706-GS(D-1) Notification of Distribution From a Generation-Skipping

TREASURY/IRS AND OMB USE ONLY DRAFT
Form

706-GS(D-1)

Notification of Distribution From a
Generation-Skipping Trust

(Rev. August 2025)

Part I

OMB No. 1545-0015

Complete for each skip person distributee.
For calendar year
.

Department of the Treasury
Internal Revenue Service

Go to www.irs.gov/Form706GSD1 for instructions and the latest information.

1b Skip person distributee’s TIN (see instructions)

1c Skip person distributee’s address (number and street)

1d Apt. or suite no.

1e City, town, or post office. For foreign addresses, also complete 1h, 1i, and 1j.
1h Foreign country name

1g ZIP code
1j Foreign postal code

2b TIN of trust

2c Trust address (number and street)

2d Apt. or suite no.

2e City, town, or post office. For foreign addresses, also complete 2h, 2i, and 2j.
2h Foreign country name

2f State

2g ZIP code

2i Foreign province/state/county

2j Foreign postal code

Distributions (see instructions)

Describe each distribution below.
(a)
(b)

Item
number

Description of property

(c)

(d)

Date of
Inclusion
distribution
ratio

(e)

(f)

Value

Tentative transfer (multiply
col. (e) by col. (d))

1

Part III

(continued on next page)

Trust Information (see instructions)

4

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 . . . . . . . . . . . . . . . . . . . . . . . .

5

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 the trust’s inclusion ratio has been refigured . . . . . . . . . . . . . . .

6

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Has any exemption been allocated to this trust by reason of the deemed allocation rules? . . . . . . .

7

Yes No

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

Date

For Paperwork Reduction Act Notice, see the Instructions for Form 706.

Cat. No. 10328B

Form 706-GS(D-1) (Rev. 8-2025) Created 5/7/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

1f State

1i Foreign province/state/county

2a Name of trust

3

Copy A: Send to IRS

General Information (see instructions)

1a Name of skip person distributee

Part II

Version A, Cycle 13

TREASURY/IRS AND OMB USE ONLY DRAFT

Version A, Cycle 13
Page 2

Form 706-GS(D-1) (Rev. 8-2025)

Part II

Distributions (continued)
(c)
(d)
Date of
Inclusion
distribution
ratio

(e)
Value

(f)
Tentative transfer (multiply
col. (e) by col. (d))

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

If additional entries are needed, duplicate and use this page.
(a)
(b)
Item
Description of property
number

Form 706-GS(D-1) (Rev. 8-2025)

TREASURY/IRS AND OMB USE ONLY DRAFT

Version A, Cycle 13
Page 3

Form 706-GS(D-1) (Rev. 8-2025)
Form

706-GS(D-1)

Notification of Distribution From a
Generation-Skipping Trust
Complete for each skip person distributee.
For calendar year
.

(Rev. August 2025)
Department of the Treasury
Internal Revenue Service

Part I

OMB No. 1545-0015

Go to www.irs.gov/Form706GSD1 for instructions and the latest information.

General Information (see instructions)

1a Name of skip person distributee

1b Skip person distributee’s TIN (see instructions)

1c Skip person distributee’s address (number and street)

1d Apt. or suite no.

1e City, town, or post office. For foreign addresses, also complete 1h, 1i, and 1j.
1h Foreign country name

1j Foreign postal code

2b TIN of trust

2c Trust address (number and street)

2d Apt. or suite no.

2e City, town, or post office. For foreign addresses, also complete 2h, 2i, and 2j.
2h Foreign country name

1g ZIP code

2f State

2i Foreign province/state/county

2g ZIP code
2j Foreign postal code

Distributions (see instructions)

3

Describe each distribution below.
(a)
(b)
Item
Description of property
number

(c)
(d)
Date of
Inclusion
distribution
ratio

(e)
Value

(f)
Tentative transfer (multiply
col. (e) by col. (d))

1

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: Internal Revenue Service, Attn: E&G, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.
Form 706-GS(D-1) (Rev. 8-2025)

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

1f State

1i Foreign province/state/county

2a Name of trust

Part II

Copy B: For
Distributee

TREASURY/IRS AND OMB USE ONLY DRAFT

Version A, Cycle 13
Page 4

Form 706-GS(D-1) (Rev. 8-2025)

Part II

Distributions (continued)
(c)
(d)
Date of
Inclusion
distribution
ratio

(e)
Value

(f)
Tentative transfer (multiply
col. (e) by col. (d))

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

If additional entries are needed, duplicate and use this page.
(a)
(b)
Item
Description of property
number

Form 706-GS(D-1) (Rev. 8-2025)

TREASURY/IRS AND OMB USE ONLY DRAFT

Version A, Cycle 13
Page 5

Form 706-GS(D-1) (Rev. 8-2025)

Instructions for Skip Person Distributee
General Instructions

Specific Instructions

Purpose of Form

Part I

Form 706-GS(D-1) is used by a trustee to report to the
distributee and to the IRS 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), GenerationSkipping Transfer Tax Return for Distributions.
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.

Line 2b. Enter the trust’s taxpayer identification number
from Part I of this form on Form 706-GS(D), Part III, line
11, column (a).

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.

Duplicate and use pages 2 and 4 if additional entries are
needed.
Column (a). Use the same item number used here for the
corresponding entry on Form 706-GS(D), Part III, line 11,
column (b).
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.
Column (f). Enter the tentative transfer amount on Form
706-GS(D), Part III, line 11, column (c).

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Errors

Part II