0825 Form 706 (Schedule R-1) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706sr1.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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SCHEDULE R-1 (Form 706) (Rev. August 2025) Department of the Treasury Internal Revenue Service

Payment Voucher for Direct Skips From a Trust Go to www.irs.gov/Form706 for instructions and the latest information .

OMB No. 1545-0015

Executor: File one copy with Form 706 and send a copy to the fiduciary. Do not pay the tax shown. See instructions for details. Fiduciary: See the Instructions for the Trustee , later, for details. Pay the tax shown on line 9.

Part I Fiduciary and Executor Information (see instructions)

1 Name of trust 2 Trust’s EIN

3a Decedent’s first name and middle initial 3b Decedent’s last name 3c Decedent’s SSN 4 Service Center where Form 706 was filed

5a Fiduciary’s first name 5b Fiduciary’s last name 5c Fiduciary’s title

5d Fiduciary’s address (number and street) 5e Apt. or suite no.

5f City, town, or post office. For foreign addresses, also complete lines 5i, 5j, and 5k. 5g State 5h ZIP code

5i Foreign country name 5j Foreign province/state/county 5k Foreign postal code

6a Executor’s first name 6b Executor’s last name

6c Executor’s address (number and street) 6d Apt. or suite no.

6e City, town, or post office. For foreign addresses, also complete lines 6h, 6i, and 6j. 6f State 6g ZIP code

6h Foreign country name 6i Foreign province/state/county 6j Foreign postal code

7 Decedent’s date of death 8 Filing due date of Schedule R (Form 706) (with extensions)

Part II GST Tax on the Direct Skip

1 Enter the estate tax value of all property or interest subject to the direct skip.

(i) Item number

1

(ii) Description of property interests subject to the direct skip

(iii) Estate tax value

(continued on next page)

Under penalties of perjury, I declare that I have examined this document, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Signature(s) of executor(s) Date

Date

Signature of fiduciary or officer representing fiduciary Date

For Paperwork Reduction Act notice, see the Instructions for Form 706. Cat. No. 71683P Schedule R-1 (Form 706) (Rev. 8-2025) Created 8/6/25

Schedule R-1 (Form 706) (Rev. 8-2025) Page 2 Part II GST Tax on the Direct Skip (continued)

If additional entries are needed, duplicate and use this page.

(i) Item number

(ii) Description of property interests subject to the direct skip

(iii) Estate tax value

2 Add amounts in column (iii) . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Total from column (iii) from additional Parts II attached to this schedule . . . . . . . . . . . 3 4 Total estate tax value. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . 4 5 Estate taxes, state death taxes, and other charges borne by the property interests listed above . . . . 5 6 Tentative maximum direct skip from trust (subtract line 5 from line 4) . . . . . . . . . . . . 6 7 GST exemption allocated . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 GST tax due from fiduciary. Divide line 8 by 3.5. For details on how to pay, go to www.irs.gov/Payments or see the instructions. (See the Instructions for Form 706 if property will not bear the GST tax.) . . 9

Schedule R-1 (Form 706) (Rev. 8-2025)

Schedule R-1 (Form 706) (Rev. 8-2025) Page 3

Introduction Schedule R-1 (Form 706) serves as a payment voucher for the Generation-Skipping Transfer (GST) tax imposed on a direct skip from a trust, which you, the trustee of the trust, must pay. The executor completes the Schedule R-1 (Form 706) and gives you a copy. Sign and create two copies. File one copy and keep the other one for your records.

How to pay All payments made to the federal government are to be processed electronically. Go to www.irs.gov/Payments to see all your payment options.

EFTPS. Payment of the tax due may be submitted electronically through Electronic Federal Tax Payment System (EFTPS). EFTPS is a free service of the Department of the Treasury. To be considered timely, payments made through EFTPS must be completed no later than 8 p.m. Eastern time the day before the due date. All EFTPS payments must be scheduled in advance of the due date and, if necessary, may be changed or canceled up to 2 business days before the scheduled payment date.

To get more information about EFTPS or to enroll in EFTPS, go to www.eftps.gov or call 800-555-4477. To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number above or 800-733-4829. Additional information about EFTPS is available in Pub. 966, Electronic Federal Tax Payment System: A Guide to Getting Started.

Signature You must sign the Schedule R-1 in the space provided.

What to mail Mail the copy of Schedule R-1 that you signed.

Where to mail Mail to the Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.

When to pay The GST tax is due and payable 9 months after the decedent’s date of death (shown on the Schedule R-1). You will owe interest on any GST tax not paid by that date.

Automatic extension

Additional information

You have an automatic extension of time to file Schedule R-1 and pay the GST tax. The automatic extension allows you to file and pay by 2 months after the due date (with extensions) for filing the decedent’s Schedule R (shown on the Schedule R-1).

If you pay the GST tax under the automatic extension, you will be charged interest (but no penalties).

For more information on how to complete Schedule R-1, see section 2603(a)(2) and the Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.