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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-GST: 706-GS(T)

Form 706‑GST is the United States Estate (and Generation‑Skipping Transfer) Tax Return for the generation‑skipping transfer (GST) tax. Use it when a decedent’s estate or a separate GST trust owes GST tax.

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Form Overview

IRS Form 706-GST - 706-GS(T)

Form 706‑GST is the United States Estate (and Generation‑Skipping Transfer) Tax Return for the generation‑skipping transfer (GST) tax. Use it when a decedent’s estate or a separate GST trust owes GST tax.

It captures the GST taxable amount, GST tax liability, credits, payments, and any adjustments to the GST exemption.

Risk Radar

Scan points
  • 1A single omitted GST transfer can double the tax due.
  • 2Missing a GST‑eligible transfer
  • 3Using the wrong exemption amount
  • 4Miscalculating the GST tax rate
  • 5Failing to attach required schedules

Plain English

This is the tax return you file if a person’s estate includes assets that skip a generation, like a grandchild inheritance, and the IRS says GST tax is due. It reports the GST tax owed and any credits that can be applied. It is separate from the regular estate tax return (Form 706).

Submission Date

  • Filing date: 2025-11-18 15:10:05
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

liabilityexemptionincludesperson

Hover a term to preview the meaning.

What this form is for

  • Use when the estate or trust owes GST tax.
  • Do not use for regular estate tax only – that’s Form 706.
  • Check Form 709 if the GST tax is reported on a gift return instead.

Form selector

Use this form or another form?

Only estate tax owed

No GST tax involved

✓ Verify no generation‑skipping transfers

Form 706

GST tax on a lifetime gift

Gift tax return includes GST schedule

✓ Confirm GST exemption used on gift

Form 709

Deadline or filing window

The GST return is due the same day as the estate tax return – 9 months after the decedent’s death. If you file for an extension on Form 706, the GST deadline extends automatically. No separate extension request is required.

  • —GST taxable amount | Sum of all generation‑skipping transfers | GST tax due | Verify exemption applied

Checklist

What you need before filling it out

1

Line 1 – GST taxable amount

Transfer documents, deeds, trust agreements · Estate accounting records

⚠ Forgetting a transfer✕ High
2

Line 4 – GST exemption used

Prior GST exemption statements · Prior year GST returns

⚠ Using wrong exemption year✕ Medium
3

Schedule A – GST tax computation

Tax tables from instructions · IRS tax rate schedule

⚠ Using outdated rate✕ High
4

Signature block

Executor/Trustee signature · Printed name and title

⚠ Missing or unsigned✕ Critical

Before you submit

  1. 1All assets identified and classified for GST purposes
  2. 2GST exemption amount matches prior filings
  3. 3Tax calculation matches Schedule A tables
  4. 4All required schedules attached
  5. 5Executor or trustee signature present
  6. 6Date of filing on the form
  7. 7Correct IRS mailing address used
  8. 8Copy of the return retained for records
  9. 9Payment (if any) included or electronic payment arranged
  10. 10Extension request filed with Form 706 if needed

How to file this form

  1. 1Collect estate inventory and identify generation‑skipping transfers.
  2. 2Calculate GST taxable amount and apply available exemption.
  3. 3Complete Form 706‑GST line by line, using Schedule A for tax.
  4. 4Attach Schedule A, Schedule B, and any supporting documents.
  5. 5Have the executor or trustee sign the return.
  6. 6Mail to the address in the current instructions or upload via IRS e‑file.
  7. 7Keep a certified copy and proof of mailing or electronic submission.

Known limitations

  1. 1Form instructions may lag behind tax law changes; verify current year rates.
  2. 2Electronic filing is not universally available for all estate situations.
  3. 3IRS may require additional documentation not listed on the form.
  4. 4The form does not calculate state-level GST taxes.

Field map

Compact field-by-field guide

7 fields

Decedent Info

2 items

Decedent Name and Date of Death

Full legal name and date of death of the deceased individual.

