United States Estate (and Generation-Skipping Transfer) Tax Return

United States Estate (and Generation-Skipping Transfer) Tax Return

OMB: 1545-0015

IC ID: 39328

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United States Estate (and Generation-Skipping Transfer) Tax Return
 
No Modified
 
Mandatory
 
26 CFR 20.6091-1; 20.2039-4 26 CFR 20.2053-10(a,c); 20.2106(b) 26 CFR 26.2662-1(b); 20.6166A-3 26 CFR 20.6011-1; 20.6061-1 26 CFR 20.6018-1(a,b), 2, 3(a,b,c), 4 26 CFR 20.2065-1(a, b) 26 CFR 20.6075-1; 20.6081-1 26 CFR 20.6001-1 26 CFR 20.2031-2 (b),(e),(f) 26 CFR 20.2031-3, 6; 20.2023-1(b) 26 CFR 20.2051-1; 20.6065-1(b) 26 CFR 26.2662-1, 26.2662-2; 22.0 26 CFR 20.2032A-3(a,c), 4(a), 8(a,b,c 26 CFR 20.2055-3; 20.2056(b)-4(d) 26 CFR 20.2053-9(a,c); 20.2055-1(c),

Document Type Form No. Form Name Instrument File URL Available Electronically? Can Be Submitted Electronically? Electronic Capability
Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return f706--2025-08-00+.pdf No   Printable Only
Instruction i706--2024-10-00.pdf Yes No Printable Only
Form Sch A Real Estate SchA -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch B Stocks and Bonds SchB -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch C Mortgages, Notes, and Cash SchC -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch D Insurance on the Decedent's Life SchD -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch E Jointly Owned Property SchE -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch F Other Miscellaneous Property Not Reportable Under Any Other Schedules SchF -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch G Transfers During Decedent's Life SchG -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch H Powers of Appointment SchH -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch I Annuities SchI -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch J Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims SchJ -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch K Debts, Mortgages, and Liens SchK -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch L Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims SchL -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch M Bequests, etc., to Surviving Spouse SchM -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch O Charitable, Public, and Similar Gifts and Bequests SchO -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch P Credit for Certain Foreign Taxes SchP -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch PC Protective Claim for Refund SchPC -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch Q Credit for Tax on Prior Transfers SchQ -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch R Generation-Skipping Transfer Tax SchR -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch R-1 Generation-Skipping Transfer Tax SchR1 -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch T Section 2032A Property Valuation SchT -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch U Qualified Conservation Easement Exclusion SchU -f706 --2025-08+.pdf Yes No Fillable Printable
Form Sch W Continuation Schedule for Form 706 Schedules SchW -f706 --2025-08+.pdf Yes No Fillable Printable
Form 706-A United States Additional Estate Tax Return f706-a --2025-08-00+.pdf Yes No Fillable Printable
Instruction i706-a--2025-08-00+.pdf Yes No Printable Only
Form and Instruction 706-CE Certificate of Payment of Foreign Death Tax f706-ce--2025-08+.pdf Yes No Fillable Printable
Form 706-GS(D) Generation-Skipping Transfer Tax Return for Distributions f706-gs_d--2025-08-00+.pdf Yes No Fillable Printable
Instruction i706-gs_d--2025-08-00+.pdf Yes No Fillable Printable
Form 706-GS(D-1) Notification of Distribution From a Generation-Skipping Trust f706-gs_d-1--2025-08-00+.pdf Yes No Fillable Printable
Instruction i706-gs_d-1--2025-11-00+.pdf Yes No Printable Only
Form 706-GS(T) Generation-Skipping Transfer Tax Return for Terminations f706-gs_t--2025-08-00+.pdf Yes No Fillable Printable
Instruction i706-gs_t--2025-11+.pdf Yes No Printable Only
Form 706-NA United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States f706-na--2025-08-00+.pdf Yes No Fillable Printable
Instruction i706-na--2022-10-00.pdf Yes No Printable Only
Form 706-QDT U.S. Estate Tax Return for Qualified Domestic Trusts f706-qdt--2025-08-00+.pdf Yes No Fillable Printable
Instruction i706-qdt--2025-08-00+.pdf Yes No Printable Only

General Government Taxation Management

IRS 24.030; IRS 24.046; IRS 34.037  80 FR 54064

25,037 0
   
Individuals or Households
 
   0 %

  Requested Program Change Due to New Statute Program Change Due to Agency Discretion Change Due to Adjustment in Agency Estimate Change Due to Potential Violation of the PRA Previously Approved
Annual Number of Responses for this IC 25,037 0 0 10,970 0 14,067
Annual IC Time Burden (Hours) 254,424 0 0 -262,398 0 516,822
Annual IC Cost Burden (Dollars) 0 0 0 0 0 0

Title Document Date Uploaded
2025 Burden Comp Sheets 2025 Combined Form 706 Burden Comps.pdf 06/11/2025
            Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.
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