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Form 706SR1: 706 (Schedule R-1)
Treasury Internal Revenue Service Form 706 (Schedule R-1) is a Generation-Skipping Transfer Tax Payment Voucher for Direct Skips From a Trust, which the trustee must pay. The tax is due and payable 9 months after the decedent’s date of death.
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IRS Form 706SR1 - 706 (Schedule R-1)
Treasury Internal Revenue Service Form 706 (Schedule R-1) is a Generation-Skipping Transfer Tax Payment Voucher for Direct Skips From a Trust, which the trustee must pay. The tax is due and payable 9 months after the decedent’s date of death.
Risk Radar
Scan points- 1Failure to pay the tax shown on line 9 is a critical error, as this voucher validates the payment.
- 2Not signing the Schedule R-1 in the required space provided.
- 3Failing to list all property interests on Part II, lines (i) through (iii).
- 4Incorrectly calculating line 9 (GST tax due from fiduciary) by not dividing line 8 by 3.5.
- 5Not completing foreign address details (lines 5i-k or 6h-j) when applicable.
Plain English
This form serves as proof that a trust has paid the Generation-Skipping Transfer (GST) tax on property transferred directly from it. It allows the trustee to submit this voucher when paying the federal government, proving compliance with the estate's transfer obligations.
Submission Date
- Filing date: 2025-09-05 22:10:18
- 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 trust trustee must pay the Generation-Skipping Transfer (GST) tax on a direct skip from a trust.
- Do not use it when you are filling out the main estate tax return, as Form 706 (Schedule R-1) is the payment voucher for that return.
- Check Form 706 instead when preparing the primary United States Estate (and Generation-Skipping Transfer) Tax Return.
Form selector
Use this form or another form?
Filing under automatic extension
Allows filing and payment up to 2 months after the due date with extensions.
✓ Check the Filing Due Date on Part I, line 8.
Property does not bear the GST tax
The instructions advise checking Form 706 if property will not bear the GST tax.
✓ Confirm this detail in Section 2603(a)(2).
Fiduciary is paying the tax
This form serves as a payment voucher for the trustee/fiduciary to pay the GST tax due.
✓ Ensure the Fiduciary information on Part I is accurate.
Deadline or filing window
The GST tax is due exactly 9 months after the decedent’s date of death. An automatic extension allows filing and paying up to 2 months after that original due date (with extensions).
Checklist
What you need before filling it out
Executor Filing Requirement
File one copy with Form 706 and send a copy to the fiduciary · Form p.1
Fiduciary Payment Obligation
Pay the tax shown on line 9 of Schedule R-1 (Form 706) · Form p.1 / Instructions for the Trustee
GST Tax Due Date
9 months after the decedent’s date of death (shown on the form) · Form p.3
Automatic Extension Period
Allows filing and payment by 2 months after the due date (with extensions) for filing Schedule R-1 · Form p.3
Tax Payment Method
Payments must be processed electronically via EFTPS, though other options exist · Form p.3
Foreign Address Completion (Fiduciary)
Complete lines 5i, 5j, and 5k when the fiduciary's address is foreign · Form p.1
GST Tax Calculation Detail
GST tax due from fiduciary is calculated by dividing line 8 by 3.5 · Form p.2
Required Signatures/Dates
Executor(s) must sign and date; Fiduciary or officer representing the fiduciary must sign and date · Form p.1
Before you submit
- 1Verify that both the executor(s) have signed and dated the document.
- 2Confirm the fiduciary or officer representing the fiduciary has signed and dated the form.
- 3Ensure all foreign address lines (5i, 5j, 5k for Fiduciary; 6h, 6i, 6j for Executor) are completed if necessary.
- 4Check that Line 9 reflects the tax amount due from the fiduciary.
- 5Verify that Part II, line 4 correctly totals the estate tax value of all listed property interests (Lines 2 + Lines 3).
- 6Confirm the GST exemption allocated on Part II, line 7 is accurately calculated.
- 7Ensure the filing date matches the current revision date (08/25).
How to file this form
- 1Complete all required information in Part I, including the trust name and decedent's SSN.
- 2Calculate and enter the estate tax value of property interests on Part II, lines 1 through 6.
- 3Determine the GST tax due amount on Part II, line 9, and ensure this figure is listed for payment.
- 4Sign and date Schedule R-1 (Form 706) as both the executor(s) and the fiduciary or representative officer.
- 5Mail the signed copy to the Department of the Treasury, Internal Revenue Service in Kansas City, MO 64999.
Known limitations
- 1The Schedule R-1 (Form 706) does not apply to situations where the property will bear the GST tax, as noted in the instructions for the trustee.
- 2The form is a payment voucher specifically for a direct skip from a trust; it may not cover other types of transfers.
- 3If additional entries are needed in Part II, the filer must duplicate and use Page 2 of the Schedule R-1 (Form 706) (Rev. 8-2025).
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->The current edition is Revision August 2025 (Rev. August 2025); instructions direct users to www.irs.gov/Form706 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads August 2025 (or 8-2025).
- Payment method — confirm payments are processed electronically via www.irs.gov/Payments.
