OMB control number
United States Estate (and Generation-Skipping Transfer) Tax Return
OMB 1545-0015 · TREAS/IRS.
The federal estate tax is a tax on the transfer of property at death. It is applied to estates for which at-death gross assets ("gross estate") plus adjusted taxable gifts exceed the filing threshold. Chapter 11 of the Internal Revenue Code (IRC) provides the rules and requirements for estate taxes. IRC section 2001 imposes a tax on the transfer of the taxable estate of every decedent who was a citizen or resident of the United States. Chapter 13 of the IRC provides rules and requirements for certain generation-skipping transfers (GST). IRC section 2601 imposes a tax on a GST. Form 706 and related forms are used to report and compute both taxes. IRC section 2603(a)(2) provides that the GST tax imposed on a direct skip from a trust must be paid by the trustee (not the estate). This information collection request (ICR) covers the actual reporting burden associated with preparing and submitting the prescribed return forms, by executors required to file Form 706 and any of its affiliated forms.
The latest form for United States Estate (and Generation-Skipping Transfer) Tax Return expires 2028-08-31 and can be found here.
Document Name |
|---|
Form |
Form |
Supporting Statement A |
Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return
Supporting Statement 1545-0015.docx
United States Estate (and Generation-Skipping Transfer) Tax Return United States Estate (and Generation-Skipping Transfer) Tax Return
Federal Enterprise Architecture: General Government - Taxation Management
| Form 706-QDT | U.S. Estate Tax Return for Qualified Domestic Trusts | Fillable Printable | Form |
| Form Sch M | Bequests, etc., to Surviving Spouse | Fillable Printable | Form |
| Form Sch I | Annuities | Fillable Printable | Form |
| Form Sch L | Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims | Fillable Printable | Form |
| Form Sch J | Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims | Fillable Printable | Form |
| Form 706-NA | United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States | Fillable Printable | Form |
| Form 706-GS(T) | Generation-Skipping Transfer Tax Return for Terminations | Fillable Printable | Form |
| Form 706-GS(D-1) | Notification of Distribution From a Generation-Skipping Trust | Fillable Printable | Form |
| Form Sch H | Powers of Appointment | Fillable Printable | Form |
| Form Sch G | Transfers During Decedent's Life | Fillable Printable | Form |
| Form Sch F | Other Miscellaneous Property Not Reportable Under Any Other Schedules | Fillable Printable | Form |
| Form Sch E | Jointly Owned Property | Fillable Printable | Form |
| Form Sch C | Mortgages, Notes, and Cash | Fillable Printable | Form |
| Form Sch B | Stocks and Bonds | Fillable Printable | Form |
| Form Sch A | Real Estate | Fillable Printable | Form |
| Form 706-GS(D) | Generation-Skipping Transfer Tax Return for Distributions | Fillable Printable | Form |
| Form 706-CE | Certificate of Payment of Foreign Death Tax | Fillable Printable | Form and instruction |
| Form 706-A | United States Additional Estate Tax Return | Fillable Printable | Form |
| Form Sch U | Qualified Conservation Easement Exclusion | Fillable Printable | Form |
| Form Sch T | Section 2032A Property Valuation | Fillable Printable | Form |
| Form Sch R-1 | Generation-Skipping Transfer Tax | Fillable Printable | Form |
| Form Sch Q | Credit for Tax on Prior Transfers | Fillable Printable | Form |
| Form Sch PC | Protective Claim for Refund | Fillable Printable | Form |
| Form Sch P | Credit for Certain Foreign Taxes | Fillable Printable | Form |
| Form 706 | United States Estate (and Generation-Skipping Transfer) Tax Return | Printable Only | Form |
| Form Sch W | Continuation Schedule for Form 706 Schedules | Fillable Printable | Form |
| Form Sch R | Generation-Skipping Transfer Tax | Fillable Printable | Form |
| Form Sch O | Charitable, Public, and Similar Gifts and Bequests | Fillable Printable | Form |
| Form Sch K | Debts, Mortgages, and Liens | Fillable Printable | Form |
| Form Sch D | Insurance on the Decedent's Life | Fillable Printable | Form |
Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.