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Form 706GSD1: 706-GS(D-1)
IRS Form 706-GS(D-1) is used by a trustee to report certain distributions from a generation-skipping trust that are subject to the GST tax. The trustee must file this form for each skip person, and Copy A must be sent to the IRS by April 15 of the following year.
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IRS Form 706GSD1 - 706-GS(D-1)
IRS Form 706-GS(D-1) is used by a trustee to report certain distributions from a generation-skipping trust that are subject to the GST tax. The trustee must file this form for each skip person, and Copy A must be sent to the IRS by April 15 of the following year.
Risk Radar
Scan points- 1Failing to report distributions even if the inclusion ratio applicable to them is zero.
- 2Failing to file for each skip person even if the inclusion ratio is zero.
- 3Not listing different items of property separately if they have different inclusion ratios in Part II.
- 4Using an incorrect date for Column (c) in Part II, which should be the title transfer date.
- 5Omitting the trust's TIN on Line 2b when it is known.
Plain English
This form tells the IRS about money or property given out of a trust that is subject to the generation-skipping transfer (GST) tax. It helps the recipient figure out how much tax they owe on what they received from the trust. A trustee uses this document to report these specific distributions.
Submission Date
- Filing date: 2025-11-18 17:10:05
- 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 this form when a trustee needs to report certain distributions from a trust that are subject to the generation-skipping transfer (GST) tax.
- Do not use this form if the distribution does not qualify as taxable under GST rules, although the trustee must file even if the inclusion ratio is zero.
- Check Form 706-GS(D) instead when the skip person distributee needs the information to complete their own Generation-Skipping Transfer Tax Return for Distributions.
Form selector
Use this form or another form?
Trust has no TIN
Must indicate 'unknown' or 'none' on Line 2b and apply for a TIN
✓ Risk level: Medium
Distributee is a trust
Enter the trust’s specific Taxpayer Identification Number (TIN) on Line 2b
✓ Risk level: Low
Distribution occurred in a foreign country
Complete lines 1h through 1j for the distributee's address
✓ Risk level: Medium
Deadline or filing window
The filing trigger is the calendar year when the distribution was made. The deadline for mailing Copy A to the IRS and sending Copy B to the distributee is April 15 of the following year. If this due date falls on a Saturday, Sunday, or legal holiday, the filing must occur on the next business day.
Checklist
What you need before filling it out
Copy A
Send to IRS · Form p.1 / Instructions p.1
Copy B
Send to distributee · Form p.3 / Instructions p.1
Line 2b (Trust TIN)
The trust’s Taxpayer Identification Number (TIN) · Form p.1 / Instructions p.4
Part I General Information
Name of skip person distributee (Line 1a) · Form p.1 / instructions
Taxable Distribution
Determined by rules discussed in 'Distributions Subject to GST Tax' section · Instructions p.1
Before you submit
- 1Verify that Form 706-GS(D-1) is completed for every skip person distributee.
- 2Confirm the calendar year of the distribution is correctly entered on Part I (Form p.1/p.3).
- 3Ensure Line 2b contains the correct TIN for the trust from which the distribution was made.
- 4Verify that Copy A is ready to be mailed to the IRS address provided in instructions.
- 5Check that both the trustee and preparer have signed and dated their respective signature lines.
- 6If sending internationally, confirm Lines 1h through 1j are fully completed on Part I.
- 7Ensure a copy of Form 706-GS(D-1) is kept for personal records (especially if the distributee is filing Form 706-GS(D)).
How to file this form
- 1Complete all required fields on Form 706-GS(D-1) for each skip person, including Part I and Part II.
- 2Sign and date the form as both the trustee and preparer (if applicable).
- 3Mail Copy A of Form 706-GS(D-1) to the IRS address specified in instructions.
- 4Send Copy B of Form 706-GS(D-1) directly to the skip person distributee by April 15 of the following year, proving distribution documentation.
Known limitations
- 1The requirement to file Form 706-GS(D-1) for each skip person does not apply if the trust is testamentary and the event occurs within 6 months of the transferor’s date of death.
- 2For a nonexplicit trust, the person in actual or constructive possession of the property involved must be the one who files Form 706-GS(D-1).
- 3A trustee does not need to file a return for each skip person even if the inclusion ratio applicable to the distribution is zero.
- 4The instructions provided apply to revocable trusts that meet specific transition rules regarding dates (October 22, 1986, or before September 25, 1985).
- 5A nonexplicit trust must have a TIN separate from any other entity’s TIN and this TIN will be used only by the nonexplicit trust.
