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Addresses for mailing certain forms have changed since the forms were last published. The new mailing 

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Mailing address for Forms 706‐A, 706‐GS(D), 706‐GS(T), 706‐NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, 

8924, 8928:

Department of the Treasury 

Internal Revenue Service Center 

Kansas City, MO 64999

Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855:

Taxpayers in the States Below Mail the Form to This Address

Connecticut, Delaware, District of Columbia, Georgia, 

Illinois, Indiana,Kentucky, Maine, Maryland, 

Massachusetts, Michigan, New Hampshire, New Jersey, 

New York, North Carolina, Ohio, Pennsylvania, Rhode 

Island, South Carolina, Vermont, Virginia, West Virginia, 

Wisconsin

Department of the Treasury 

Internal Revenue Service Center 

Kansas City, MO 64999

Alabama, Alaska, Arizona, Arkansas, California, 

Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, 

Louisiana, Minnesota, Mississippi, Missouri, Montana, 

Nebraska, Nevada, New Mexico, North Dakota, 

Oklahoma, Oregon, South Dakota, Tennessee, Texas, 

Utah, Washington, Wyoming

Department of the Treasury 

Internal Revenue Service Center 

Ogden, UT 84201

This update supplements these forms’ instructions. Filers should rely on this update for the changes described, 

which will be incorporated into the next revision of the forms’ instructions.
Form 706-GS(T)

(Rev. November 2013)

Department of the Treasury 

Internal Revenue Service 

Generation-Skipping Transfer Tax Return For Terminations

▶ Use for terminations made after December 31, 2012. 

▶ For calendar year . 

OMB No. 1545-1145

▶ Information about Form 706-GS(T) and its separate instructions is at www.irs.gov/form706gst. 

Part I General Information 

1a Name of trust 1b Trust’s employer identification number (see instructions) 

2a Name of trustee 

2b Trustee’s address (number and street or P.O. box; apt. or suite no.; city, town or post office; state and ZIP code) If you have a foreign address, also complete the spaces 

below (see instructions). 

Foreign country name Foreign province/county Foreign postal code

Part II Trust Information (see the instructions) 

3 Has any exemption been allocated to this trust by reason of the deemed allocation rules of 

section 2632? If “Yes,” describe the allocation on the line 7, Schedule A, attachment showing 

how the inclusion ratio was calculated . . . . . . . . . . . . . . . . . . . .

Yes No Sch. A 

number(s) 

4 Has property been contributed to this trust since the last Form 706-GS(T) or 706-GS(D-1) was 

filed? If “Yes,” attach a schedule showing how the inclusion ratio was calculated . . . . . .

5 Have any terminations occurred that are not reported on this return because of the exceptions

in section 2611(b)(1) or (2) relating to medical and educational exclusions and prior payment of 

Generation-Skipping Transfer (GST) tax? If “Yes,” attach a statement describing the termination .

6 Have any contributions been made to this trust that were not included in calculating the trust’s 

inclusion ratio? If “Yes,” attach a statement explaining why the contribution was not included . .

7 Has the special QTIP election in section 2652(a)(3) been made for this trust? . . . . . . .

8 If this is not an explicit trust (see the instructions under Who Must File), check here and attach a statement describing the 

trust arrangement that makes its effect substantially similar to an explicit trust . . . . . . . . . . . . . . ▶

Part III Tax Computation 

9a Summary of attached Schedules A (see instructions for line 9b) 

Schedule A No. 

GST tax 

(from Sch. A, line 10) 

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a1

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a2

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a3

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a4

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a5

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a6

9b Total from all additional Schedules A, in excess of six, attached to this form . . . . . . . ▶ 9b 

10 Total GST tax (add lines 9a1 through 9b) . . . . . . . . . . . . . . . . . . . 10 

11 Payment, if any, made with Form 7004 . . . . . . . . . . . . . . . . . . . . 11 

12 Tax due. If line 10 is larger than line 11, enter the amount owed . . . . . . . . . . . . 12 

13 Overpayment. If line 11 is larger than line 10, enter amount to be refunded . . . . . . . . 13 

Sign 

Here 

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 fiduciary is based on all information of which preparer has any 

knowledge.

▲

Signature of fiduciary or officer representing fiduciary Date 

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer's signature Date Check if 

self-employed

PTIN

Firm’s name ▶ Firm's EIN ▶

Firm's address ▶ Phone no.

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 10329M Form 706-GS(T) (Rev. 11-2013) 
Form 706-GS(T) (Rev. 11-2013) Page 2 

Name of trust EIN of trust 

Schedule A No. 

Note. Make copies of this schedule before completing it if you will need more than one 

Schedule A. 

Schedule A—Taxable Terminations 

(See the instructions before completing this schedule.) 

a 

Name of skip persons 

b 

SSN or EIN of skip person 

c Item no. from line 4 below in 

which interest held 

1 

2 Describe the terminating power or interest. If you need more space, attach an additional sheet. 

3 If you elect alternate valuation, check here (see the instructions) . . . . . . . . . . . . . . . . . . . ▶

4 Describe each taxable termination below (see the instructions) 

a 

Item no. 

b 

Description of property subject to termination 

c 

Date of termination 

d 

Valuation date 

e 

Value 

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 4 

5 Total deductions applicable to this Schedule A (from attached Schedule B, line 5) . . . . . . . 5 

6 Taxable amount (subtract line 5 from line 4) . . . . . . . . . . . . . . . . . . . 6 

7 Inclusion ratio (attach separate schedule showing computation) . . . . . . . . . . . . . 7 

8 Maximum federal estate tax rate (see Table in the instructions) . . . . . . . . . . . . . 8 %

9 Applicable rate (multiply line 7 by line 8) . . . . . . . . . . . . . . . . . . . . . 9 

10 GST tax (multiply line 6 by line 9) (enter here and on page 1, Part III, line 9) . . . . . . . . . 10 

Schedule A (Form 706-GS(T)) (Rev. 11-2013) 
Form 706-GS(T) (Rev. 11-2013) Page 3 

Name of trust Schedule A No. ▶

EIN of trust 

Note. Make copies of this schedule before completing it if you will need more than one Schedule B. 

Schedule B(1)—General Trust Debts, Expenses, and Taxes 

(Section 2622(b)) (Enter only items related to the entire trust; see the instructions.) 

a 

Item no. 

b 

Description 

c 

Amount 

1 Total of Schedule B(1) . . . . . . . . . . . . . . . . . . . . . . . . . . 1 

2 Percentage allocated to corresponding Schedule A . . . . . . . . . . . . . . . . . 2 % 

3 Net deduction (multiply line 1 by line 2) . . . . . . . . . . . . . . . . . . . . . 3 

Schedule B(2)—Specific Termination-Related Debts, Expenses, and Taxes 

(Section 2622(b)) (Enter only items related solely to terminations appearing on corresponding Schedule A; see the instructions.) 

a 

Item no. 

b 

Description 

c 

Amount 

4 Total of Schedule B(2) . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Total. Add lines 3 and 4 (enter here and on line 5 of the corresponding Schedule A) . . . . . . 5 

Schedules B(1) and B(2) (Form 706-GS(T)) (Rev. 11-2013)