706-GS(D) Generation-Skipping Transfer Tax Return for Distribution

TREASURY/IRS AND OMB USE ONLY DRAFT
Form

706-GS(D)

Version A, Cycle 17

Generation-Skipping Transfer Tax Return for Distributions

(Rev. August 2025)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0015

Use for distributions made after December 31, 2010.
For calendar year

.

Go to www.irs.gov/Form706GSD for instructions and the latest information.

Attach a copy of all Forms 706-GS(D-1) to this return.

General Information (see instructions)

Name of skip person distributee

2a

Name and title of person filing return (if different from line 1a)

2b

Address of distributee or person filing return (number and street)

2d

City, town, or post office. For foreign addresses, also complete lines 2g, 2h, and 2i.

2g

Foreign country name

Part II

1b

SSN of individual distributee

1c

TIN of trust distributee

2c Apt. or suite no.
2e State

2f ZIP code

2h Foreign province/state/county

2i Foreign postal code

Tax Computation. Complete Part III before completing Part II (see instructions).

3
4
5
6
7
8
9

3
4
5
6
7
8

Total amounts of transfers. Add together all the amounts entered in Part III, line 11, column (c) .
Adjusted allowable expenses (see instructions) . . . . . . . . . . . . . . . .
Taxable amount. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . .
Maximum federal estate tax rate (see instructions) . . . . . . . . . . . . . . .
Generation-skipping transfer tax. Multiply line 5 by line 6 . . . . . . . . . . . . .
Payment, if any, made with Form 7004 . . . . . . . . . . . . . . . . . . .
Tax due. If the amount on line 7 is more than the amount on line 8, subtract line 8 from line 7. For
details on how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . .
10a Overpayment. If the amount on line 8 is more than the amount on line 7, subtract line 7 from line
8 and complete lines 10b, 10c, and 10d . . . . . . . . . . . . . . . . . . .
b Routing number
c Type:
Checking
Savings
d Account number

%

9
10a

Under penalties of perjury, I declare that I have examined this return, along with accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. Declaration of preparer (other than trustee or designated filer) is based on all information of which preparer has any knowledge.

Sign
Here
Date

Signature

Paid
Preparer
Use Only

Preparer’s name

Preparer’s signature

Date

Firm’s name

PTIN

Firm’s EIN

Firm’s address

For Privacy Act and Paperwork Reduction Act Notice, see Instructions for Form 706.

Check
if
self-employed

Phone no.

Cat. No. 10327Q

Form 706-GS(D) (Rev. 8-2025) Created 5/28/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Part I
1a

TREASURY/IRS AND OMB USE ONLY DRAFT

Page 2

Form 706-GS(D) (Rev. 8-2025)

Part III

Version A, Cycle 17

Distributions

If additional entries are needed, duplicate and use this page.
11 Enter the distributions as indicated below.
(b)
Item no. (from Form 706-GS(D-1),
line 3, column (a))

(c)
Amount of transfer (from Form 706-GS(D-1),
line 3, column (f)) (Tentative transfer)

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

(a)
Trust TIN (from Form 706-GS(D-1),
line 2b)

Form 706-GS(D) (Rev. 8-2025)