Requiredtext
EIN for Estate

Employer Identification Number assigned to the estate.

Requiredein

Executor

1 items

Executor or Representative

Name, address, and contact information of the appointed executor.

Requiredtext

Assets

1 items

Gross Estate Value

Total value of all assets owned by the decedent at time of death.

Requiredamount

Deductions

1 items

Total Deductions

Funeral expenses, debts, administrative costs, and charitable bequests.

Requiredamount

Tax

1 items

Estate Tax

Tax calculated on taxable estate exceeding the applicable exemption amount.

Requiredamount

Signatures

1 items

Executor Signature

The appointed executor must sign under penalty of perjury.

Requiredsignature
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Current form status
IRS

Form 706‑GST is currently in its 2023 edition, reflecting the 2023 tax year rates and exemption amounts. Verify the edition date on the PDF before use.

What changed or needs a fresh check

  • Edition date – confirm 2023 or later
  • Fee – none required for filing
  • Mailing address – use the address in the current instructions
  • Signature line – executor or trustee must sign
  • Electronic filing availability – check IRS e‑file portal

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Quick Facts

The executor of a decedent’s estate or the trustee of a GST‑eligible trust files this form.
It captures the GST taxable amount, GST tax liability, credits, payments, and any adjustments to the GST exemption.
File the GST return by the original estate tax filing deadline—generally 9 months after the date of death, with a possible 6‑month extension.
Mail the completed Form 706‑GST to the IRS Service Center listed in the form’s instructions, or file electronically if the IRS e‑file system supports it for your situation.
Errors can trigger penalties, interest, or a delayed refund of GST credits, and may require an amended return.
Gather the estate’s assets, identify any generation‑skipping transfers, calculate the GST taxable amount, apply any available GST exemption, compute tax using the schedule, and complete the required schedules. Review the instructions line‑by‑line, attach supporting schedules, and sign the return before mailing or uploading.

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After you file

  1. 1Store the filed copy and all supporting schedules for at least 7 years.
  2. 2Track any GST credit carryovers for future returns.
  3. 3Monitor for IRS notices; respond within 30 days if asked for clarification.
  4. 4If a payment was made, reconcile the amount with bank records.
  5. 5Update the estate’s accounting system to reflect GST tax paid.
  6. 6Retain proof of mailing or e‑file confirmation.

Sources

  • SRCForm 706‑GST official PDF title and purposefound in IRS instructions
  • SRCFiling deadline tied to estate tax deadlineIRS guidance
  • SRCNo filing fee listedIRS fee schedule
  • SRCSignature requirementForm instructions
  • SRCMailing addressIRS Service Center list in instructions
  • SRCExtension ruleIRS Publication on estate tax extensions
  • SRCElectronic filing availabilityIRS e‑file system documentation
  • SRCExemption amountIRS annual inflation adjustments
  • SRCSchedule A tax tablesForm 706‑GST instructions
  • SRCPenalty risk for errorsIRS penalty guidelines

Common confusion points

GST vs. estate tax

Both are on Form 706 but separate schedules

→ Verify which schedule applies

Exemption amount

Changes each year

→ Cross‑check with the current year’s exemption table

Generation‑skipping definition

Includes grandchildren, trusts for grandchildren, etc.

→ Review transfer documents carefully

Extension rules

GST deadline follows estate tax extension

→ File Form 706 extension if needed

Electronic filing eligibility

Not all estates qualify

→ Check IRS e‑file portal before assuming

Workflow map

Related forms and next steps

4 signals

Before

Form 706 – Estate Tax Return (base filing)

Current

706-GST

After

Form 709 – Gift Tax Return (if GST tax was reported on a gift)

Often used with

Schedule A of Form 706‑GST – Tax computation

⚠ If something goes wrong

  • File Form 706‑X – Amended Estate/GST Return

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Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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