Information Collection

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

IC 39328 under ICR 202506-1545-008 · OMB 1545-0015.

Documents and Forms

Document Name Document Type
Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch A Real Estate United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch B Stocks and Bonds United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch C Mortgages, Notes, and Cash United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch D Insurance on the Decedent's Life United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch E Jointly Owned Property United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch F Other Miscellaneous Property Not Reportable Under Any Other Schedules United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch G Transfers During Decedent's Life United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch H Powers of Appointment United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch I Annuities United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch J Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch K Debts, Mortgages, and Liens United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch L Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch M Bequests, etc., to Surviving Spouse United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch O Charitable, Public, and Similar Gifts and Bequests United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch P Credit for Certain Foreign Taxes United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch PC Protective Claim for Refund United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch Q Credit for Tax on Prior Transfers United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch R Generation-Skipping Transfer Tax United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch R-1 Generation-Skipping Transfer Tax United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch T Section 2032A Property Valuation United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch U Qualified Conservation Easement Exclusion United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form Sch W Continuation Schedule for Form 706 Schedules United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form 706-A United States Additional Estate Tax Return United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form 706-CE Certificate of Payment of Foreign Death Tax United States Estate (and Generation-Skipping Transfer) Tax Return Form and Instruction
Form 706-GS(D) Generation-Skipping Transfer Tax Return for Distributions United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form 706-GS(D-1) Notification of Distribution From a Generation-Skipping Trust United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form 706-GS(T) Generation-Skipping Transfer Tax Return for Terminations United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form 706-NA United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States United States Estate (and Generation-Skipping Transfer) Tax Return Form
Form 706-QDT U.S. Estate Tax Return for Qualified Domestic Trusts United States Estate (and Generation-Skipping Transfer) Tax Return Form
i706--2024-10-00.pdf Instruction
i706--2024-10-00.pdf Instruction
i706-a--2025-08-00+.pdf Instruction
i706-a--2025-08-00+.pdf Instruction
i706-gs_d--2025-08-00+.pdf Instruction
i706-gs_d--2025-08-00+.pdf Instruction
i706-gs_d-1--2025-11-00+.pdf Instruction
i706-gs_d-1--2025-11-00+.pdf Instruction
i706-gs_t--2025-11+.pdf Instruction
i706-gs_t--2025-11+.pdf Instruction
i706-na--2022-10-00.pdf Instruction
i706-na--2022-10-00.pdf Instruction
i706-qdt--2025-08-00+.pdf Instruction
i706-qdt--2025-08-00+.pdf Instruction
706 United States Estate (and Generation-Skipping Transfer) f706--2025-08-00+.pdf Form
706 United States Estate (and Generation-Skipping Transfer) f706--2025-08-00+.pdf Form
Sch A Real Estate SchA -f706 --2025-08+.pdf Form
Sch A Real Estate SchA -f706 --2025-08+.pdf Form
Sch B Stocks and Bonds SchB -f706 --2025-08+.pdf Form
Sch B Stocks and Bonds SchB -f706 --2025-08+.pdf Form
Sch C Mortgages, Notes, and Cash SchC -f706 --2025-08+.pdf Form
Sch C Mortgages, Notes, and Cash SchC -f706 --2025-08+.pdf Form
Sch D Insurance on the Decedent's Life SchD -f706 --2025-08+.pdf Form
Sch D Insurance on the Decedent's Life SchD -f706 --2025-08+.pdf Form
Sch E Jointly Owned Property SchE -f706 --2025-08+.pdf Form
Sch E Jointly Owned Property SchE -f706 --2025-08+.pdf Form
Sch F Other Miscellaneous Property Not Reportable Under Any Ot SchF -f706 --2025-08+.pdf Form
Sch F Other Miscellaneous Property Not Reportable Under Any Ot SchF -f706 --2025-08+.pdf Form
