Trusts & Estates

Form 706-GS(D): Generation-Skipping Transfer Tax Return for Distributions

Used by distributees to report and pay the generation-skipping transfer (GST) tax on distributions from trusts that are subject to the GST tax.

Download Form 706-GS(D) PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Distributees who received a taxable distribution from a trust that is subject to the generation-skipping transfer tax.

Key Fields

  • Trust information
  • Distribution amount
  • GST tax rate
  • Tax due

Filing Deadlines

Due Date

April 15 of year following distribution

Late Filing Penalty

Failure-to-file and failure-to-pay penalties apply; interest accrues on unpaid GST tax.

Related Forms

Form 706

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

Form 1041

U.S. Income Tax Return for Estates and Trusts

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