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Federal housing law

Form 706-GS(T) — Generation-Skipping Transfer Tax Return For Terminations

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706gst.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

2a Name of trustee

5 If this is not an explicit trust (see the instructions under Who Must File ), check here and complete Part IV, line 13, describing

5 If this is not an explicit trust (see the instructions under Who Must File ), check here and complete Part IV, line 13, describing

the trust arrangement that makes its effect substantially similar to an explicit trust . . . . . . . . . . . . . . Part III Tax Computation 6a Summary of attached Schedules A (see instructions for line 6b)

Schedule A No. (From GST tax m Sch. A, Part IV, line 28)
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6bTotal from all additional Schedules A, in excess of six, attached to this form .
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6bTotal from all additional Schedules A, in excess of six, attached to this form .
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6bTotal from all additional Schedules A, in excess of six, attached to this form .
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6bTotal from all additional Schedules A, in excess of six, attached to this form .
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6bTotal from all additional Schedules A, in excess of six, attached to this form .
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6bTotal from all additional Schedules A, in excess of six, attached to this form .
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.		 6a6
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6bTotal from all additional Schedules A, in excess of six, attached to this form .
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.		 6b
**7 **
Total GST tax (add lines 6a1 through 6b)
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**8 **
Payment, if any, made with Form 7004
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**9 **
**Tax due.**If the amount on line 7 is more than the amount on line 8, subtract line 8 from line 7. For
details on how to pay, go to_www.irs.gov/Payments_ or see the instructions
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10 a Overpayment. If the amount on line 8 is more than the amount on line 7, subtract line 7 from line 8
and complete lines 10b, 10c, and 10d
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**b **Routing number
c
Type:
Checking
Savings
**d **Account number		 **7 **
**7 **
Total GST tax (add lines 6a1 through 6b)
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**8 **
Payment, if any, made with Form 7004
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**9 **
**Tax due.**If the amount on line 7 is more than the amount on line 8, subtract line 8 from line 7. For
details on how to pay, go to_www.irs.gov/Payments_ or see the instructions
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10 a Overpayment. If the amount on line 8 is more than the amount on line 7, subtract line 7 from line 8
and complete lines 10b, 10c, and 10d
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**b **Routing number
c
Type:
Checking
Savings
**d **Account number		 8
**7 **
Total GST tax (add lines 6a1 through 6b)
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**8 **
Payment, if any, made with Form 7004
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**9 **
**Tax due.**If the amount on line 7 is more than the amount on line 8, subtract line 8 from line 7. For
details on how to pay, go to_www.irs.gov/Payments_ or see the instructions
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10 a Overpayment. If the amount on line 8 is more than the amount on line 7, subtract line 7 from line 8
and complete lines 10b, 10c, and 10d
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**b **Routing number
c
Type:
Checking
Savings
**d **Account number		 9
**7 **
Total GST tax (add lines 6a1 through 6b)
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**8 **
Payment, if any, made with Form 7004
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**9 **
**Tax due.**If the amount on line 7 is more than the amount on line 8, subtract line 8 from line 7. For
details on how to pay, go to_www.irs.gov/Payments_ or see the instructions
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10 a Overpayment. If the amount on line 8 is more than the amount on line 7, subtract line 7 from line 8
and complete lines 10b, 10c, and 10d
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**b **Routing number
c
Type:
Checking
Savings
**d **Account number		 10a
**7 **
Total GST tax (add lines 6a1 through 6b)
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**8 **
Payment, if any, made with Form 7004
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**9 **
**Tax due.**If the amount on line 7 is more than the amount on line 8, subtract line 8 from line 7. For
details on how to pay, go to_www.irs.gov/Payments_ or see the instructions
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10 a Overpayment. If the amount on line 8 is more than the amount on line 7, subtract line 7 from line 8
and complete lines 10b, 10c, and 10d
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**b **Routing number
c
Type:
Checking
Savings
**d **Account number

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.

Sign
Here

Sign
Here		 Signature
Date		 Signature
Date		 Signature
Date		 Signature
Date		 Signature
Date		 Signature
Date
Paid
Preparer
Use Only		 Preparer’s name Preparer’s signature Date Date Check if
self-employed		 PTIN
Paid
Preparer
Use Only		 Firm’s name Firm’s name Firm’s name Firm’s EIN Firm’s EIN Firm’s EIN
Paid
Preparer
Use Only		 Firm’s address
 Firm’s address
 Firm’s address
 Phone no.
 Phone no.
 Phone no.

Also identified as Form 706-GST

Form 706-GS(T) (Rev. 12-2025) Page 2 Part IV Supplemental Trust Information 11 Show how inclusion ratio was calculated when property has been contributed to this trust. (Complete if answered “Yes” on Part II, line 3.)

12 Describe terminations that occurred during the calendar year that are not reported on this return. (Complete if answered “Yes” on Part II, line 4.)

13 Describe what makes the effect of this arrangement substantially similar to an explicit trust. (Complete if answered “Yes” on Part II, line 5.)

