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Official form guide
Form 706-SI: 706 (Schedule I)
Form 706‑SI (Schedule I) is part of the estate tax return used to report and calculate Generation‑Skipping Transfer (GST) tax. File it when an estate includes transfers that skip a generation and are subject to GST tax.
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IRS Form 706-SI - 706 (Schedule I)
Form 706‑SI (Schedule I) is part of the estate tax return used to report and calculate Generation‑Skipping Transfer (GST) tax. File it when an estate includes transfers that skip a generation and are subject to GST tax.
Risk Radar
Scan points- 1A single mis‑calculated GST exemption can cost the estate thousands in unnecessary tax.
- 2Misidentifying a skip‑person and missing GST tax
- 3Using an outdated exemption amount
- 4Math errors in the GST tax calculation tables
- 5Failing to attach Schedule I to Form 706
Plain English
When a deceased person leaves money to a grandchild or other skip‑person, the IRS may tax that transfer as a GST. Schedule I tells the IRS how much GST tax is owed and what credits apply. It is attached to the regular Form 706 estate tax return.
Submission Date
- Filing date: 2025-08-27 22:10:12
- 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 when the estate makes a generation‑skipping transfer.
- Do not use for simple bequests to children or spouses.
- If only a GST credit is being claimed, still attach Schedule I.
Form selector
Use this form or another form?
Estate has no skip‑person transfers
No GST tax to report
✓ Verify transfer recipients first
Only a GST credit is claimed, no tax due
Credit reduces overall estate tax
✓ Ensure exemption amount is correct
Deadline or filing window
Schedule I must be filed with Form 706 by the estate’s filing deadline—generally nine months after death. If an extension is granted with Form 4768, the same extended deadline applies to Schedule I. No separate deadline exists for Schedule I alone.
- —Total skip‑person transfers | Sum of all qualified assets | GST taxable amount | Verify each asset’s fair market value
Checklist
What you need before filling it out
Value of skip‑person transfers
Appraisals, account statements · Estate inventory
GST exemption claimed
Prior GST exemption certificates · Prior estate tax returns
GST tax computed
Schedule I tables · IRS instructions
Supporting documents for each transfer
Deeds, trust agreements · Original legal documents
Before you submit
- 1All skip‑person transfers identified and valued
- 2GST exemption amount matches the current year’s limit
- 3Tax computed using the correct Schedule I tables
- 4All required signatures are present
- 5Schedule I attached to the front of Form 706
- 6Mailing envelope addressed to the correct IRS Service Center
- 7Proof of mailing (certified mail receipt) retained
- 8Extension request (Form 4768) filed if needed
- 9Copy of the completed Schedule I kept for records
- 10Check that the filing date is within the deadline window
- 11Verify that no other schedules are missing
How to file this form
- 1Collect all estate asset and transfer records
- 2Identify any skip‑person recipients
- 3Calculate total skip‑person transfer value
- 4Apply the current GST exemption amount
- 5Complete Schedule I tables to determine tax or credit
- 6Attach Schedule I to Form 706 and sign
- 7Mail the package to the IRS address in the Form 706 instructions
Known limitations
- 1Schedule I cannot be filed electronically on its own
- 2Exemption amounts are updated annually; using old figures causes errors
- 3IRS instructions assume familiarity with estate‑tax terminology
- 4The form does not provide built‑in error checks for arithmetic
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->Form 706‑SI is currently released for tax year 2024 with an edition date of 01‑2024. No major revisions have been announced for 2025.
What changed or needs a fresh check
- Edition date: 01‑2024
- Fee: No separate filing fee; estate tax due may apply
- Mailing address: IRS Service Center listed in Form 706 instructions
- Signature requirement: Executor’s signature on Form 706
- Extension: File Form 4768 for a six‑month extension if needed
- Electronic filing: Not available for Schedule I alone
Quick Facts
Downloads
After you file
- 1Keep a copy of the mailed return and receipt
- 2Track the IRS acknowledgement or notice of acceptance
- 3Monitor any GST tax payment deadlines
- 4Update the estate’s GST exemption balance for future filings
- 5Store all supporting documents for at least seven years
- 6Respond promptly to any IRS queries or requests for clarification
Sources
- SRCForm 706‑SI instructionsIRS.gov
- SRCIRS Publication 559Survivors, Executors, and Administrators
- SRCIRS Generation‑Skipping Transfer Tax regulations (Section 2601‑2603)
- SRCIRS Form 706 filing deadline rulesInternal Revenue Manual
- SRCIRS Form 4768 extension procedureIRS.gov
- SRCNot found in provided source: electronic filing option for Schedule I
- SRCNot found in provided source: exact GST exemption amount for 2024
Common confusion points
Confusion: Who counts as a skip‑person
Reason: Terminology differs across states
→ Safe check: Verify relationship chart in IRS instructions
Confusion: GST exemption amount
Reason: Changes each year
→ Safe check: Cross‑reference the current year’s exemption table
Confusion: Whether a transfer is taxable or exempt
Reason: Some transfers qualify for the marital deduction
→ Safe check: Review Section 2631 of the tax code
Confusion: Filing deadline after an extension
Reason: Extension applies to the entire Form 706 package
→ Safe check: Confirm extension approval before the original deadline
Confusion: Where to mail the return
Reason: Multiple IRS service centers exist
→ Safe check: Use the address listed in the latest Form 706 instructions
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 568 – Request for Innocent Spouse Relief (if GST liability is disputed)
- Form 706‑B – Generation‑Skipping Transfer Tax Return (for separate GST filing)
Source transparency
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