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Form 706-QDT: U.S. Estate Tax Return for Qualified Domestic Trusts
IRS Form 706-QDT is the U.S. Estate Tax Return for Qualified Domestic Trusts, used to report estate tax due on distributions from a QDOT; if filing due to spouse's death, it must be filed within 9 months.
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IRS Form 706-QDT - U.S. Estate Tax Return for Qualified Domestic Trusts
IRS Form 706-QDT is the U.S. Estate Tax Return for Qualified Domestic Trusts, used to report estate tax due on distributions from a QDOT; if filing due to spouse's death, it must be filed within 9 months.
Risk Radar
Scan points- 1If filing due to spouse's death, ensure the return includes ALL reportable distributions from that calendar year.
- 2Filing without reporting all reportable distributions from the calendar year when filing due to spouse's death.
- 3Not including all QDOT estate tax paid during the current year on Schedule B, Part II columns (c) through (g).
- 4Trustee failing to provide a completed Schedule B to the designated filer at least 60 days before the due date.
- 5Incorrectly rounding amounts when using whole dollars; must round all figures consistently.
Plain English
This form allows a trustee of a qualified domestic trust (QDOT) to calculate and report the federal estate tax owed. It covers taxes related to money distributed out of the trust, the value of assets left in the trust after a spouse dies, and certain annuity payments made by the trust.
Submission Date
- Filing date: 2025-09-10 22:10:14
- 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 the trustee or designated filer of a qualified domestic trust (QDOT) needs to report estate tax due on certain distributions, the value of property remaining in the QDOT upon the surviving spouse's death, or the corpus portion of certain annuity payments.
- Do not use Form 706-QDT when the QDOT does not have a taxable event or make a distribution on account of hardship during the year (though filing may be needed to notify the IRS of exemption).
- Check Form 2848 instead when authorizing another person to act for the trustee/designated filer before the IRS.
Form selector
Use this form or another form?
Trustee is filing and surviving spouse is beneficiary of only one QDOT
The trustee of that QDOT is liable for filing and paying the tax.
✓ Check Part I to confirm trust details.
Trustee is filing and surviving spouse is beneficiary of more than one QDOT
The trustee must file unless the decedent's executor designated one U.S.
✓ Check Part II—Elections by the Trustee/Designated Filer.
Filing due to death of the surviving spouse
A copy of the death certificate must be attached to this filing.
✓ Check instructions for attachment requirements.
Deadline or filing window
Generally, the annual return is due on or after January 1 but no later than April 15 following a taxable event. If the surviving spouse dies, the return must be filed within 9 months of the date of death; this may make the deadline earlier than April 15.
Checklist
What you need before filling it out
QDOT Tax Due Date
April 15 of the year following the calendar year of taxable distributions · General Filing Requirement
Trust Instrument Copy
Must be attached to the first Form 706-QDT filed for the trust · First filing requirement
Penalty for Negligence/Disregard
20% penalty (per Section 6662) · Tax computation section
Trustee Filing Order
Part I $ ightarrow$ Part II $ ightarrow$ Schedule B (lines 1a & 1b of Part I) $ ightarrow$ Schedule A $ ightarrow$ Part III · Completing the return sequentially
PDS Mailing Address
Internal Revenue Submission Processing Center, 333 W. Pershing Kansas City, MO 64108 · Where To File section
Before you submit
- 1Verify that the trustee or designated filer has signed the declaration under penalties of perjury.
- 2Confirm that if an overpayment exists on Part III, line 15a, direct deposit information is entered on lines 15b, 15c, and 15d.
- 3Check that a copy of the trust instrument is attached to this first filing (or death certificate if filing due to spouse's death).
- 4Ensure all totals from Parts II through V of Schedule B have been entered into the corresponding 'Total' lines on Schedule A.
- 5If using a PDS, verify that you are sending the return to the Internal Revenue Submission Processing Center address (333 W. Pershing Kansas City, MO 64108).
- 6Confirm that if the trustee is filing and there is more than one trustee, all listed trustees have verified the return.
- 7If a designated filer is used, verify that the trustee completed Schedule B at least 60 days before the due date.
How to file this form
- 1Prepare Part I—General Information first on Form 706-QDT.
- 2Complete Part II—Elections by the Trustee/Designated Filer, followed by all of Schedule B (including lines 1a and 1b of Part I).
- 3Enter the totals from Parts II through V of Schedule B into the corresponding 'Total' lines on Schedule A, then complete Part III—Tax Computation.
- 4Sign the declaration under penalties of perjury as the trustee or designated filer. Proof of filing is achieved by mailing to the correct IRS address or using a PDS.
Known limitations
- 1The IRS Form 706-QDT applies to a qualified domestic trust (QDOT) when reporting estate tax due on certain distributions, the value of property remaining in the QDOT upon the surviving spouse's death, and the corpus portion of certain annuity payments.
- 2If an overpayment occurs on Part III, line 15a of Form 706-QDT, direct deposit information must be entered on Part III, lines 15b, 15c, and 15d.
- 3For the special use valuation under section 2032A, the total value of property cannot be decreased from its Fair Market Value (FMV) by more than $1,420,000 for decedents dying in 2025.
- 4Marital and charitable deductions are only allowable if the property remained in the QDOT on the date of the surviving spouse's death AND was includible in the gross estate of the surviving spouse (or would have been if the spouse were a U.S. citizen or resident).
- 5The sum of amounts entered in Parts IV and V of Schedule B must not exceed the total amount entered in Part III of Schedule B.
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 of IRS Form 706-QDT is dated August 2025, and the instructions note that for the latest information, filers should check IRS.gov/Form706QDT. The form underwent a redesign to work more efficiently for taxpayers and the IRS.
