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Form 706-GST: 706-GS(T)
IRS Form 706-GS(T) is used by a trustee to figure and report the tax due from certain trust terminations subject to the generation-skipping transfer (GST) tax; generally, it must be filed by April 15 of the following year.
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IRS Form 706-GST - 706-GS(T)
IRS Form 706-GS(T) is used by a trustee to figure and report the tax due from certain trust terminations subject to the generation-skipping transfer (GST) tax; generally, it must be filed by April 15 of the following year.
Risk Radar
Scan points- 1Failure to enter 'Applied for' on Line 1b if you do not have the TIN by the due date is a critical error.
- 2Filing without writing 'Applied for' on Line 1b if the TIN is pending.
- 3Not refiguring the inclusion ratio when property transfers into a pre-existing trust (Part II, Line 3).
- 4Omitting details in Part IV, Line 12 regarding unreported terminations during the year.
- 5Failing to sign and verify the declaration under penalties of perjury by the trustee/representative.
Plain English
This form helps a trustee calculate and report taxes when a specific trust ends. It documents the required GST tax amount for that termination event. Filing this correctly ensures the proper generation-skipping transfer tax is accounted for on the return.
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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What this form is for
- Use this form when a trustee needs to figure and report the tax due from certain trust terminations that are subject to the generation-skipping transfer (GST) tax.
- Do not use it when the termination does not require reporting on Form 706-GS(T), or when you need to change information on an already filed return (in which case, file another Form 706-GS(T)).
- Check Form 709 instead when filing the donor spouse's gift tax return or the deceased settlor’s estate tax return.
Form selector
Use this form or another form?
Need to report a termination not on this return due to medical/educational exclusions or prior GST tax payment
Part IV of the form
✓ Ensure you complete line 12 describing the specific termination.
Filing as a nonexplicit trust that needs to show its effect is similar to an explicit trust
Part IV of the form
✓ Complete Part IV, line 13 describing the trust arrangement when not explicitly stated.
Filing a return where you need to change something already submitted
Supplementing the original filing
✓ Enter “Supplemental Information” across the top of page 1 and include a statement of changes.
Deadline or filing window
The filing trigger is the calendar year in which the termination occurs. The deadline is April 15 of the following year; if that day falls on a Saturday, Sunday, or legal holiday, it must be filed on the next business day. An automatic extension can be requested by filing Form 7004 on or before the regular due date.
Checklist
What you need before filling it out
Purpose
Trustee must figure/report tax due from trust terminations subject to GST tax · Instructions p.1 / Form p.1
Filer Requirement
The trustee of any trust with a taxable termination · Instructions p.1
Due Date
April 15 of the year following the calendar year in which the termination occurs · Instructions p.1
TIN Requirement
All trusts must have a TIN (especially nonexplicit trusts) · Instructions p.4
Filing Order
Parts I and II, Schedule A, then Parts III and IV · Instructions p.4
Exemption Amount (Pre-1999)
$1 million for transfers made through 1998 · Instructions p.7
Before you submit
- 1Complete Part I—General Information before proceeding.
- 2Ensure all required questions (3, 6, and 7) are addressed on Schedule A.
- 3Confirm that you have completed Parts II and IV in the correct sequence relative to Schedule A.
- 4Verify that if your trust is nonexplicit, Part IV, line 13 describes the arrangement.
- 5Check that the Tax Computation (Part III) reflects a summary from Schedule A, line 6a.
- 6If filing via PDS, confirm you are using the specific IRS address for PDS filers.
- 7Ensure the return is signed before mailing or submitting electronically.
How to file this form
- 1Complete Part I—General Information and Part II—Trust Information first.
- 2Fill out Schedule A, ensuring you summarize any GST tax amounts calculated in Parts II/IV.
- 3Next, complete Part III—Tax Computation, referencing the summary on Schedule A.
- 4Finally, fill out Part IV—Supplemental Trust Information to provide additional details as requested.
- 5Mail or electronically submit Form 706-GS(T) by April 15 of the following year (or earlier if required).
- 6Keep a copy of the filed return for your records.
Known limitations
- 1The generation-skipping transfer (GST) tax exemption amount increases yearly; specific amounts must be referenced elsewhere.
- 2For generations-skipping transfers made through 1998, the GST exemption amount was $1 million.
- 3If a trust or nonexplicit trust does not have a Taxpayer Identification Number (TIN), it should apply for one before filing Form 706-GS(T).
- 4The form is used specifically to figure and report tax due from certain trust terminations subject to the GST tax, but its purpose is not defined as covering all trusts.
- 5If using a Private Delivery Service (PDS), the IRS address must be used, and PDSs cannot deliver items to P.O. boxes.
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 (12/25); users can find the latest information at IRS.gov/Form706GST, and recent changes include reorganizing lines in Part I and moving questions 3, 6, and 7 to Schedule A.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025 (12/25).
