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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-SE: 706 (Schedule E)

Form 706 (Schedule E) is the generation‑skipping transfer (GST) tax worksheet that attaches to the estate tax return (Form 706). Use it when an estate or trust makes a transfer that could be subject to GST tax.

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Form Overview

IRS Form 706-SE - 706 (Schedule E)

Form 706 (Schedule E) is the generation‑skipping transfer (GST) tax worksheet that attaches to the estate tax return (Form 706). Use it when an estate or trust makes a transfer that could be subject to GST tax.

It captures the value of taxable gifts, the GST exemption used, and the GST tax due or credit.

Risk Radar

Scan points
  • 1A single mis‑typed exemption figure can add thousands of dollars in GST tax.
  • 2Using the wrong GST exemption amount
  • 3Misclassifying a transfer as non‑GST when it is
  • 4Entering asset values without fair‑market appraisal
  • 5Omitting required Schedule D or other supporting schedules

Plain English

When a decedent’s assets skip a generation—like going to a grandchild instead of a child—the IRS may tax that transfer. Schedule E calculates any GST tax owed and reports it with the estate return. It’s a spreadsheet‑style worksheet, not a standalone form.

Submission Date

  • Filing date: 2025-08-27 22:10:22
  • 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

exemption

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What this form is for

  • Use when the estate makes a generation‑skipping transfer.
  • Do not use if only a regular estate tax return is required and no GST issue exists.
  • If the transfer is a direct gift made before death, use Form 709 instead.

Form selector

Use this form or another form?

Direct gift to a grandchild

Gift tax return, not estate

✓ Verify whether the donor is alive

Form 709

Non‑GST taxable bequest

No Schedule E needed

✓ Confirm generation‑skip status

Form 706 only

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

The latest edition of Form 706 and Schedule E is for the 2024 tax year, released October 2023. Check the IRS website for any subsequent updates before filing.

What changed or needs a fresh check

  • Edition date: Verify the form shows “2024” edition.
  • {{{{ }}}}Fee: No

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Quick Facts

The executor or personal representative of the decedent’s estate files it, together with Form 706.
It captures the value of taxable gifts, the GST exemption used, and the GST tax due or credit.
File Schedule E with the estate’s Form 706, which is due nine months after the date of death, with a possible six‑month extension.
Mail the completed Form 706 package to the IRS Service Center listed in the Form 706 instructions, or e‑file if the software supports it.
Errors can inflate GST tax, trigger penalties, or cause the estate to miss a credit that could reduce overall tax liability.
1. Gather the decedent’s asset list and prior GST exemption records. 2. Complete the GST exemption worksheet to determine how much exemption remains. 3. Enter the value of generation‑skipping transfers and apply the exemption. 4. Compute the GST tax using the rates in the instructions and transfer the result to Form 706. 5. Review totals, sign, and attach to the estate return.

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Source transparency

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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