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

Form

706-QDT

U.S. Estate Tax Return for
Qualified Domestic Trusts

(Rev. November 2009)
Department of the Treasury
Internal Revenue Service

Part I

䊳

OMB No. 1545-1212

Calendar Year
See separate instructions.

General Information

1a

Name of surviving spouse (see Definitions on page 1 of the instructions)

1b

TIN of surviving spouse

2a

Name of trustee/designated filer (see page 1 of the instructions)

2b

SSN or EIN of trustee/designated filer

2c

Address of trustee/designated filer

3a

Surviving spouse’s date of death (if applicable)

3b

Surviving spouse’s current marital status

4a

Name of decedent

4c

Decedent’s date of death

Part II

4b

SSN of decedent

Elections by the Trustee/Designated Filer (see page 3 of the instructions)

Yes No
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.
4 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
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

Tax Computation
1
2
3
4
5
6
7
8
9

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 page 6 of the 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 page 6 of the
instructions. Attach computation
Recomputation of decedent’s estate tax based on the amount on line 8. See page 6 of the
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.) 䊳
Overpayment. (If the amount on line 13 exceeds the amount on line 12, enter the difference here.)

10
11
12
13
14
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
Paid
Preparer’s
Use Only

䊳
Preparer’s
signature

䊳

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

䊳
Date

䊳

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

Date

Check if
self-employed
EIN

Preparer’s SSN or PTIN
䊳

䊳

Phone no.
Cat. No. 12292E

(

Form

)

706-QDT

(Rev. 11-2009)

Form 706-QDT (Rev. 11-2009)

Schedule A
Part I

Page

2

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

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
䊳

Total. Combine columns b and d

Part II

Summary of Current Taxable Distributions

a
EIN of QDOT

b
Total Taxable Distributions for the Year

d
Total Taxable Distributions for the Year

c
EIN of QDOT

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
䊳

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)

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
䊳

Total. Combine columns c and f

Part IV

Summary of Marital and Charitable Deductions

a
EIN of QDOT

b
Total Marital Deduction

$
$
$
$
$
$
$
$
Total

f
Value

c
Total Charitable Deduction

d
Total Deductions (add cols. b and c)

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
䊳
Form

706-QDT

(Rev. 11-2009)

Form 706-QDT (Rev. 11-2009)

Page

3

Schedule B
Part I

General Information (see page 4 of the 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

Taxable Distributions From Prior Years
a
Year

b
Amount

c
Year

d
Amount

$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
䊳

Total. Combine columns b and d

Part III

Current Taxable Distributions

a
Date of Distribution

Total

Decedent’s date of death

b
Description

c
Value

d
Amount of Hardship
Exemption Claimed
(see instructions)

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

䊳
Form

706-QDT

(Rev. 11-2009)

Form 706-QDT (Rev. 11-2009)

Schedule B
Part IV

Page

4

(continued)

Taxable Property in Trust at Death of Surviving Spouse

a
Item No.

b
Description

c
Alternate Valuation
Date

d
Value

1

䊳

Total

Marital Deductions

Part V

a
Item No.

b
Description of property interests passing to spouse

c
Value

1

䊳

Total

Part VI
a
Item No.

Charitable Deductions
b
Description

c
Name and address of beneficiary

d
Character of
institution

e
Amount

1

Total

䊳
Form

706-QDT

(Rev. 11-2009)