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->The current edition is Revision December 2025 (12/25). The instructions direct users to IRS.gov/Form706GSD1 for the latest information regarding Form 706-GS(D-1) and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025 (or 12/25)
- Filing deadline — confirm Copy A is sent to IRS by April 15 of the year following distribution
- Mailing address — confirm sending location matches the transferor’s generation or youngest living ancestor's generation assignment
- Signature — confirm both the trustee and preparer (if different) have signed and dated their respective sections
Quick Facts
Downloads
After you file
- 1The trustee must send Copy B of Form 706-GS(D-1) to the distributee by April 15 of the year following the calendar year when the distribution was made.
- 2The skip person distributee should keep a copy of each Form 706-GS(D-1) received during the year for their records.
- 3The skip person distributee must attach a copy of each Form 706-GS(D-1) received to their Form 706-GS(D).
- 4If an error is believed on the form, the skip person should notify the trustee and request a corrected Form 706-GS(D-1).
- 5When requesting a correction, the skip person must ask the trustee to send a copy of the corrected Form 706-GS(D-1) to the IRS.
Sources
- SRCInstructions p.1 — The purpose of Form 706-GS(D-1) is to report certain distributions from a trust that are subject to the generation-skipping transfer (GST) tax.
- SRCInstructions p.1 — A trustee must file Form 706-GS(D-1) for each skip person who receives a taxable distribution, even if the inclusion ratio is zero.
- SRCInstructions p.1 — Copy A of Form 706-GS(D-1) must be sent to the IRS and Copy B sent to the distributee by April 15 of the year following the calendar year when the distribution was made.
- SRCInstructions p.4 — If the distributee is a trust, its TIN must be entered on Line 2b; if unknown or none, indicate 'unknown' or 'none'.
- SRCForm p.5 — Form 706-GS(D-1) is used by a trustee to report distributions from a trust that are subject to the generation-skipping transfer tax.
- SRCInstructions p.4 — For a nonexplicit trust, its TIN must be separate and used only by that nonexplicit trust.
- SRCForm p.1 — The form is officially identified as Form 706-GS(D-1) (Rev. December 2025), also called Form 706-GSDN.
- SRCInstructions p.3 — The generation assignment can be that of the youngest living ancestor of the individual, who is a descendant of the parent of the transferor.
Common confusion points
Who needs to file this form?
The trustee of any trust that makes a taxable distribution must file a Form 706-GS(D-1) for each skip person.
→ Check Part I, General Information.
What is the deadline for filing?
Copy A must be sent to the IRS and Copy B sent to the distributee by April 15 of the year following the distribution date.
→ Verify this date on Instructions p.1.
When should a trust use this form?
The trustee uses Form 706-GS(D-1) to report certain distributions from a trust that are subject to the generation-skipping transfer (GST) tax.
→ Check General Instructions, Part I.
What happens if my TIN is unknown or missing?
Indicate 'unknown' or 'none' on Line 2b of Form 706-GS(D-1).
→ Refer to instructions for line 2b.
What distinguishes a nonexplicit trust?
A nonexplicit trust must have its own separate TIN, and that TIN is used only by the nonexplicit trust.
→ Check Instructions p.4 regarding Line 2b.
What if my form is not dated correctly?
The revision date on the form should read December 2025 (for this specific edition).
→ Check Form p.1 header.
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Questions about IRS Form 706GSD1
What is IRS Form 706GSD1 used for?
This form tells the IRS about money or property given out of a trust that is subject to the generation-skipping transfer (GST) tax. It helps the recipient figure out how much tax they owe on what they received from the trust. A trustee uses this document to report these specific distributions.
Who must file IRS Form 706GSD1?
The trustee of any trust that makes a taxable distribution must file Form 706-GS(D-1) for each skip person.
What information does IRS Form 706GSD1 require?
Part I provides general information, including the trust's TIN. Part II reports all taxable distributions made during the year, and Part III contains specific Trust Information.
When is IRS Form 706GSD1 due?
The trustee must file Copy A of Form 706-GS(D-1) with the IRS and send Copy B to the distributee by April 15 of the year following the calendar year when the distribution was made.
Where do I file IRS Form 706GSD1?
The trustee must send Copy A of Form 706-GS(D-1) to the address listed under Where To File (specific address not provided in excerpt).
How do I complete IRS Form 706GSD1?
The trustee completes Part I with general details, then reports each taxable distribution in Part II. The specific property details are listed in Part II, while other trust information is detailed in Part III. A copy must be sent to the IRS (Copy A) and a copy sent to the distributee (Copy B).
What happens if IRS Form 706GSD1 is filed incorrectly?
If an error is believed to exist on a copy received by the skip person distributee, they should notify the trustee and ask for a corrected Form 706-GS(D-1).
Who needs to file this form?
The trustee of any trust that makes a taxable distribution must file a Form 706-GS(D-1) for each skip person. Check Part I, General Information.
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