What changed or needs a fresh check
- Edition date — confirm the revision date reads August 2025.
- Payment method — confirm direct deposit fields are filled on Part III, lines 15b, 15c, and 15d if an overpayment exists on line 15a.
- Mailing address — confirm you use the Department of the Treasury address (Kansas City, MO 64999) unless using a PDS, in which case use the Internal Revenue Submission Processing Center address (333 W. Pershing Kansas City, MO 64108).
- Signature — confirm the trustee/designated filer signs the declaration under penalties of perjury.
- Trust Instrument — confirm you attach a copy to the first filing for that trust.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 706-QDT.
- 2If filing a supplemental Form 706-QDT, attach a copy of the original Form 706-QDT that was already filed.
- 3When making payments for tax due on Part III, line 14, electronic payment is recommended; use IRS.gov/Payments for options.
- 4If using direct deposit for refunds (Part III, line 15a overpayment), ensure the information is entered on Part III, lines 15b, 15c, and 15d.
- 5For supplemental filings, include a statement detailing what has changed along with the supporting information.
Sources
- SRCInstructions p.1 — The purpose of Form 706-QDT is to report estate tax due on distributions from a QDOT, the value of property remaining in the QDOT upon surviving spouse's death, and corpus portion of certain annuity payments.
- SRCInstructions p.2 — If filing a supplemental Form 706-QDT, you must include a statement detailing what has changed along with the supporting information.
- SRCInstructions p.5 — To elect special use valuation under section 2032A, check 'Yes' on line 2 and complete/attach Schedule T (Form 706) and its required additional statements.
- SRCInstructions p.5 — For decedents dying in 2025, the total value of property valued under section 2032A may not be decreased from FMV by more than $1,420,000.
- SRCInstructions p.7 — Marital and charitable deductions are allowable for property remaining in QDOT upon surviving spouse's death and includible in the gross estate of the surviving spouse (or would have been if a U.S. citizen/resident).
- SRCInstructions p.8 — For claiming the foreign death tax credit, you must complete and attach Schedule P (Form 706).
Common confusion points
What do I file if I am making a supplemental return?
You must enter 'Supplemental Information' on page 1 of Form 706-QDT and attach a copy of the original filed form.
→ Confirm you include the statement detailing the changes.
When should I use Schedule B, Parts IV and V?
Enter entries in Parts IV (Marital Deductions) and V (Charitable Deductions) only if there is an entry in Part III of Schedule B.
→ Check that your total deductions do not exceed the total listed in Part III of Schedule B.
How does special use valuation affect my property value?
You can elect to value farm/closely held business real property at its farm or business use value instead of FMV, provided you check 'Yes' on line 2 and attach Schedule T (Form 706).
→ Verify that the total reduction from FMV does not exceed $1,420,000 for a 2025 decedent.
What is the difference between making a payment and getting a refund?
A balance due on Part III, line 14 requires a payment; an overpayment on Part III, line 15a allows you to enter direct deposit info (lines 15b-d) for a refund.
→ Check which part of Part III dictates the action.
What if I have many marital/charitable deductions?
If there is not enough space in Schedule B, Parts IV and V, attach additional copies of those schedule parts.
→ Look at the bottom of Schedule B to see if more space is required.
Which tax rate applies to my estate?
The maximum tax rate depends on when the decedent died; for example, after Dec 31, 2012, but before Jan 1, 2013, the rate is 40%.
→ Check the "Table of Maximum Tax Rates" based on the date of death.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule P (Form 706) — Must be completed and attached if claiming the foreign death tax credit.
Questions about IRS Form 706-QDT
What is IRS Form 706-QDT used for?
This form allows a trustee of a qualified domestic trust (QDOT) to calculate and report the federal estate tax owed. It covers taxes related to money distributed out of the trust, the value of assets left in the trust after a spouse dies, and certain annuity payments made by the trust.
Who must file IRS Form 706-QDT?
The trustee or designated filer of a qualified domestic trust (QDOT) must use Form 706-QDT. If a designated filer is used, they are responsible for filing the return based on information provided by the trustee.
What information does IRS Form 706-QDT require?
The form collects details such as general information in Part I, election choices in Part II, and tax computations in Part III. Schedule B tracks prior years' taxable distributions (Part II columns a & b) and current year distributions (Part II columns c through g).
When is IRS Form 706-QDT due?
Generally, the annual return is due on or after January 1 but not later than April 15 of the following year if a taxable event occurred. If filing because of the surviving spouse's death, it must be filed within 9 months following that date.
Where do I file IRS Form 706-QDT?
The instructions direct users to IRS.gov/Payments for payment information when making a balance due payment on Part III, line 14. Electronic payments are encouraged via direct deposit fields added to Part III, lines 15b, 15c, and 15d.
How do I complete IRS Form 706-QDT?
If the trustee files it completely, they must prepare it in order: Part I $\rightarrow$ Part II $\rightarrow$ Schedule B (lines 1a & 1b) $\rightarrow$ Schedule A $\rightarrow$ Part III. If a designated filer handles it, they complete Part I $\rightarrow$ Part II $\rightarrow$ Schedule A $\rightarrow$ Part III and attach all relevant Schedules B.
What happens if IRS Form 706-QDT is filed incorrectly?
The source does not specify penalties for late filing or incorrect reporting, but the purpose implies that failure to file correctly means the estate tax due on distributions or remaining corpus is not properly reported to the IRS.
What do I file if I am making a supplemental return?
You must enter 'Supplemental Information' on page 1 of Form 706-QDT and attach a copy of the original filed form. Confirm you include the statement detailing the changes.
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