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

Form 706 is used by executors to report and compute the Federal Estate Tax imposed by IRC section 2001 and the Federal Generation Skipping Tax, imposed by IRC section 2601. IRS uses the information to enforce these taxes and to verify that the tax has been properly computed. Schedule R-1 (Form 706) serves as a payment voucher for the Generation-Skipping Transfer (GST) tax imposed on a direct skip from a trust, which the trustee of the trust, must pay.

The latest form for United States Estate (and Generation-Skipping Transfer) Tax Return expires 2023-12-31 and can be found here.

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

Federal Enterprise Architecture: General Government - Taxation Management

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