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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-ST: 706 (Schedule T)

Form 706‑ST is Schedule T, the Generation‑Skipping Transfer (GST) Tax Schedule that attaches to the estate tax return (Form 706). It is filed when an estate or trust has GST taxable transfers or GST exemption allocations.

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Form Overview

IRS Form 706-ST - 706 (Schedule T)

Form 706‑ST is Schedule T, the Generation‑Skipping Transfer (GST) Tax Schedule that attaches to the estate tax return (Form 706). It is filed when an estate or trust has GST taxable transfers or GST exemption allocations.

It captures GST taxable amounts, exemption allocations, GST tax liability, and any GST credit applied.

Risk Radar

Scan points
  • 1A single mis‑calculated GST exemption can trigger a large penalty and delay estate closure.
  • 2Mis‑identifying a transfer as GST‑taxable
  • 3Using the wrong exemption amount
  • 4Applying an outdated GST tax rate
  • 5Omitting required supporting schedules

Plain English

Schedule T reports any transfers that skip a generation, like gifts to grandchildren, and calculates the GST tax owed. If the estate uses part of its GST exemption, the schedule shows how much was used and the tax due.

Submission Date

  • Filing date: 2025-08-29 22:10:24
  • 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

liabilityexemption

Hover a term to preview the meaning.

What this form is for

  • Use when the estate has generation‑skipping transfers or claims GST exemption.
  • Do not use for purely direct transfers to children or spouses.
  • If only a simple estate tax return is needed, file Form 706 without Schedule T.

Form selector

Use this form or another form?

Transfer to a skip person only

Required to report GST tax

✓ Verify GST‑taxable status before filing

Form 706‑ST

No GST taxable transfers

No Schedule T needed

✓ Confirm no skip‑person transfers occurred

Form 706 only

Deadline or filing window

Schedule T must be filed with Form 706 by the estate’s filing deadline—normally the 9th month after death. If an extension is granted, the same extended date applies to Schedule T. No separate deadline exists.

  • —GST taxable amount | Sum of all skip‑person transfers | GST Tax Base | Verify each transfer qualifies
  • —Exemption allocated | Total exemption claimed | Net GST Taxable Base | Ensure exemption does not exceed available exemption

Checklist

What you need before filling it out

1

GST taxable transfer

Deed, trust instrument, or gift letter · Original transaction documents

⚠ Often omitted if transfer is informal✕ High
2

Exemption allocation

Prior GST exemption statements · Prior estate tax returns or IRS notice

⚠ May be double‑counted✕ Medium
3

GST tax calculation

Worksheet from instructions · Computed figures on Schedule T

⚠ Arithmetic errors common✕ High
4

Signature

Executor/Trustee signature · Physical or electronic signature page

⚠ Missing signature invalidates filing✕ High

Before you submit

  1. 1All GST‑taxable transfers identified and listed
  2. 2Exemption amounts match prior filings or IRS notices
  3. 3GST tax calculated using the correct rate table
  4. 4Schedule T attached to the completed Form 706
  5. 5All required supporting documents indexed and attached
  6. 6Executor or trustee signature present
  7. 7Correct mailing address or e‑file submission confirmed
  8. 8Copy of the return retained for records
  9. 9Payment (if any) included or electronic payment arranged
  10. 10Extension request filed, if needed, before original deadline
  11. 11Form numbers and revision dates verified

How to file this form

  1. 1Prepare Form 706 and gather all estate assets and liabilities
  2. 2Identify any skip‑person transfers and calculate GST taxable amounts
  3. 3Complete Schedule T Part I (taxable transfers) and Part II (exemption allocations)
  4. 4Calculate GST tax liability using the schedule’s worksheet
  5. 5Attach Schedule T to Form 706 and sign both forms
  6. 6Choose mailing or e‑file method; if mailing, use the address in the Form 706 instructions
  7. 7Send payment or set up electronic payment for any GST tax due
  8. 8File within the 9‑month deadline or after approved extension

Known limitations

  1. 1Instructions assume familiarity with GST exemption rules; complex trusts may need professional review
  2. 2Electronic filing is limited to estates that meet IRS{{{ } } } e‑file eligibility
  3. 3after_file_steps":
  4. 4Retain a complete copy of Form 706 and Schedule T for at least 7 years,Track any GST tax payments and obtain receipts,Monitor IRS correspondence for notices about exemption adjustments,Update the estate’s tax account with the final GST tax balance,Provide beneficiaries with a copy of the GST schedule if required
  5. 5n \
  6. 6confusion_points\
  7. 7:
  8. 8GST vs. estate tax – GST tax applies to skip‑person transfers, not all estate tax items,Exemption allocation – many confuse the lifetime exemption with the annual credit,Rate table year – the GST tax rate changes; use the rate for the year of death,Partial exemptions – allocating only part of the exemption can be tricky,Reporting foreign trusts – special rules may apply and cause mix‑ups

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‑ST is currently active for tax years 2022 onward. The latest revision is dated 2023 and supersedes earlier versions.

What changed or needs a fresh check

  • Edition date: 2023 revision
  • Fee: No separate fee; included with Form 706 filing
  • Mailing address: See Form 706 instructions for the correct Service Center
  • Electronic filing: Available if the estate meets e‑file eligibility
  • Signature requirement: Executor or trustee must sign Schedule T

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Quick Facts

The executor of a decedent’s estate or the trustee of a qualified trust files Schedule T.
It captures GST taxable amounts, exemption allocations, GST tax liability, and any GST credit applied.
Schedule T is filed with Form 706 by the estate’s filing deadline—generally 9 months after the date of death, with a possible 6‑month extension.
Submit the completed Form 706 with Schedule T to the IRS Service Center listed in the Form 706 instructions, either by mail or through the IRS e‑file system if the estate qualifies for electronic filing.
Errors can cause underpayment of GST tax, trigger penalties, or delay the estate’s final tax clearance, affecting distributions to beneficiaries.
1. Gather all GST‑related transfers and exemption documents. 2. Complete Part I to report taxable transfers, then Part II for exemption allocations. 3. Calculate GST tax using the rates in the instructions. 4. Attach Schedule T to Form 706 and sign. 5. Mail or e‑file by the deadline.

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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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