Federal housing law
1225 Form 706-GS(D-1) (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706gsd1.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
3 Describe each distribution below. (a) (b) Item Description of property number
1
(c) Date of distribution
(d) Inclusion
ratio
(e) Value
(f) Tentative transfer (multiply
col. (e) by col. (d))
(continued on next page) Part III Trust Information (see instructions) 4 If this is not an explicit trust, check here and attach a statement describing the arrangement that makes its effect substantially similar to an explicit trust . . . . . . . . . . . . . . . . . . . . . . . . .
Under penalties of perjury, I declare that I have examined this return, including 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 is based on all information of which preparer has any knowledge.
Signature of trustee Date
Signature of preparer other than trustee Date Address
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706. Cat. No. 10328B Form 706-GS(D-1) (Rev. 12-2025) Created 9/17/25
Also identified as Form 706-GSDN
Form 706-GS(D-1) (Rev. 12-2025) Page 2 Part II Distributions (continued) If additional entries are needed, duplicate and use this page.
(a) Item number
(b) Description of property
(c) Date of distribution
(d) Inclusion
ratio
(e) Value
(f) Tentative transfer (multiply
col. (e) by col. (d))
Form 706-GS(D-1) (Rev. 12-2025)
Form 706-GS(D-1)¶
Notification of Distribution From a Generation-Skipping Trust¶
Complete for each skip person distributee.
OMB No. 1545-0015
Department of the Treasury For calendar year . Copy B: For
Department of the Treasury Internal Revenue Service
For calendar year .
| Go to www.irs.gov/ |
r instructions and the latest information. | |||
|---|---|---|---|---|
| **1a **Name of skip person distributee | **1a **Name of skip person distributee | 1bSkip person distributee’s TIN (see instructions) | 1bSkip person distributee’s TIN (see instructions) | 1bSkip person distributee’s TIN (see instructions) |
| 1cSkip person distributee’s address (number and street) | 1cSkip person distributee’s address (number and street) | 1cSkip person distributee’s address (number and street) | 1cSkip person distributee’s address (number and street) | 1dApt. or suite no. |
| 1eCity, town, or post office. For foreign addresses, also complete 1h, 1i, and 1j. | 1eCity, town, or post office. For foreign addresses, also complete 1h, 1i, and 1j. | 1eCity, town, or post office. For foreign addresses, also complete 1h, 1i, and 1j. | 1fState | 1gZIP code |
| 1hForeign country name | 1iForeign province/ |
1iForeign province/ |
1iForeign province/ |
1jForeign postal code |
| 2aName of trust | 2aName of trust | 2aName of trust | 2bTIN of trust | 2bTIN of trust |
| 2cTrust address (number and street) | 2cTrust address (number and street) | 2cTrust address (number and street) | 2cTrust address (number and street) | 2dApt. or suite no. |
| 2eCity, town, or post office. For foreign addresses, also complete 2h, 2i, and 2j. | 2eCity, town, or post office. For foreign addresses, also complete 2h, 2i, and 2j. | 2eCity, town, or post office. For foreign addresses, also complete 2h, 2i, and 2j. | 2fState | 2gZIP code |
| 2hForeign country name |
2iForeign province/ |
2iForeign province/ |
2iForeign province/ |
2jForeign postal code |
3 Describe each distribution below. (a) (b) Item Description of property number
1
(c) Date of distribution
(d) Inclusion
ratio
(e) Value
(f) Tentative transfer (multiply
col. (e) by col. (d))
Skip person distributee. To report this distribution, you must file Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, at the following address: Internal Revenue Service, Attn: E&G, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.
Page 3 Form 706-GS(D-1) (Rev. 12-2025)
Form 706-GS(D-1) (Rev. 12-2025) Page 4 Part II Distributions (continued) If additional entries are needed, duplicate and use this page.
(a) Item number
(b) Description of property
(c) Date of distribution
(d) Inclusion
ratio
(e) Value
(f) Tentative transfer (multiply
col. (e) by col. (d))
Form 706-GS(D-1) (Rev. 12-2025)
Form 706-GS(D-1) (Rev. 12-2025) Page 5
Instructions for Skip Person Distributee¶
General Instructions¶
Purpose of Form
Form 706-GS(D-1) is used by a trustee to report to the distributee and to the IRS distributions from a trust that are subject to the generation-skipping transfer tax. The skip person distributee uses the information on Form 706-GS(D-1) to complete Form 706-GS(D), GenerationSkipping Transfer Tax Return for Distributions.
Attach a copy of each Form 706-GS(D-1) you received during the year to your Form 706-GS(D). You should also keep a copy for your records.
Errors
If you believe the trustee has made an error on your Form 706-GS(D-1), notify the trustee and ask for a corrected Form 706-GS(D-1). Do not change any items on your copy. Be sure to ask the trustee to send a copy of the corrected Form 706-GS(D-1) to the IRS.
Specific Instructions¶
Part I¶
Line 2b. Enter the trust’s taxpayer identification number from Part I of this form on Form 706-GS(D), Part III, line 11, column (a).
Part II¶
Duplicate and use pages 2 and 4 if additional entries are needed. Column (a). Use the same item number used here for the corresponding entry on Form 706-GS(D), Part III, line 11, column (b). Column (c). The date of distribution is the date the title to the property distributed passed from the trustee to the distributee. This is the date used to determine the value of the distribution. Column (f). Enter the tentative transfer amount on Form 706-GS(D), Part III, line 11, column (c).