Information Collection

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

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

Documents and Forms

Documents and forms in this information collection
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:

table that charts list of instruments
Document Type	Form No.	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	706	No		Printable Only
Instruction		Yes	No	Printable Only
Form	Sch A	Yes	No	Fillable Printable
Form	Sch B	Yes	No	Fillable Printable
Form	Sch C	Yes	No	Fillable Printable
Form	Sch D	Yes	No	Fillable Printable
Form	Sch E	Yes	No	Fillable Printable
Form	Sch F	Yes	No	Fillable Printable
Form	Sch G	Yes	No	Fillable Printable
Form	Sch H	Yes	No	Fillable Printable
Form	Sch I	Yes	No	Fillable Printable
Form	Sch J	Yes	No	Fillable Printable
Form	Sch K	Yes	No	Fillable Printable
Form	Sch L	Yes	No	Fillable Printable
Form	Sch M	Yes	No	Fillable Printable
Form	Sch O	Yes	No	Fillable Printable
Form	Sch P	Yes	No	Fillable Printable
Form	Sch PC	Yes	No	Fillable Printable
Form	Sch Q	Yes	No	Fillable Printable
Form	Sch R	Yes	No	Fillable Printable
Form	Sch R-1	Yes	No	Fillable Printable
Form	Sch T	Yes	No	Fillable Printable
Form	Sch U	Yes	No	Fillable Printable
Form	Sch W	Yes	No	Fillable Printable
Form	706-A	Yes	No	Fillable Printable
Instruction		Yes	No	Printable Only
Form and Instruction	706-CE	Yes	No	Fillable Printable
Form	706-GS(D)	Yes	No	Fillable Printable
Instruction		Yes	No	Fillable Printable
Form	706-GS(D-1)	Yes	No	Fillable Printable
Instruction		Yes	No	Printable Only
Form	706-GS(T)	Yes	No	Fillable Printable
Instruction		Yes	No	Printable Only
Form	706-NA	Yes	No	Fillable Printable
Instruction		Yes	No	Printable Only
Form	706-QDT	Yes	No	Fillable Printable
Instruction		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 %

table that charts list of burden
	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

table that charts IC Documents
Title	Document	Date Uploaded
2025 Burden Comp Sheets		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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