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

Form 706-GS(T) (Rev. 12-2025) Page 3 Schedule A If additional entries are needed, duplicate and use this page. A Name of trust B Schedule A No.

C TIN of trust Part I—Taxable Termination (see instructions)

1

Has any exemption been allocated to this trust by reason of the deemed allocation rules of section 2632? If “Yes,” enter the inclusion ratio in Part IV, line 25, of this Schedule A, and describe how the inclusion ratio was calculated in Part V, line 29, of this Schedule A . . . . . . . . . . . . . . . . . . . . .

Yes No

2 Have any contributions been made to this trust that were not included in calculating the trust’s inclusion ratio? If

“Yes,” complete Part V, line 30, of this Schedule A, explaining why the contribution was not included . . . 3 Has the special QTIP election in section 2652(a)(3) been made for this trust? . . . . . . . . . . . . 4 Enter information regarding skip persons.

(a) Name of skip persons

5 Describe the terminating power or interest.

(b) SSN or EIN of skip person

(c) Item no. from line 7 below in which interest held

6 If you elect alternate valuation, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Describe each property subject to the taxable termination.

(a)
Item no.		 (b)
Description of property subject to termination		 (c)
Date of termination		 (d)
Valuation date		 (e)
Value
**8 **
Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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.		 **8 **
Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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.		 **8 **
**8 **
Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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**8 **
Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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Add all amounts in column (e) .
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**9 **
Total from column (e) from additional Schedule(s) A, Parts I, attached to this schedule
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10
Total value. Add lines 8 and 9. Enter here and on Schedule A, Part IV, line 22 .
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.		 10

Form 706-GS(T) (Rev. 12-2025) Page 4 Schedule A If additional entries are needed, duplicate and use this page. A Name of trust B Schedule A No.

C TIN of trust Part II—General Trust Debts, Expenses, and Taxes (Section 2622(b)) (see instructions)

11 Enter (a) only items related to the entire trust. (b) (c)
(a)
Item no.		 (b)
Description		 (b)
Description		 (c)
Amount
12
Add all amounts in column (c) .
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13
Total from column (c) from additional Schedule(s) A, Parts II, attached to this schedule
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14
Total Schedule A, Part II, amount. Add lines 12 and 13 .
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15
Percentage allocated to the termination in Part I, line 5, on this Schedule A .
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16
Net deduction. Multiply line 14 by line 15
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 12
Add all amounts in column (c) .
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Total from column (c) from additional Schedule(s) A, Parts II, attached to this schedule
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14
Total Schedule A, Part II, amount. Add lines 12 and 13 .
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15
Percentage allocated to the termination in Part I, line 5, on this Schedule A .
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16
Net deduction. Multiply line 14 by line 15
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 12
12
Add all amounts in column (c) .
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13
Total from column (c) from additional Schedule(s) A, Parts II, attached to this schedule
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14
Total Schedule A, Part II, amount. Add lines 12 and 13 .
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15
Percentage allocated to the termination in Part I, line 5, on this Schedule A .
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16
Net deduction. Multiply line 14 by line 15
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 12
Add all amounts in column (c) .
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13
Total from column (c) from additional Schedule(s) A, Parts II, attached to this schedule
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14
Total Schedule A, Part II, amount. Add lines 12 and 13 .
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15
Percentage allocated to the termination in Part I, line 5, on this Schedule A .
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16
Net deduction. Multiply line 14 by line 15
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 13
12
Add all amounts in column (c) .
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13
Total from column (c) from additional Schedule(s) A, Parts II, attached to this schedule
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14
Total Schedule A, Part II, amount. Add lines 12 and 13 .
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15
Percentage allocated to the termination in Part I, line 5, on this Schedule A .
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16
Net deduction. Multiply line 14 by line 15
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 12
Add all amounts in column (c) .
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13
Total from column (c) from additional Schedule(s) A, Parts II, attached to this schedule
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14
Total Schedule A, Part II, amount. Add lines 12 and 13 .
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15
Percentage allocated to the termination in Part I, line 5, on this Schedule A .
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16
Net deduction. Multiply line 14 by line 15
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 14
12
Add all amounts in column (c) .
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13
Total from column (c) from additional Schedule(s) A, Parts II, attached to this schedule
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14
Total Schedule A, Part II, amount. Add lines 12 and 13 .
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15
Percentage allocated to the termination in Part I, line 5, on this Schedule A .
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16
Net deduction. Multiply line 14 by line 15
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 12
Add all amounts in column (c) .
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13
Total from column (c) from additional Schedule(s) A, Parts II, attached to this schedule
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14
Total Schedule A, Part II, amount. Add lines 12 and 13 .
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15
Percentage allocated to the termination in Part I, line 5, on this Schedule A .
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16
Net deduction. Multiply line 14 by line 15
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 15 %
12
Add all amounts in column (c) .
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13
Total from column (c) from additional Schedule(s) A, Parts II, attached to this schedule
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14
Total Schedule A, Part II, amount. Add lines 12 and 13 .
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15
Percentage allocated to the termination in Part I, line 5, on this Schedule A .
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16
Net deduction. Multiply line 14 by line 15
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 12
Add all amounts in column (c) .
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13
Total from column (c) from additional Schedule(s) A, Parts II, attached to this schedule
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14
Total Schedule A, Part II, amount. Add lines 12 and 13 .
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15
Percentage allocated to the termination in Part I, line 5, on this Schedule A .
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16
Net deduction. Multiply line 14 by line 15
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 16

Form 706-GS(T) (Rev. 12-2025) Page 5 Schedule A If additional entries are needed, duplicate and use this page. A Name of trust B Schedule A No.

