Form 706-GS(D) — Generation-Skipping Transfer Tax Return for Distributions

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706gsd.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(Rev. December 2025)

Department of the Treasury Internal Revenue Service

Use for distributions made after December 31, 2024. OMB No. 1545-0015

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.

Part I General Information (see instructions) 1a Name of skip person distributee 1b SSN of individual distributee 1c TIN of trust distributee

2a Name and title of person filing return (if different from line 1a)

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.

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

Also identified as Form 706-GSD

Form 706-GS(D) (Rev. 12-2025) Page 2 Part III Distributions If additional entries are needed, duplicate and use this page.

11 Enter the distributions as indicated below.

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

line 2b)

(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)

Form 706-GS(D) (Rev. 12-2025)