Form 706-QDT

(Rev. June 2019)

Department of the Treasury 

Internal Revenue Service 

U.S. Estate Tax Return for 

Qualified Domestic Trusts

Calendar Year

▶ Go to www.irs.gov/Form706QDT for instructions and the latest information.

OMB No. 1545-1212

Part I General Information

1a Name of trust 1b EIN of trust

2a Name of trustee/designated filer (see instructions) 2b SSN or EIN of trustee/designated filer

2c Address of trustee/designated filer

3a Name of surviving spouse (see Definitions in the instructions) 3b TIN of surviving spouse

3c Surviving spouse’s date of death (if applicable) 3d Surviving spouse’s current marital status

4a Name of decedent 4b SSN of decedent 4c Decedent’s date of death

Part II Elections by the Trustee/Designated Filer (see instructions)

Please check the “Yes” or “No” box for each question. Yes No

1 Do you elect alternate valuation? . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Do you elect special use valuation? . . . . . . . . . . . . . . . . . . . . . . . . . .

If “Yes,” you must complete and attach Schedule A-1 of Form 706.

3 Do you elect to pay the taxes in installments as described in section 6166? . . . . . . . . . . . . .

If “Yes,” you must attach the additional information described in the instructions.

Note: By electing section 6166, you may be required to provide security for estate tax deferred under 

section 6166 and interest in the form of a surety bond or a section 6324A lien.

4 If the surviving spouse has become a U.S. citizen, does he or she elect under section 2056A(b)(12)(C) to treat all prior 

taxable distributions as taxable gifts and to treat any of the decedent’s unified credit applied to the QDOT tax on 

those distributions as the surviving spouse’s unified credit used under section 2505? (If not a U.S. citizen, enter “N/A”)

Part III Tax Computation

1 Current taxable trust distributions (total from Part II of Schedule A) . . . . . . . . . . . . 1

2 Value of taxable trust property at date of death (if applicable) (total from Part III of Schedule A) . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Charitable and marital deductions. See Schedule B instructions (total from col. D, Part IV of Sch. A) . 4

5 Net tentative taxable amount. Subtract line 4 from line 3 . . . . . . . . . . . . . . . 5

6 Prior taxable events (total from Part I of Schedule A) . . . . . . . . . . . . . . . . . 6

7 Taxable estate of the decedent. See instructions . . . . . . . . . . . . . . . . . . 7

8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Add lines 5 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Recomputation of decedent’s estate tax based on the amount on line 9. See instructions. Attach

computation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Recomputation of decedent’s estate tax based on the amount on line 8. See instructions. Attach

computation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Net estate tax. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . 12

13 Payment made with request for extension, if any, and credit under section 2056A(b)(2)(B)(ii) . . . . 13

14 Tax due. (If the amount on line 12 exceeds the amount on line 13, enter the difference here.) . . ▶ 14

15 Overpayment. (If the amount on line 13 exceeds the amount on line 12, enter the difference here.) . 15

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 ▲

Signature ▲

Date

Paid 

Preparer 

Use Only

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

self-employed

PTIN

Firm’s name ▶

Firm’s address ▶

Firm’s EIN ▶

Phone no.

For Paperwork Reduction Act Notice, see the separate instructions for this form. Cat. No. 12292E Form 706-QDT (Rev. 6-2019)
Form 706-QDT (Rev. 6-2019) Page 2

Schedule A Complete Schedule A only if you are a designated filer filing this return for multiple trusts.

Part I Summary of Prior Taxable Distributions

A 

Year

B 

Amount

C 

Year

D 

Amount

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

Total. Combine columns B and D . . . . . . . . . . . . . . . . . ▶

Part II Summary of Current Taxable Distributions

A 

EIN of QDOT

B 

Total Taxable Distributions for the Year

C 

EIN of QDOT

D 

Total Taxable Distributions for the Year

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

Total. Combine columns B and D . . . . . . . . . . . . . . . . . ▶

Part III Summary of Property Remaining in QDOTs at Death of Surviving Spouse

A 

EIN of QDOT

B Alternate Valuation

Date (if applicable)

C 

Value

D 

EIN of QDOT

E Alternate Valuation

Date (if applicable)

F 

Value

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

Total. Combine columns C and F . . . . . . . . . . . . . . . . . . . . . . . . ▶

Part IV Summary of Marital and Charitable Deductions

A 

EIN of QDOT

B 

Total Marital Deduction

C 

Total Charitable Deduction

D 

Total Deductions (add cols. B and C)

$ $ $

$ $ $

$ $ $

$ $ $

$ $ $

$ $ $

$ $ $

$ $ $

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Form 706-QDT (Rev. 6-2019)
Form 706-QDT (Rev. 6-2019) Page 3

Schedule B To be completed by trustee.

Part I General Information (see instructions)

1a Name of trust 1b EIN of trust

2a Name of trustee 2b SSN or EIN of trustee

2c Address of trustee

3 Name of designated filer, if applicable

4a Name of surviving spouse 4b TIN of surviving spouse

4c Surviving spouse’s date of death (if applicable) 4d Surviving spouse’s current marital 

status (or at death, if applicable)

5a Name of decedent 5b SSN of decedent 5c Decedent’s date of death

Part II Taxable Distributions From Prior Years

A 

Year

B 

Amount

C 

Year

D 

Amount

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

Total. Combine columns B and D . . . . . . . . . . . . . . . . . . ▶

Part III Current Taxable Distributions

A 

Date of Distribution

B 

Description

C 

Value

D 

Amount of Hardship

Exemption Claimed

(see instructions)

E 

Net Transfer

(col. C minus col. D)

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Form 706-QDT (Rev. 6-2019)
Form 706-QDT (Rev. 6-2019) Page 4

Schedule B To be completed by trustee. (continued)

Part IV Taxable Property in Trust at Death of Surviving Spouse

A 

Item No.

B 

Description

C 

Alternate Valuation

Date

D 

Value

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Part V Marital Deductions

A 

Item No.

B 

Description of Property Interests Passing to Spouse

C 

Value

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Part VI Charitable Deductions

A 

Item No.

B 

Description

C 

Name and Address of Beneficiary

D 

Character of

Institution

E 

Amount

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Form 706-QDT (Rev. 6-2019)