- Mailing address — confirm you are using either the standard IRS Center or the PDS address.
- Taxpayer Identification Number — confirm all trusts have a TIN, especially if nonexplicit.
- Order of completion — verify that Parts I and II are completed before Schedule A, which precedes Parts III and IV.
Quick Facts
Downloads
After you file
- 1File another Form 706-GS(T) if changes need to be made after filing.
- 2When submitting a supplemental return, enter “Supplemental Information” across the top of page 1 of Form 706-GS(T).
- 3Include a statement detailing what has changed along with supporting information when submitting a supplement.
- 4Keep a copy of the filed Form 706-GS(T) for your records.
Sources
- SRCInstructions p.1 — The purpose of Form 706-GS(T) is used by a trustee to figure and report tax due from certain trust terminations subject to the GST tax.
- SRCInstructions p.1 — Generally, the trustee must file Form 706-GS(T) by April 15 of the year following the calendar year in which the termination occurred.
- SRCInstructions p.4 — All trusts filing Form 706-GS(T) must have a Taxpayer Identification Number (TIN) on Line 1b.
- SRCInstructions p.1 — If using a Private Delivery Service (PDS), file at Internal Revenue Service, 333 W. Pershing Road, Kansas City, MO 64108.
- SRCInstructions p.7 — For generation-skipping transfers made through 1998, the GST exemption amount was $1 million.
- SRCInstructions p.4 — If more than six Schedules A are attached, enter the total GST tax from all Schedules A in excess of six on Line 6b (Part III).
- SRCInstructions p.5 — When supplementing Form 706-GS(T), you must refer to the gift tax return (Form 709) or the deceased settlor’s estate tax return (Form 706).
- SRCInstructions p.1 — If filing by mail using a PDS, use the IRS address: Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999.
Common confusion points
When do I file?
The trustee generally must file by April 15 of the year following the termination.
→ Check if the due date falls on a Saturday, Sunday, or legal holiday; if so, file on the next business day.
What happens if my TIN isn't ready?
If you do not receive the Taxpayer Identification Number (TIN) by the due date for Form 706-GS(T), write “Applied for” on line 1b.
→ Confirm that "Applied for" is written exactly as shown on Line 1b.
How do I pay electronically?
The IRS recommends electronic payment, and options include any of the listed payment methods (referencing IRS.gov/Payments).
→ Verify the specific accepted electronic payment options on IRS.gov/Payments.
What if my trust has multiple Schedules A?
If you have more than six Schedules A attached to Form 706-GS(T), enter the total GST tax from all Schedules A in excess of six on Line 6b.
→ Ensure this calculation is done correctly before entering the amount on Line 6b.
What if I'm using a PDS?
File at the specific address for PDSs: Internal Revenue Service, 333 W. Pershing Road, Kansas City, MO 64108.
→ Confirm that your chosen PDS is listed as designated by the IRS on IRS.gov/PDS.
What do I refer to if my trust was formed before a certain date?
If property is transferred into a pre-existing trust (Part II, Line 3), you must refigure the inclusion ratio and complete Part IV, line 11 stating how it was calculated.
→ Check if your situation requires completing Part IV, line 11 after answering 'Yes' to the pre-existing transfer question.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns — Use this to request an automatic extension if you cannot file by the due date.
Questions about IRS Form 706-GST
What is IRS Form 706-GST used for?
This form helps a trustee calculate and report taxes when a specific trust ends. It documents the required GST tax amount for that termination event. Filing this correctly ensures the proper generation-skipping transfer tax is accounted for on the return.
Who must file IRS Form 706-GST?
Generally, the trustee of any trust that has a taxable termination must file IRS Form 706-GS(T) for the tax year in which the termination occurred.
What information does IRS Form 706-GST require?
The form collects general information (Part I), details about the trust (Part II), the calculated tax amounts (Part III), and supplemental data like how the inclusion ratio was figured (Part IV).
When is IRS Form 706-GST due?
Generally, the trustee must file IRS Form 706-GS(T) by April 15 of the year following the calendar year in which the termination occurs.
Where do I file IRS Form 706-GST?
Filers can use designated Private Delivery Services (PDSs); for the standard IRS mailing address when using a PDS, refer to IRS.gov/PDSStreetAddresses.
How do I complete IRS Form 706-GST?
The process involves filling out Parts I through IV, ensuring that if property was contributed to a pre-existing trust, Part IV, line 11 details the inclusion ratio calculation. The trustee or an authorized representative must verify and sign the declaration under penalties of perjury before sending it.
What happens if IRS Form 706-GST is filed incorrectly?
If the trustee fails to file by the due date without an extension, there is no explicit penalty stated in the source other than the requirement to file on time.
When do I file?
The trustee generally must file by April 15 of the year following the termination. Check if the due date falls on a Saturday, Sunday, or legal holiday; if so, file on the next business day.
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