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Official form guide
Form 706A: 706-A
Form 706‑A is the Generation‑Skipping Transfer (GST) tax return for certain property that is not reported on Form 706. It is filed when a GST‑taxable transfer occurs and the estate tax return is not required or has already been filed.
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IRS Form 706A - 706-A
Form 706‑A is the Generation‑Skipping Transfer (GST) tax return for certain property that is not reported on Form 706. It is filed when a GST‑taxable transfer occurs and the estate tax return is not required or has already been filed.
Risk Radar
Scan points- 1A single mis‑calculated exemption can trigger a $10,000 penalty.
- 2Incorrect property valuation
- 3Misapplication of GST exemption amount
- 4Missing signature or date
- 5Sending to the wrong IRS address
Plain English
If you give away or bequeath assets that skip a generation—like a grandchild—you may owe GST tax. This form tells the IRS how much GST tax is due for those specific transfers when a regular estate tax return isn’t being used.
Submission Date
- Filing date: 2025-09-10 22:10:13
- 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 a GST‑taxable transfer occurs and no Form 706 is filed.
- Do not use for regular estate tax returns; those require Form 706.
- If the transfer is a direct gift to a spouse, check Form 709 instead.
Form selector
Use this form or another form?
Transfer to a spouse
Gift tax return required for annual exclusion tracking
✓ Verify spouse exemption first
Estate with > $12,920,000 value
Full estate tax return needed
✓ GST tax may be reported on Schedule A of Form 706
Generation‑skipping trust funded after death
GST tax on trust assets
✓ Ensure trust is properly identified
Deadline or filing window
The filing deadline is the 9‑month anniversary of the transfer date. If you also file Form 706, you may request a 6‑month automatic extension by filing Form 4768. Extensions do not extend the payment deadline, so any tax due must be paid by the original due date.
- —Property fair market value | Sum of appraised values | GST taxable amount | Verify appraisal date within 3 months of transfer
Checklist
What you need before filling it out
Property value
Independent appraisal · Appraisal report
GST exemption used
Prior exemption statements · Prior GST returns or IRS notice
Tax calculation
Worksheet calculations · Form 706‑A Schedule A
Signature
Signed form · Original signature page
Before you submit
- 1Confirm the transfer is GST‑taxable and not covered by Form 706.
- 2Obtain a current, qualified appraisal.
- 3Calculate GST exemption correctly.
- 4Complete all required schedules and worksheets.
- 5Attach supporting documents (appraisal, prior GST statements).
- 6Sign and date the form.
- 7Include payment or a payment voucher if tax is due.
- 8Verify mailing address matches the latest IRS instructions.
- 9Check for any required extensions and file Form 4768 if needed.
- 10Make a copy of the entire packet for your records.
- 11Use certified mail or a delivery service with tracking.
- 12Retain proof of payment and receipt.
How to file this form
- 1Gather appraisal, prior GST exemption records, and transfer documents.
- 2Calculate GST tax using the worksheets in the instructions.
- 3Fill out Form 706‑A, attaching all required schedules.
- 4Sign the form and attach a payment voucher if tax is owed.
- 5Mail the packet to the Service Center listed for your state.
- 6If filing electronically, upload the PDF through the IRS e‑file portal and follow the electronic signature process.
- 7Track delivery and keep the tracking number.
Known limitations
- 1Instructions do not provide an online calculator; manual worksheets are required.
- 2Form does not accept electronic signatures for paper filings.
- 3The IRS may change the filing address annually; verify each year.
- 4No automatic penalty waiver for late extensions; payment must be timely.
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.
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Fillable formOpen in Editor->Form 706‑A is currently the 2024 edition, released October 2023. No major revisions have been announced for 2025.
What changed or needs a fresh check
- Edition date: October 2023 (2024 version)
- Fee: None, but payment of tax may be required
- Mailing address: See instructions for the appropriate IRS Service Center
- Electronic filing: Verify e‑file availability for your situation
- Signature requirement: Original signature required on paper filing
Quick Facts
Downloads
After you file
- 1Save a scanned copy of the filed form and all attachments.
- 2Record the tracking number and delivery confirmation date.
- 3Monitor the IRS account for payment processing or notice of balance due.
- 4Keep the appraisal and exemption documentation for at least 7 years.
- 5If you receive a notice, compare it against your calculations promptly.
- 6Update your GST exemption tracking worksheet for future transfers.
- 7Consider consulting a tax professional if a discrepancy arises.
Sources
- SRCForm 706‑A title and purposeIRS instructions
- SRCFiling deadline (9 months)IRS instructions
- SRCExtension rules (Form 4768)IRS guidance
- SRCNo filing fee listedIRS form cover page
- SRCSignature requirementForm 706‑A instructions
- SRCMailing addressIRS Service Center list in instructions
- SRCExemption amount referenceIRS Publication 559 (2023)
- SRCElectronic filing statusIRS e‑file eligibility list
Common confusion points
GST vs. estate tax
Both involve transferred property but are separate filings
→ Verify which tax applies first
Exemption year
Exemption amounts change annually
→ Use the year of transfer for calculation
Form 706‑A vs. Form 709
Gifts to individuals use 709, not 706‑A
→ Check the recipient relationship
Electronic filing availability
Not all IRS centers accept e‑file for 706‑A
→ Confirm in the current instructions
Payment deadline
Extension covers filing, not payment
→ Pay tax by original due date
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File Form 568 (Request for Penalty Abatement) after receiving a notice
Source transparency
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