C TIN of trust Part III—Specific Termination-Related Debts, Expenses, and Taxes (Section 2622(b)) (see instructions)

17 Enter (a) only items related solely to terminations appearing on corresponding Schedule A. (b) (c)
(a)
Item no.		 (b)
Description		 (b)
Description		 (c)
Amount
18
Add all amounts in column (c) from this Schedule A, Part III
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19
Total from column (c) from additional Schedule(s) A, Parts III, attached to this schedule .
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20
Total Schedule A, Part III, amount. Add lines 18 and 19 .
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21
Total. Add line 16 from Part II and line 20 from Part III. Enter here and on Schedule A, Part IV, line 23
 18
Add all amounts in column (c) from this Schedule A, Part III
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19
Total from column (c) from additional Schedule(s) A, Parts III, attached to this schedule .
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20
Total Schedule A, Part III, amount. Add lines 18 and 19 .
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21
Total. Add line 16 from Part II and line 20 from Part III. Enter here and on Schedule A, Part IV, line 23
 18
18
Add all amounts in column (c) from this Schedule A, Part III
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19
Total from column (c) from additional Schedule(s) A, Parts III, attached to this schedule .
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20
Total Schedule A, Part III, amount. Add lines 18 and 19 .
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21
Total. Add line 16 from Part II and line 20 from Part III. Enter here and on Schedule A, Part IV, line 23
 18
Add all amounts in column (c) from this Schedule A, Part III
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19
Total from column (c) from additional Schedule(s) A, Parts III, attached to this schedule .
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20
Total Schedule A, Part III, amount. Add lines 18 and 19 .
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21
Total. Add line 16 from Part II and line 20 from Part III. Enter here and on Schedule A, Part IV, line 23
 19
18
Add all amounts in column (c) from this Schedule A, Part III
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19
Total from column (c) from additional Schedule(s) A, Parts III, attached to this schedule .
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20
Total Schedule A, Part III, amount. Add lines 18 and 19 .
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21
Total. Add line 16 from Part II and line 20 from Part III. Enter here and on Schedule A, Part IV, line 23
 18
Add all amounts in column (c) from this Schedule A, Part III
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19
Total from column (c) from additional Schedule(s) A, Parts III, attached to this schedule .
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20
Total Schedule A, Part III, amount. Add lines 18 and 19 .
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21
Total. Add line 16 from Part II and line 20 from Part III. Enter here and on Schedule A, Part IV, line 23
 20
18
Add all amounts in column (c) from this Schedule A, Part III
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19
Total from column (c) from additional Schedule(s) A, Parts III, attached to this schedule .
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20
Total Schedule A, Part III, amount. Add lines 18 and 19 .
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21
Total. Add line 16 from Part II and line 20 from Part III. Enter here and on Schedule A, Part IV, line 23
 18
Add all amounts in column (c) from this Schedule A, Part III
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19
Total from column (c) from additional Schedule(s) A, Parts III, attached to this schedule .
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.

20
Total Schedule A, Part III, amount. Add lines 18 and 19 .
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21
Total. Add line 16 from Part II and line 20 from Part III. Enter here and on Schedule A, Part IV, line 23
 21

Form 706-GS(T) (Rev. 12-2025) Page 6 Schedule A A Name of trust B Schedule A No.

C TIN of trust Part IV—Schedule A GST Tax Calculation

22 Total from Schedule A, Part I, line 10 . . . . . . . . . . . . . . . . . . . . . 22 23 Total from Schedule A, Part III, line 21 . . . . . . . . . . . . . . . . . . . . 23 24 Taxable amount. Subtract line 23 from line 22 . . . . . . . . . . . . . . . . . . 24 25 Inclusion ratio. Complete Part V, line 29, describing computation . . . . . . . . . . . 25 26 Maximum federal estate tax rate. See instructions for rate to enter . . . . . . . . . . . 26 % 27 Applicable rate. Multiply line 25 by line 26 . . . . . . . . . . . . . . . . . . . 27 28 GST tax. Multiply line 24 by line 27. Enter here and on Part III, Tax Computation, line 6 . . . . 28 Part V—Supplemental Information

29 Describe how inclusion ratio was calculated in accordance with the allocation rules of section 2632.

30 Explain why the contribution was not included in the inclusion ratio. (Complete if answered “Yes” on Schedule A, Part I, line 2.)

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

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