Notification of Distribution From a

Generation-Skipping Trust

Form 706-GS(D-1) OMB No. 1545-1143

(Rev. October 2008)

Department of The Treasury Complete for each skip person distributee. See separate instructions.

Internal Revenue Service Copy A: Send to IRS For calendar year 

General Information

1a Skip person distributee’s identifying number (see instructions) 2a Trust’s employer identification number (see instructions)

1b Skip person distributee’s name, address, and ZIP code 2b Trust’s name, address, and ZIP code

Distributions

3 Describe each distribution below. (see instructions)

e 

Value

(see instructions)

d

Inclusion 

ratio

c

Date of 

distribution

b 

Description of property

a

Item

no.

1

Trust Information (see instructions)

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 ©

4

Yes No Has any property been contributed to this trust since the last Form 706-GS(T) or (D-1) was filed? If “Yes,” attach

a schedule showing how the trust’s inclusion ratio has been refigured

5

Have any contributions been made to this trust since the last Form 706-GS(T) or (D-1) was filed that were not

included in calculating the trust’s inclusion ratio? If “Yes,” attach a statement explaining why the contributions

were not included

6

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

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 ©

Address ©

For Paperwork Reduction Act Notice, see page 5 of the separate trustee’s instructions. Cat. No. 10328B Form 706-GS(D-1) (Rev. 10-2008)

Date ©

Part I

Part II

Part III

f

Tentative transfer

(multiply col. e by col. d)
Notification of Distribution From a

Generation-Skipping Trust

OMB No. 1545-1143 Form 706-GS(D-1)

(Rev. October 2008)

Department of The Treasury Complete for each skip person distributee. See separate instructions.

Internal Revenue Service For calendar year 

General Information

1a Skip person distributee’s identifying number (see instructions) 2a Trust’s employer identification number (see instructions)

1b Skip person distributee’s name, address, and ZIP code 2b Trust’s name, address, and ZIP code

Distributions

3 Describe each distribution below (see instructions).

e 

Value

(see instructions)

d

Inclusion 

ratio

c

Date of 

distribution

b 

Description of property

a

Item

no.

1

For Paperwork Reduction Act Notice, see page 5 of the separate trustee’s instructions. Form 706-GS(D-1) (Rev. 10-2008)

Part I

Part II

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: Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999.

Copy B: For

Distributee
Instructions for Skip Person Distributee

General Instructions Specific Instructions

Part I

Form 706-GS(D-1) is used by a trustee to report to the

distributee and to the Internal Revenue Service

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), Generation-Skipping

Transfer Tax Return for Distributions.

Part II

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.

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.

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.

Column f. Enter the tentative transfer amount on Form

706-GS(D), Part II, column c.

Line 2a. Enter the trust’s employer identification

number from Part I of this form on Form 706-GS(D),

Part II, column a.

Column a. Use the same item number used here for

the corresponding entry on Form 706-GS(D), Part II,

column b.

Purpose of Form

Errors