Form 706-QDT U.S. Estate Tax Return for Qualified Domestic Trusts

Form

706-QDT

(Rev. August 2013)
Department of the Treasury
Internal Revenue Service

Part I

U.S. Estate Tax Return for
Qualified Domestic Trusts

OMB No. 1545-1212

Calendar Year

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Information about Form 706-QDT and its separate instructions is at www.irs.gov/form706qdt.

General Information

1a

Name of surviving spouse (see Definitions in the instructions)

1b TIN of surviving spouse

2a

Name of trustee/designated filer (see instructions)

2b SSN or EIN of trustee/designated filer

2c

Address of trustee/designated filer

3a

Surviving spouse’s date of death (if applicable)

4a

Name of decedent

Part II

3b Surviving spouse’s current marital status
4b SSN of decedent

4c Decedent’s date of death

Elections by the Trustee/Designated Filer (see instructions)

Please check the “Yes” or “No” box for each question.
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.
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15

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If the surviving spouse has become a U.S. citizen, does he or she elect under Code 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
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Yes No

Tax Computation

Current taxable trust distributions (total from Part II of Schedule A) . . . . . . . . . . .
Value of taxable trust property at date of death (if applicable) (total from Part III of Schedule A) . .
Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charitable and marital deductions. See Schedule B instructions (total from col. d, Part IV of Sch. A)
Net tentative taxable amount. Subtract line 4 from line 3 . . . . . . . . . . . . . .
Prior taxable events (total from Part I of Schedule A) . . . . . . . . . . . . . . . .
Taxable estate of the decedent. See instructions . . . . . . . . . . . . . . . . .
Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 5 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recomputation of decedent’s estate tax based on the amount on line 9. See instructions. Attach
computation . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recomputation of decedent’s estate tax based on the amount on line 8. See instructions. Attach
computation . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Net estate tax. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . .
Payment made with request for extension, if any, and credit under section 2056A(b)(2)(B)(ii) . . .
Tax due. (If the amount on line 12 exceeds the amount on line 13, enter the difference here.) ▶
Overpayment. (If the amount on line 13 exceeds the amount on line 12, enter the difference here.)

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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.

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Preparer’s
signature

Date

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Firm’s name (or
yours if self-employed),
address, and ZIP code

Date

For Paperwork Reduction Act Notice, see the separate instructions for this form.

Preparer’s PTIN

Check if
self-employed ▶

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Paid
Preparer’s
Use Only

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Sign
Here

EIN ▶
Phone no.
Cat. No. 12292E

Form 706-QDT (Rev. 8-2013)

Page 2

Form 706-QDT (Rev. 8-2013)

Schedule A
Part I

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

Summary of Prior Taxable Distributions
a
Year

b
Amount

c
Year

d
Amount

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

Total. Combine columns b and d

Part II

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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

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Summary of Property Remaining in QDOTs at Death of Surviving Spouse
a
EIN of QDOT

c
Value

b Alternate Valuation

Date (if applicable)

d
EIN of QDOT

$
$
$
$
$
$
$
$
Total. Combine columns c and f .

Part IV

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f
Value

e Alternate Valuation
Date (if applicable)

$
$
$
$
$
$
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Summary of Marital and Charitable Deductions
a
EIN of QDOT

b
Total Marital Deduction

c
Total Charitable Deduction

$
$
$
$
$
$
$
$
Total .

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d
Total Deductions (add cols. b and c)

$
$
$
$
$
$
$
$
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$
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Form 706-QDT (Rev. 8-2013)

Page 3

Form 706-QDT (Rev. 8-2013)

Schedule B
Part I

To be completed by trustee.

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

Part II

5b SSN of decedent

5c Decedent’s date of death

Taxable Distributions From Prior Years
a
Year

b
Amount

c
Year

d
Amount

$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$

Total. Combine columns b and d .

Part III

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Current Taxable Distributions

a
Date of Distribution

Total

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b
Description

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d
Amount of Hardship
Exemption Claimed
(see instructions)

c
Value

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e
Net Transfer
(col. c minus col. d)

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Form 706-QDT (Rev. 8-2013)

Page 4

Form 706-QDT (Rev. 8-2013)

Schedule B
Part IV

To be completed by trustee. (continued)

Taxable Property in Trust at Death of Surviving Spouse

a
Item No.

c
Alternate Valuation
Date

b
Description

d
Value

1

Total

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Part V

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Marital Deductions

a
Item No.

b
Description of Property Interests Passing to Spouse

c
Value

1

Total

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Part VI

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Charitable Deductions

a
Item No.

b
Description

d
Character of
Institution

c
Name and Address of Beneficiary

e
Amount

1

Total

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Form 706-QDT (Rev. 8-2013)