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Form 706GSD1: 706-GS(D-1)
IRS Form 706-GS(D-1) is used by trustees to report generation-skipping trust distributions and must be filed with the IRS by April 15 of the year after the distribution.
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IRS Form 706GSD1 - 706-GS(D-1)
IRS Form 706-GS(D-1) is used by trustees to report generation-skipping trust distributions and must be filed with the IRS by April 15 of the year after the distribution.
Risk Radar
Scan points- 1Missing the April 15 filing deadline.
- 2Failing to include the trust’s taxpayer identification number on line 2b.
- 3Omitting a distribution even when its inclusion ratio is zero.
- 4Using the same item number for separate trusts instead of distinct numbers.
- 5Not sending Copy B of the form to the skip‑person distributee.
Plain English
The trustee sends this form to tell the IRS and the person receiving the money (the skip person) about any distribution that may be subject to the generation-skipping transfer tax. The form also gives the skip person the data needed to complete their own GST tax return.
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 must report a distribution from a generation‑skipping trust that is subject to GST tax and provide the skip person distributee with the information needed to figure the tax due.
- Do not use it when the distribution is from a testamentary trust occurring within six months of the transferor’s date of death.
- Check Form 706-GS(D) instead when the skip person distributee must file the generation‑skipping transfer tax return for the distribution.
Form selector
Use this form or another form?
Trust makes a taxable distribution to a skip person
Reports the distribution to the IRS and supplies the distributee with GST information
✓ Confirm the distribution occurred in the prior calendar year
Skip person distributee must calculate GST tax liability
Used by the distributee to report GST tax due on the received distribution
✓ Verify receipt of a completed Form 706-GS(D-1)
Testamentary trust distribution within six months of death
Same notice filing under the alternate catalog number when applicable
✓ Ensure the trust is not a testamentary trust within the six‑month window
Deadline or filing window
The filing deadline is triggered when a taxable distribution is made from the trust. The trustee must file the form by April 15 of the following year. No automatic extension is provided in the instructions.
Checklist
What you need before filling it out
Line 1a (Name of skip person distributee)
Skip person’s legal name · Form 706-GS(D-1) line 1a
Line 1b (Skip person distributee’s TIN)
Skip person’s TIN or “unknown/none” · Form 706-GS(D-1) line 1b
Line 2b (Trust’s Taxpayer Identification Number)
Trust’s TIN or “Applied for” · Form 706-GS(D-1) line 2b
Column (d) Inclusion Ratio
Inclusion ratio value from trust accounting · Form 706-GS(D-1) column d
Line 5 (Inclusion ratio refigure note)
Updated inclusion ratio after property transfer · Instructions p.6
Before you submit
- 1Verify the trustee’s name and address are entered on lines 2a‑2d.
- 2Enter the skip person distributee’s TIN on line 1b, using “unknown” if unavailable.
- 3Complete the skip person’s address fields (1c‑1g) accurately.
- 4Provide the trust’s TIN on line 2b, writing “Applied for” if not yet received.
- 5Include the correct inclusion ratio in column (d) for the distribution.
- 6Sign and date Copy A of Form 706-GS(D-1) where indicated.
- 7Mail Copy A to the IRS address for Form 706-GS(D-1) by April 15 of the following year.
- 8Send Copy B to the skip person distributee by the same deadline.
- 9Retain a copy of the completed form for the trustee’s records.
- 10Confirm that any property transferred into a pre‑existing trust has the inclusion ratio re‑figured as required on line 5.
How to file this form
- 1Gather trust distribution details and skip person information.
- 2Complete Part I of Form 706-GS(D-1) for each skip person distributee.
- 3Attach any required statements of inclusion ratio and re‑calculation.
- 4Sign the form and prepare Copy A and Copy B.
- 5Mail Copy A to the IRS address by April 15 of the year after the distribution.
- 6Deliver Copy B to the skip person distributee by the same deadline.
- 7File a copy of the mailing receipt or certified‑mail proof in the trustee’s records.
Known limitations
- 1The filing rule does not apply to a testamentary trust if the distribution event occurs within six months of the transferor’s date of death.
- 2The form is not used for decedent estates; nonexplicit trusts do not include decedents’ estates.
- 3A trustee does not need to file when no taxable distribution is made to a skip person.
