeds, trust agreements, gift letters · Estate records
Line 2 – GST exemption used
Prior Form 709 or 706‑GS(D) · Previous GST returns
Line 3 – GST tax due
Computed tax rate × taxable amount · IRS rate tables
Signature block
Executor’s signature · Personal representative documents
Attachment list
Completed Form 706 · Form 706 instructions
Before you submit
- 1Use the latest edition of Form 706‑GS(D)
- 2All numbers add up to the totals on Form 706
- 3GST exemption amount matches prior filings
- 4All required schedules are attached
- 5Executor’s signature, title, and date are present
- 6Mailing address matches the IRS Service Center for Form 706
- 7Proof of GST tax payment (if any) is included
- 8Copy of the filing receipt or e‑file confirmation retained
How to file this form
- 1Collect all skip‑transfer documents and prior GST records
- 2Complete the GST schedule on Form 706‑GS(D)
- 3Calculate GST tax using the current rate tables
- 4Attach the completed Form 706‑GS(D) to Form 706
- 5Sign and date the return as executor
- 6Mail to the correct IRS address or submit via approved e‑file software
- 7If needed, file Form 4768 for an extension before the original deadline
- 8Retain a complete copy for estate records
Known limitations
- 1The form does not calculate GST tax automatically; you must apply the rate tables yourself.
- 2Instructions assume the estate is filed on paper; e‑file options may vary by software.
- 3No guidance on state-level GST equivalents; consult state rules separately.
- 4The form does not include a payment voucher; separate payment must be mailed if tax is due.
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.
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Fillable formOpen in Editor->Form 706‑GS(D) is currently active for tax years 2021‑present. No major revisions have been issued since the 2023 edition.
What changed or needs a fresh check
- Edition date – verify you have the 2023 or later version
- Fee – no filing fee for Form 706‑GS(D) itself
- Mailing address – use the address in the Form 706 instructions
- Signature line – executor must sign and date
- Attachments – ensure Form 706 and any schedules are included
Quick Facts
Downloads
After you file
- 1File a copy of the submitted return with the estate’s permanent records.
- 2Monitor the IRS notice mailbox for any follow‑up letters or balance due notices.
- 3If tax was unpaid, arrange payment of interest and penalties promptly.
- 4Update the estate’s accounting ledger to reflect GST
- 5[object Object]
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