Form 706-GS(D)
(Rev. June 2019)
Department of the Treasury
Internal Revenue Service
Generation-Skipping Transfer Tax Return For Distributions
OMB No. 1545-1144
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Use for distributions made after December 31, 2010.
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Go to www.irs.gov/Form706GSD for instructions and the latest information.
For calendar year
.
Attach a copy of all Forms 706-GS(D-1) to this return.
Part I
General Information
1a Name of skip person distributee 1b Social security number of individual distributee (see instructions)
1c Employer identification number of trust distributee (see instructions)
2a Name and title of person filing return (if different from 1a, see instructions)
2b Address of distributee or person filing return (see instructions) (number and street or P.O. box; city, town, or post office; state; and ZIP code). If you have a foreign
address, also complete the spaces below.
Foreign country name Foreign province/county Foreign postal code
Part II
Distributions
a
Trust EIN (from Form 706-GS(D-1),
line 2a)
b
Item no. (from Form 706-GS(D-1),
line 3, column a)
c
Amount of transfer (from Form 706-GS(D-1),
line 3, column f (Tentative transfer))
3 Total transfers (add amounts in column c) . . . . . . . . . . . . . . . . . . 3
Part III
Tax Computation
4 Adjusted allowable expenses (see instructions) . . . . . . . . . . . . . . . .
4
5 Taxable amount (subtract line 4 from line 3) . . . . . . . . . . . . . . . . . . 5
6 Maximum federal estate tax rate (see instructions) . . . . . . . . . . . . . . . 6
%
7 Generation-skipping transfer tax (multiply line 5 by line 6) . . . . . . . . . . . . . 7
8 Payment, if any, made with Form 7004 . . . . . . . . . . . . . . . . . . . 8
9 Tax due . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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9
10 Overpayment. If line 8 is larger than line 7, enter amount to be refunded . . . . . . .
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10
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 taxpayer) is based on all information of which preparer has any knowledge.
Sign
Here
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Signature of taxpayer or person filing on behalf of taxpayer
Date
Paid
Preparer
Use Only
Print/Type preparer’s name Preparer’s signature Date
Check if
self-employed
PTIN
Firm’s name
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Firm’s EIN
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Firm’s address
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Phone no.
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Cat. No. 10327Q
Form 706-GS(D) (Rev. 6-2019)