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 form is the December 2025 revision (Rev. December 2025). The instructions point to the IRS.gov/Form706GSD1 “latest information” page and note that entry lines 1b and 2b were reorganized to include the trust’s TIN as the identification number.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. December 2025
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 706-GS(D-1) for your records.
- 2Attach each Form 706-GS(D-1) you receive during the year to your Form 706-GS(D) when filing the GST tax return.
- 3If you believe the trustee made an error, notify the trustee and request a corrected Form 706-GS(D-1).
- 4Do not alter any items on the copy you received; ask the trustee to send a corrected copy to the IRS if needed.
- 5Store the retained copy with other trust tax documents for future reference.
Sources
- SRCInstructions p.1 — revision date is Rev. December 2025.
- SRCInstructions p.1 — purpose of form: trustee reports distributions subject to GST tax and provides skip person info.
- SRCInstructions p.1 — filing deadline: April 15 of the year following the calendar year when the distribution was made; if on weekend/holiday, file next business day.
- SRCInstructions p.1 — who must file: trustee of any trust that makes a taxable distribution, for each skip person, even if inclusion ratio is zero.
- SRCInstructions p.1 — rule does not apply to a testamentary trust if the event is within six months of the transferor’s date of death.
- SRCInstructions p.4 — if TIN unknown, write “unknown” or “none”; if not received, write “Applied for” on line 2b.
- SRCInstructions p.6 — line 5: inclusion ratio must be refigured when property is transferred into a pre‑existing trust.
- SRCForm p.1 — lines 1a‑1b‑1c‑2a‑2b are fields for skip person and trust information.
- SRCForm p.5 — skip person distributee uses Form 706-GS(D) to complete the GST tax return and must attach each Form 706-GS(D-1) received.
- SRCInstructions p.1 — reference to Form 706-GS(D) as the related GST tax return.
Common confusion points
Do I need to file if the inclusion ratio is zero?
Rule requires filing even when inclusion ratio is zero.
→ Check column (d) on the form; file regardless of a zero ratio.
What TIN should I enter for a trust that hasn't received one yet?
The trust may not have a TIN at filing time.
→ Enter “Applied for” on line 2b as instructed.
Is the filing deadline April 15 or does it shift if it falls on a weekend?
Deadline moves to the next business day if April 15 is a Saturday, Sunday, or legal holiday.
→ Verify the calendar and use the next business day if needed.
Does this form apply to a testamentary trust?
There is an exception for testamentary trusts within six months of death.
→ Verify trust type and timing; do not file if within the six‑month window.
Do I send both copies to the IRS?
Only Copy A is sent to the IRS; Copy B goes to the distributee.
→ Check the copy labels before mailing.
What if the trust is a nonexplicit trust without a separate TIN?
Nonexplicit trusts must have a distinct TIN; otherwise, apply for one.
→ Confirm the trust has its own TIN or note “Applied for.”
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Questions about IRS Form 706GSD1
What is IRS Form 706GSD1 used for?
The trustee sends this form to tell the IRS and the person receiving the money (the skip person) about any distribution that may be subject to the generation-skipping transfer tax. The form also gives the skip person the data needed to complete their own GST tax return.
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 identifies the trust and its taxpayer identification number; Part II lists each taxable distribution with item number, property description, value and inclusion ratio; Part III provides trust‑information details.
When is IRS Form 706GSD1 due?
Copy A must be filed with the IRS and Copy B sent to the distributee by April 15 of the year following the calendar year in which the distribution was made. If that date falls on a weekend or legal holiday, the filing is due the next business day.
How do I complete IRS Form 706GSD1?
The trustee completes Part I, entering the trust’s TIN on line 2b, then completes Part II for each distribution, assigning consecutive item numbers, describing the property and its value, and noting the inclusion ratio. Part III is used to describe any non‑explicit trust arrangements. After completing the form, the trustee mails Copy A to the IRS address and provides Copy B to the skip‑person distributee, retaining a copy for records.
Do I need to file if the inclusion ratio is zero?
Rule requires filing even when inclusion ratio is zero. Check column (d) on the form; file regardless of a zero ratio.
What TIN should I enter for a trust that hasn't received one yet?
The trust may not have a TIN at filing time. Enter “Applied for” on line 2b as instructed.
Is the filing deadline April 15 or does it shift if it falls on a weekend?
Deadline moves to the next business day if April 15 is a Saturday, Sunday, or legal holiday. Verify the calendar and use the next business day if needed.
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