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Form 706-GST: 706-GS(T)
IRS Form 706-GS(T) is the Generation‑Skipping Transfer Tax Return for Terminations, used by trustees of trusts with taxable terminations to calculate and report GST tax. The return is due April 15 of the year following the termination.
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IRS Form 706-GST - 706-GS(T)
IRS Form 706-GS(T) is the Generation‑Skipping Transfer Tax Return for Terminations, used by trustees of trusts with taxable terminations to calculate and report GST tax. The return is due April 15 of the year following the termination.
Risk Radar
Scan points- 1Missing the April 15 filing deadline triggers penalties.
- 2Failing to file the return by April 15 of the year after the termination.
- 3Not signing the declaration under penalties of perjury as required of the trustee.
- 4Leaving line 1b blank or not writing “Applied for” when the trust’s TIN is unavailable.
- 5Omitting Schedule A or not reporting excess GST tax on line 6b when more than six schedules are attached.
Plain English
This form tells the IRS how much generation‑skipping transfer tax a trust owes when it ends. The trustee fills in trust details, works out the tax, reports any overpayment, and signs the return.
Submission Date
- Filing date: 2025-11-18 15:10:05
- 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 must report GST tax due from a taxable trust termination.
- Do not use it when filing a gift tax return (Form 709) or an estate tax return (Form 706).
- Check Form 709 instead when reporting a generation‑skipping transfer that is a gift rather than a trust termination.
Form selector
Use this form or another form?
Reporting a GST‑taxable gift rather than a trust termination
Gift tax return handles GST on gifts, not termination reporting
✓ Confirm the transaction is a gift, not a trust termination
Filing an estate that includes GST‑taxable transfers
Estate tax return covers GST for decedents’ estates
✓ Verify the filing is for a decedent’s estate, not a trust termination
Needing more time to file Form 706‑GS(T)
Provides automatic extension for the GST termination return
✓ Ensure Form 7004 is submitted by the original April 15 deadline
Deadline or filing window
A taxable termination triggers the filing requirement. The return is due April 15 of the following year. An automatic extension is available by filing Form 7004 on or before that due date.
Checklist
What you need before filling it out
Line 1b (TIN)
Trust’s taxpayer identification number · Form 706‑GS(T) line 1b entry
Part II line 3 inclusion ratio
Calculation of inclusion ratio for property transferred into pre‑existing trust · Trustee’s records and Schedule A
Part III line 6b (excess Schedules A)
Total GST tax from all Schedules A beyond six · Attached Schedules A totals
Line 9 (Tax Due)
Amounts from lines 7 and 8 · Form calculations
Overpayment line (direct deposit)
Bank account information for direct deposit · Form 706‑GS(T) overpayment section
Before you submit
- 1Confirm the trustee has authority to file the GST termination return
- 2Verify the trust experienced a taxable termination in the reporting year
- 3Enter the trust’s TIN on line 1b, or write “Applied for” if the TIN is not yet received
- 4Answer Part II line 3; if “Yes,” complete Part IV line 11 with the inclusion‑ratio calculation
- 5Attach all required Schedule A forms and total any excess GST tax on line 6b
- 6Calculate tax due on line 9 by subtracting line 8 from line 7 when applicable
- 7Provide bank details on the overpayment line if choosing direct deposit
- 8Sign the return as the trustee
- 9If an extension is needed, complete and file Form 7004 by the April 15 deadline
- 10Mail the return to the IRS Center Kansas City, MO 64999 or use an approved PDS and retain proof of mailing
- 11Keep a copy of the signed return and all attachments for your records
How to file this form
- 1Gather trust termination details and calculate GST liability
- 2Complete Form 706‑GS(T), entering the TIN on line 1b and filling required schedules
- 3If an extension is required, prepare Form 7004 and submit it by the April 15 deadline
- 4Select an electronic payment method or provide bank information for direct deposit on the overpayment line
- 5Sign the return as the trustee
- 6Mail the signed return to IRS Center Kansas City, MO 64999 or use an approved PDS to obtain mailing proof
- 7Retain the mailing receipt and a copy of the filed return as proof of filing
Known limitations
- 1Do not use this form for generation‑skipping transfers that are gifts; those require Form 709
- 2Do not use this form for estate GST reporting; those require Form 706
- 3If the trust termination is not taxable, filing Form 706‑GS(T) is not required
- 4The GST exemption amount may increase yearly; verify the current exemption amount before calculating tax
- 5If the valuation date falls after the original due date, an extension via Form 7004 is required
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 form shows Rev. December 2025 and the instructions direct users to the IRS.gov/Form706GST page for the latest information; recent changes include adding a TIN field on line 1b, moving certain questions to Schedule A, adding direct‑deposit directions on the overpayment line, and introducing Part IV with lines 11‑13.
