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Official form guide
Form 706SR1: 706 (Schedule R-1)
Internal Revenue Service Form 706 is a Generation‑Skipping Transfer (GST) tax payment voucher for direct skips from a trust. The trustee files it, and the GST tax is due 9 months after the decedent’s death.
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IRS Form 706SR1 - 706 (Schedule R-1)
Internal Revenue Service Form 706 is a Generation‑Skipping Transfer (GST) tax payment voucher for direct skips from a trust. The trustee files it, and the GST tax is due 9 months after the decedent’s death.
Risk Radar
Scan points- 1Failing to pay the GST tax by the 9‑month deadline incurs interest.
- 2Not signing the Schedule R-1 in the fiduciary signature space.
- 3Leaving the fiduciary’s title or address blank in Part I.
- 4Omitting or miscalculating the GST tax due on line 9.
- 5Failing to divide line 8 by 3.5 to compute line 9.
Plain English
Schedule R-1 is a short form that tells the IRS how much GST tax a trust must pay on a direct skip. The trustee calculates the tax, signs, and sends it with the estate return. Payment is made electronically, and a copy is kept for records.
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 you need to pay the GST tax on a direct skip from a trust.
- Check Form 706 instead when you need to file the full estate tax return.
Form selector
Use this form or another form?
Need to file the decedent’s estate tax return
Schedule R-1 only covers the GST tax payment; the full return reports all assets and calculates estate tax.
✓ Verify that Form 706 is prepared and signed.
Direct skip GST tax due from a trust
This voucher calculates GST tax due and provides payment instructions.
✓ Ensure line 9 GST tax due is calculated correctly.
Require filing rules and extensions for Schedule R-1
Instructions detail automatic extensions and payment deadlines.
✓ Confirm extension period of 2 months after the due date.
Deadline or filing window
The filing trigger is the decedent’s death. GST tax must be paid 9 months after that date. An automatic extension permits filing and payment up to 2 months after the original due date, though interest still applies.
Checklist
What you need before filling it out
Line 9 GST tax due
Estate tax value calculations · Part II calculations on Schedule R-1
Executor’s name
Executor identification · Part I lines 6a‑6b
Fiduciary’s title
Fiduciary information · Part I line 5c
Decedent’s date of death
Death certificate · Line 7
Service Center where Form 706 was filed
IRS notice · Line 4
Before you submit
- 1Verify the trust’s EIN is entered correctly.
- 2Confirm the decedent’s SSN matches the death certificate.
- 3Calculate total estate tax value and enter on line 4.
- 4Subtract line 5 from line 4 to get tentative maximum direct skip (line 6).
- 5Divide line 8 by 3.5 to obtain GST tax due on line 9.
- 6Sign the Schedule R-1 in both the executor and fiduciary signature spaces.
- 7Mail the signed Schedule R-1 to the IRS address listed.
How to file this form
- 1Complete Part I with fiduciary and executor information.
- 2Calculate GST tax in Part II and fill lines 1‑9.
- 3Sign the Schedule R-1 as required.
- 4Mail the signed Schedule R-1 to the Treasury, Internal Revenue Service, Kansas City, MO 64999.
- 5Retain the copy of Schedule R-1 for your records.
Known limitations
- 1The form does not apply to indirect skips or GST transfers that are not direct skips from a trust.
- 2It is not used when the GST tax will not be borne by the property interests listed.
- 3It does not replace the full estate tax return; Form 706 is required for that.
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. August 2025 and directs users to www.irs.gov/Form706 for the latest information; no other changes are noted in the source.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. August 2025.
- Fee — Not stated in the official source
- Mailing address — Mail to the Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.
- Signature — You must sign the Schedule R-1 in the space provided.
- Due date — The GST tax is due 9 months after the decedent’s date of death.
Quick Facts
Downloads
After you file
- 1Keep the retained copy of Schedule R-1 in a safe place for your records.
- 2Verify that the GST tax payment was processed electronically via EFTPS by the due date.
- 3If payment was made under the automatic extension, note that interest will be charged but no penalties apply.
- 4Monitor the 9‑month due date (or 11‑month extension) to avoid additional interest.
Sources
- SRCForm p.1 — SCHEDULE R-1 (Form 706) (Rev. August 2025) indicates the revision date.
- SRCForm p.1 — Go to www.irs.gov/Form706 for instructions and the latest information.
- SRCForm p.3 — Schedule R-1 (Form 706) serves as a payment voucher for the GST tax imposed on a direct skip from a trust.
- SRCForm p.3 — The GST tax is due and payable 9 months after the decedent’s date of death.
- SRCForm p.3 — The automatic extension allows you to file and pay by 2 months after the due date (with extensions).
- SRCForm p.3 — All payments made to the federal government are to be processed electronically; EFTPS is the recommended method.
- SRCForm p.3 — Mail to the Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.
- SRCForm p.3 — You must sign the Schedule R-1 in the space provided.
- SRCForm p.2 — Divide line 8 by 3.5 to compute GST tax due on line 9.
- SRCForm p.1 — Do not pay the tax shown. See instructions for details.
Common confusion points
Do I need to pay the tax shown on line 9?
Executor instructions say not to pay; fiduciary must pay.
→ Confirm that the fiduciary, not the executor, makes the payment.
What is the GST tax due date?
The tax is due 9 months after the decedent’s death, with a 2‑month automatic extension.
→ Check the decedent’s date of death and add 9 months (or 11 months with extension).
How is line 9 calculated?
Line 9 equals line 8 divided by 3.5.
→ Perform the division exactly as instructed and verify the result.
Can I pay by check?
All payments must be processed electronically via EFTPS.
→ Schedule the payment through EFTPS before the deadline.
What if the trust has a foreign address?
Foreign address lines 5i‑5k and 6h‑6j must be completed.
→ Complete the foreign address sections as applicable.
Do I still file Schedule R-1 if I have an extension?
The automatic extension allows filing 2 months later, but interest applies.
→ Ensure filing occurs by the extended deadline.
Workflow map
Related forms and next steps
Current
⚠ If something goes wrong
- Form 706 — amend the estate return if GST tax calculations change.
Questions about IRS Form 706SR1
What is IRS Form 706SR1 used for?
Schedule R-1 is a short form that tells the IRS how much GST tax a trust must pay on a direct skip. The trustee calculates the tax, signs, and sends it with the estate return. Payment is made electronically, and a copy is kept for records.
Who must file IRS Form 706SR1?
The fiduciary (trustee) of the trust files Schedule R-1, and the executor completes the information and provides a copy to the trustee.
What information does IRS Form 706SR1 require?
Part I gathers the fiduciary’s and executor’s names, addresses, and the decedent’s death date; Part II calculates the estate tax value of the skip, deductions, and the GST tax due on line 9.
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 that due date.
Where do I file IRS Form 706SR1?
Mail the signed Schedule R-1 to the Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999. File one copy with Form 706 and keep the other for records.
How do I complete IRS Form 706SR1?
The executor fills Part I with trust and decedent details and gives it to the trustee. The trustee completes Part II, calculates line 9 by dividing line 8 by 3.5, signs the form, makes two copies, files one with Form 706, and mails the signed copy to the IRS address. Payment must be scheduled through EFTPS no later than 8 p.m. Eastern time the day before the due date.
What happens if IRS Form 706SR1 is filed incorrectly?
If the GST tax is not paid by the 9‑month deadline, interest accrues on the unpaid amount, and the filing may be considered incomplete.
Do I need to pay the tax shown on line 9?
Executor instructions say not to pay; fiduciary must pay. Confirm that the fiduciary, not the executor, makes the payment.
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