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

Form

706-QDT

U.S. Estate Tax Return for
Qualified Domestic Trusts

(Rev. June 2019)
Department of the Treasury
Internal Revenue Service

Part I

OMB No. 1545-1212

Calendar Year
▶ Go to www.irs.gov/Form706QDT for instructions and the latest information.

General Information

1a

Name of trust

1b EIN of trust

2a

Name of trustee/designated filer (see instructions)

2b SSN or EIN of trustee/designated filer

2c

Address of trustee/designated filer

3a

Name of surviving spouse (see Definitions in the instructions)

3b TIN of surviving spouse

3c

Surviving spouse’s date of death (if applicable)

3d Surviving spouse’s current marital status

4a

Name of decedent

Part II

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
section 6166 and interest in the form of a surety bond or a section 6324A lien.
4

11
12
13
14
15

.
.

.
.

.
.

.
.

.
.

.
.

.

.

.

.

.

.

.

tax deferred under

If the surviving spouse has become a U.S. citizen, does he or she elect under 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

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.) .

1
2
3
4
5
6
7
8
9
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.

Paid
Preparer
Use Only

▲

▲

Sign
Here

Signature
Print/Type preparer’s name
Firm’s name

▶

Firm’s address

▶

Preparer’s signature

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

Date

Date

Check
if
self-employed

PTIN

Firm’s EIN ▶
Phone no.
Cat. No. 12292E

Form 706-QDT (Rev. 6-2019)

Page 2

Form 706-QDT (Rev. 6-2019)

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

D
Amount

C
Year

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

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

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

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)

D
EIN of QDOT

C
Value

E Alternate Valuation
Date (if applicable)

$
$
$
$
$
$
$
$
Total. Combine columns C and F

Part IV

.

.

.

.

F
Value

$
$
$
$
$
$
$
$
.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

▶

Summary of Marital and Charitable Deductions
A
EIN of QDOT

B
Total Marital Deduction

$
$
$
$
$
$
$
$
Total .

.

.

.

.

.

.

D
Total Deductions (add cols. B and C)

C
Total Charitable Deduction

$
$
$
$
$
$
$
$
.

.

.

.

.

.

.

.

.

.

.

$
$
$
$
$
$
$
$
.

.

.

.

.

.

.

.

.

▶
Form 706-QDT (Rev. 6-2019)

Page 3

Form 706-QDT (Rev. 6-2019)

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

D
Amount

C
Year

$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$

Total. Combine columns B and D .

Part III

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

▶

Current Taxable Distributions

A
Date of Distribution

Total

.

.

.

.

B
Description

.

.

.

.

.

.

.

.

.

.

.

D
Amount of Hardship
Exemption Claimed
(see instructions)

C
Value

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

E
Net Transfer
(col. C minus col. D)

▶
Form 706-QDT (Rev. 6-2019)

Page 4

Form 706-QDT (Rev. 6-2019)

Schedule B
Part IV

To be completed by trustee. (continued)

Taxable Property in Trust at Death of Surviving Spouse

A
Item No.

Total

Part V

.

.

.

.

.

.

.

.

.

.

.

Part VI

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

▶

.

B
Description of Property Interests Passing to Spouse

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

C
Value

.

.

.

.

.

.

▶

Charitable Deductions

A
Item No.

Total

.

D
Value

Marital Deductions

A
Item No.

Total

C
Alternate Valuation
Date

B
Description

.

B
Description

.

.

.

.

.

.

.

.

.

.

D
Character of
Institution

C
Name and Address of Beneficiary

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

E
Amount

▶
Form 706-QDT (Rev. 6-2019)