- Mailing address — confirm mailing to Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.
- Signature — ensure both the executor(s) and fiduciary or officer representing the fiduciary sign the form.
- Tax due date — confirm the GST tax is due 9 months after the decedent’s date of death.
Quick Facts
Downloads
After you file
- 1The executor must file one copy of the Schedule R-1 (Form 706) with Form 706 and send a second copy to the fiduciary.
- 2The trustee must sign the Schedule R-1 in the space provided after receiving a copy from the executor.
- 3When mailing the form, it must be sent to the Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.
- 4The filer should keep one copy for their own records if they are the trustee.
- 5If filing under automatic extension, paying the GST tax will result in interest being charged, but no penalties.
Sources
- SRCInstructions p.1 — The Executor must file one copy with Form 706 and send a copy to the fiduciary, and should not pay the tax shown.
- SRCForm p.1 — The Fiduciary must see the Instructions for the Trustee for details regarding the Schedule R-1 (Form 706).
- SRCInstructions p.3 — The GST tax is due and payable 9 months after the decedent’s date of death.
- SRCForm p.3 — All payments to the federal government are processed electronically, and EFTPS must be completed no later than 8 p.m. Eastern time the day before the due date.
- SRCForm p.2 — The GST tax due from the fiduciary is calculated by dividing line 8 (Tentative maximum direct skip minus GST exemption allocated) by 3.5, resulting in line 9.
- SRCInstructions p.1 — The Schedule R-1 (Form 706) serves as a payment voucher for the Generation-Skipping Transfer (GST) tax imposed on a direct skip from a trust.
- SRCForm p.3 — The automatic extension allows filing and paying by 2 months after the due date (with extensions) for filing the decedent’s Schedule R (shown on the Schedule R-1).
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Who pays this tax?
The trustee (fiduciary) of the trust must pay the GST tax shown on Schedule R-1 (Form 706).
→ Check the introductory text on Form p.3.
When is the payment due if I file early?
The GST tax is due and payable 9 months after the decedent’s date of death, unless an extension applies.
→ Verify this date against line 8 on the form.
What happens if I use the automatic extension?
You can file and pay by 2 months after the original due date (with extensions), but interest will be charged for paying under that extension.
→ Confirm you are aware of the interest charge when using the extended filing date.
How do I calculate the final tax owed?
The GST tax due from the fiduciary is calculated by dividing line 8 (GST tax due) by 3.5 on Schedule R-1 (Form 706).
→ Ensure you use the divisor of 3.5, as stated on Form p.2.
What do I mail in?
The trustee must mail the copy of Schedule R-1 that they have signed to the Department of the Treasury, Internal Revenue Service in Kansas City, MO 64999.
→ Do not send it electronically unless specifically instructed otherwise; mailing is the default action described for payment submission.
What is the difference between this and the estate tax?
Schedule R-1 (Form 706) is a *payment voucher* for the Generation-Skipping Transfer Tax, which is distinct from the general estate tax value reported in Part II.
→ Note that the executor does not pay the tax shown on this form.
What if my fiduciary lives abroad?
When the fiduciary's address is foreign, lines 5i (Foreign country name), 5j (Foreign province/state/county), and 5k (Foreign postal code) must also be completed.
→ Check Form p.1 for confirmation of these specific required fields.
Workflow map
Related forms and next steps
Current
Often used with
⚠ If something goes wrong
- If property will not bear the GST tax, refer to the instructions for Form 706 regarding payment details.
Questions about IRS Form 706SR1
What is IRS Form 706SR1 used for?
This form serves as proof that a trust has paid the Generation-Skipping Transfer (GST) tax on property transferred directly from it. It allows the trustee to submit this voucher when paying the federal government, proving compliance with the estate's transfer obligations.
Who must file IRS Form 706SR1?
The fiduciary, specifically the trustee of the trust, must pay the tax shown on Schedule R-1 (Form 706). The executor also completes and files one copy of this form.
What information does IRS Form 706SR1 require?
Part I collects basic information like the trust's EIN, decedent’s name/SSN, and fiduciary details. Part II details the GST Tax on the Direct Skip by listing property interests and their estate tax value.
When is IRS Form 706SR1 due?
The GST tax is due and payable 9 months after the decedent’s date of death. An automatic extension allows filing and payment up to 2 months after the due date (with extensions).
Where do I file IRS Form 706SR1?
The signed copy must be mailed to the Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999. Payments can also be processed electronically via EFTPS.
How do I complete IRS Form 706SR1?
The executor completes all necessary sections of Schedule R-1 (Form 706), including listing property in Part II. The fiduciary must sign the form and create two copies: one to file and one for their records. Payments are processed electronically via EFTPS.
What happens if IRS Form 706SR1 is filed incorrectly?
If the GST tax is not paid by the due date, interest will accrue on any amount unpaid. If filing under the automatic extension, interest will still be charged, but no penalties apply.
Who pays this tax?
The trustee (fiduciary) of the trust must pay the GST tax shown on Schedule R-1 (Form 706). Check the introductory text on Form p.3.
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