What changed or needs a fresh check
- Edition date — confirm the form revision reads Rev. December 2025
- Fee — Not stated in the official source
- Mailing address — confirm you will send the return to Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 (or PDS address 333 W. Pershing Road, Kansas City, MO 64108 if using a PDS)
- Latest information — verify the IRS.gov/Form706GST page for any updates after publication
- Extension option — confirm Form 7004 is filed by the original April 15 deadline if an extension is needed
Quick Facts
Downloads
After you file
- 1Store the signed return and all attached schedules in the trust’s records
- 2Monitor the bank account for electronic payment confirmation or confirm receipt of any mailed check
- 3If the IRS issues a notice, review it promptly and follow the instructions provided
- 4If an error is discovered, file a supplemental Form 706‑GS(T) with “Supplemental Information” across the top of page 1
Sources
- SRCInstructions p.1 — revision date is Rev. December 2025
- SRCInstructions p.1 — latest information page is IRS.gov/Form706GST
- SRCInstructions p.1 — line 1b was modified to include TIN as trust’s identification number
- SRCInstructions p.1 — new Part IV lines 11‑13 added for additional information
- SRCInstructions p.1 — overpayment line now includes direction for direct deposit
- SRCInstructions p.1 — purpose of Form 706‑GS(T) is to figure and report GST tax due from certain trust terminations
- SRCInstructions p.1 — trustee of any trust with a taxable termination must file Form 706‑GS(T)
- SRCInstructions p.1 — filing deadline is April 15 of the year following the termination
- SRCInstructions p.1 — extension can be requested by filing Form 7004 on or before the regular due date
- SRCInstructions p.1 — mailing address is IRS Center Kansas City, MO 64999; PDS address is IRS 333 W. Pershing Road, Kansas City, MO 64108
- SRCInstructions p.4 — if TIN not received by due date, write “Applied for” on line 1b
- SRCInstructions p.4 — inclusion ratio must be refigured; if yes, complete Part IV line 11
Common confusion points
Do I need to file if the trust terminates but no GST tax is due?
Misunderstanding that any termination requires filing
→ Verify the termination is taxable under IRS rules
What should I put on line 1b for the TIN?
Uncertainty about missing or pending TIN
→ Write “Applied for” if the TIN has not been received by the due date
How many Schedule A can I attach?
Confusion about the six‑schedule limit
→ Count attached Schedules A and total excess GST tax on line 6b if more than six
Should I use Form 709 instead of Form 706‑GS(T)?
Mixing up gift and termination reporting
→ Confirm the transaction is a trust termination, not a gift
Can I mail the return to a P.O. box?
Belief that any mailing address is acceptable
→ Use USPS for P.O. boxes or a PDS address as instructed
When is the valuation date for property not distributed within six months?
Unclear valuation rules
→ Use the date six months after termination as the valuation date per instructions
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 706‑GS(T) — file a supplemental Form 706‑GS(T) with “Supplemental Information” across page 1 to correct errors
Questions about IRS Form 706-GST
What is IRS Form 706-GST used for?
This form tells the IRS how much generation‑skipping transfer tax a trust owes when it ends. The trustee fills in trust details, works out the tax, reports any overpayment, and signs the return.
Who must file IRS Form 706-GST?
The trustee of any trust that has a taxable termination must file IRS Form 706‑GS(T).
What information does IRS Form 706-GST require?
The form gathers trust information (Part II), calculates GST tax (Part III), and collects supplemental details such as inclusion‑ratio calculations (Part IV). It also requires the trustee’s TIN on line 1b.
When is IRS Form 706-GST due?
The return must be filed by April 15 of the year after the calendar year in which the termination occurs. If that day falls on a weekend or legal holiday, the due date moves to the next business day.
How do I complete IRS Form 706-GST?
The trustee completes Part I with general information, then Part II with trust details. Part III is used to compute the GST tax and report any overpayment, adding direct‑deposit data on lines 10b‑10d if needed. Schedule A and any required supplemental lines in Part IV are attached, and the trustee signs the declaration under penalties of perjury.
Do I need to file if the trust terminates but no GST tax is due?
Misunderstanding that any termination requires filing Verify the termination is taxable under IRS rules
What should I put on line 1b for the TIN?
Uncertainty about missing or pending TIN Write “Applied for” if the TIN has not been received by the due date
How many Schedule A can I attach?
Confusion about the six‑schedule limit Count attached Schedules A and total excess GST tax on line 6b if more than six
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