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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-SG: 706 (Schedule G)

Form 706‑SG is Schedule G attached to the United States Estate (and Generation‑Skipping Transfer) Tax Return (Form 706). It reports generation‑skipping transfer (GST) tax items for the decedent’s estate. File it when the estate has GST taxable transfers or GST exemption allocations.

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Form Overview

IRS Form 706-SG - 706 (Schedule G)

Form 706‑SG is Schedule G attached to the United States Estate (and Generation‑Skipping Transfer) Tax Return (Form 706). It reports generation‑skipping transfer (GST) tax items for the decedent’s estate. File it when the estate has GST taxable transfers or GST exemption allocations.

It captures GST taxable gifts, GST exemption allocations, GST tax payable, and related adjustments for the estate.

Risk Radar

Scan points
  • 1A missing or inaccurate Schedule G can trigger a $10,000 penalty per GST tax error.
  • 2Misidentifying a skip‑person and omitting a GST taxable transfer
  • 3Using the wrong exemption amount for the decedent’s filing year
  • 4Leaving Schedule G blank when GST tax is actually due
  • 5Mismatching totals between Form 706 and Schedule G

Plain English

When a person leaves assets to grandchildren or other “skip” persons, the IRS may tax that transfer as a generation‑skipping transfer. Schedule G tells the IRS how much GST tax is owed or how much exemption is used. It’s a supplement to the main estate tax return.

Submission Date

  • Filing date: 2025-08-27 22:10:21
  • 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

exemptionpayableperson

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What this form is for

  • Use when the estate has generation‑skipping transfers or needs to allocate GST exemption.
  • Do not use if the estate has no GST‑taxable events; a plain Form 706 suffices.
  • If the estate only reports GST gifts made during life, file Form 709 instead.

Form selector

Use this form or another form?

Estate has only GST‑exempt transfers

No GST tax to report

✓ Verify exemption usage before omitting Schedule G

Form 706 without Schedule G

Beneficiary receives a direct GST‑taxable gift after death

Gift tax, not estate tax, applies

✓ Confirm the transfer date

Form 709 (gift tax return)

Deadline or filing window

The estate tax return, including Schedule G, is due nine months after the decedent’s date of death. A six‑month automatic extension can be obtained by filing Form 4768 before the original deadline. If an extension is granted, the new due date is fifteen months after death.

  • —GST taxable transfer amount | Sum of all skip‑person transfers | GST tax base | Verify inclusion of all skip‑person assets

Checklist

What you need before filling it out

1

Line 1 – GST taxable transfers

Deeds, trust agreements, account statements · Decedent’s records

⚠ Forgetting a small trust✕ Medium risk
2

Line 2 – GST exemption allocated 2023

IRS GST exemption 2023 notice 2022 2023 · IRS 2023 2024 exemption bulletin 2023 2024

⚠ Using prior‑✕ Not clearly stated in the provided official source

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‑SG is currently the 2023 revision, published in October 2023. Verify the edition date on the first page before use.

What changed or needs a fresh check

  • Edition date: Verify the form shows “2023” on the top right.
  • Fee: No filing fee for Form 706, but check for any state estate tax fees.
  • Mailing address: Use the address in the Form 706 instructions for your state.
  • Signature: Executor must sign both Form 706 and Schedule G.
  • Attachments: Include any prior GST exemption statements.
  • Extension: File Form 4768 for a six‑month extension if needed.

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Quick Facts

The executor or personal representative of the decedent’s estate files Schedule G with Form 706.
It captures GST taxable gifts, GST exemption allocations, GST tax payable, and related adjustments for the estate.
Schedule G is filed 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, including Schedule G, to the IRS Service Center listed in the Form 706 instructions. Electronic filing is not available for Schedule G; it must be attached to a paper Form 706.
Errors can cause underpayment of GST tax, trigger penalties, and delay estate administration. Incorrect exemption allocations may affect future GST tax liability for beneficiaries.
1. Gather the decedent’s GST exemption statements, prior GST returns, and a list of all skip‑person transfers. 2. Complete the main Form 706 first, then fill Schedule G line‑by‑line using the GST data. 3. Attach Schedule G to Form 706, sign, and include any required schedules. 4. Mail the package to the address in the Form 706 instructions before the deadline.

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

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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