Sch G Transfers During Decedent's Life SchG -f706 --2025-08+.pdf Form
Sch G Transfers During Decedent's Life SchG -f706 --2025-08+.pdf Form
Sch H Powers of Appointment SchH -f706 --2025-08+.pdf Form
Sch H Powers of Appointment SchH -f706 --2025-08+.pdf Form
Sch I Annuities SchI -f706 --2025-08+.pdf Form
Sch I Annuities SchI -f706 --2025-08+.pdf Form
Sch J Funeral Expenses and Expenses Incurred in Administering SchJ -f706 --2025-08+.pdf Form
Sch J Funeral Expenses and Expenses Incurred in Administering SchJ -f706 --2025-08+.pdf Form
Sch K Debts, Mortgages, and Liens SchK -f706 --2025-08+.pdf Form
Sch K Debts, Mortgages, and Liens SchK -f706 --2025-08+.pdf Form
Sch L Net Losses During Administration and Expenses Incurred i SchL -f706 --2025-08+.pdf Form
Sch L Net Losses During Administration and Expenses Incurred i SchL -f706 --2025-08+.pdf Form
Sch M Bequests, etc., to Surviving Spouse SchM -f706 --2025-08+.pdf Form
Sch M Bequests, etc., to Surviving Spouse SchM -f706 --2025-08+.pdf Form
Sch O Charitable, Public, and Similar Gifts and Bequests SchO -f706 --2025-08+.pdf Form
Sch O Charitable, Public, and Similar Gifts and Bequests SchO -f706 --2025-08+.pdf Form
Sch P Credit for Certain Foreign Taxes SchP -f706 --2025-08+.pdf Form
Sch P Credit for Certain Foreign Taxes SchP -f706 --2025-08+.pdf Form
Sch PC Protective Claim for Refund SchPC -f706 --2025-08+.pdf Form
Sch PC Protective Claim for Refund SchPC -f706 --2025-08+.pdf Form
Sch Q Credit for Tax on Prior Transfers SchQ -f706 --2025-08+.pdf Form
Sch Q Credit for Tax on Prior Transfers SchQ -f706 --2025-08+.pdf Form
Sch R Generation-Skipping Transfer Tax SchR -f706 --2025-08+.pdf Form
Sch R Generation-Skipping Transfer Tax SchR -f706 --2025-08+.pdf Form
Sch R-1 Generation-Skipping Transfer Tax SchR1 -f706 --2025-08+.pdf Form
Sch R-1 Generation-Skipping Transfer Tax SchR1 -f706 --2025-08+.pdf Form
Sch T Section 2032A Property Valuation SchT -f706 --2025-08+.pdf Form
Sch T Section 2032A Property Valuation SchT -f706 --2025-08+.pdf Form
Sch U Qualified Conservation Easement Exclusion SchU -f706 --2025-08+.pdf Form
Sch U Qualified Conservation Easement Exclusion SchU -f706 --2025-08+.pdf Form
Sch W Continuation Schedule for Form 706 Schedules SchW -f706 --2025-08+.pdf Form
Sch W Continuation Schedule for Form 706 Schedules SchW -f706 --2025-08+.pdf Form
706-A United States Additional Estate Tax Return f706-a --2025-08-00+.pdf Form
706-A United States Additional Estate Tax Return f706-a --2025-08-00+.pdf Form
706-CE Certificate of Payment of Foreign Death Tax f706-ce--2025-08+.pdf Form and Instruction
706-CE Certificate of Payment of Foreign Death Tax f706-ce--2025-08+.pdf Form and Instruction
706-GS(D) Generation-Skipping Transfer Tax Return for Distribution f706-gs_d--2025-08-00+.pdf Form
706-GS(D) Generation-Skipping Transfer Tax Return for Distribution f706-gs_d--2025-08-00+.pdf Form
706-GS(D-1) Notification of Distribution From a Generation-Skipping f706-gs_d-1--2025-08-00+.pdf Form
706-GS(D-1) Notification of Distribution From a Generation-Skipping f706-gs_d-1--2025-08-00+.pdf Form
706-GS(T) Generation-Skipping Transfer Tax Return for Terminations f706-gs_t--2025-08-00+.pdf Form
706-GS(T) Generation-Skipping Transfer Tax Return for Terminations f706-gs_t--2025-08-00+.pdf Form
706-NA United States Estate (and Generation-Skipping Transfer) f706-na--2025-08-00+.pdf Form
706-NA United States Estate (and Generation-Skipping Transfer) f706-na--2025-08-00+.pdf Form
706-QDT U.S. Estate Tax Return for Qualified Domestic Trusts f706-qdt--2025-08-00+.pdf Form
706-QDT U.S. Estate Tax Return for Qualified Domestic Trusts f706-qdt--2025-08-00+.pdf Form
2025 Combined Form 706 Burden Comps.pdf 2025 Burden Comp Sheets IC Document
2025 Combined Form 706 Burden Comps.pdf 2025 Burden Comp Sheets IC Document

Information Collection (IC) Details

View Information Collection (IC)

IC Title:	United States Estate (and Generation-Skipping Transfer) Tax Return	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 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),

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	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

Federal Enterprise Architecture Business Reference Module

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: IRS 24.030; IRS 24.046; IRS 34.037	FR Citation: 80 FR 54064

Number of Respondents: 25,037	Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 0 %

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

Documents for IC

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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