Notification of Distribution From a
Generation-Skipping Trust
OMB No. 1545-1143
Form
706-GS(D-1)
(Rev. October 2008)
Complete for each skip person distributee. See separate instructions.
Department of The Treasury
Internal Revenue Service
Copy A: Send to IRS
For calendar year
General Information
2a
Trust’s employer identification number (see instructions)
1a
Skip person distributee’s identifying number (see instructions)
2b
Trust’s name, address, and ZIP code
1b
Skip person distributee’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
No
Yes
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
Has any exemption been allocated to this trust by reason of the deemed allocation rules?
7
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
©
Form 706-GS(D-1) (Rev. 10-2008)
For Paperwork Reduction Act Notice, see page 5 of the separate trustee’s instructions.
Cat. No. 10328B
Date
©
Part I
Part II
Part III
f
Tentative transfer
(multiply col. e by col. d)
dd mmm yyyy
dd mmm yyyy
click to sign
signature
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signature
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Notification of Distribution From a
Generation-Skipping Trust
OMB No. 1545-1143
Form
706-GS(D-1)
(Rev. October 2008)
Complete for each skip person distributee. See separate instructions.
Department of The Treasury
Internal Revenue Service
For calendar year
General Information
2a
Trust’s employer identification number (see instructions)
1a
Skip person distributee’s identifying number (see instructions)
2b
Trust’s name, address, and ZIP code
1b
Skip person distributee’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
Form 706-GS(D-1) (Rev. 10-2008)
For Paperwork Reduction Act Notice, see page 5 of the separate trustee’s instructions.
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
Specific Instructions
General 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