Internal Revenue Service United States Department of the Treasury

Instructions for 
Form 706-GS(D) (11/2011)

Generation-Skipping Transfer Tax Return for Distributions

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 11/2011


Table of Contents

  • Instructions for Form 706-GS(D) - Introductory Material
    • What's New
  • General Instructions
    • Purpose of Form
    • Who Must File
    • When To File
    • Where To File
    • Penalties and Interest
      • Signature
    • Specific Instructions
      • Part I
        • Line 1a
        • Line 1b
        • Line 1c
        • Line 2a
        • Line 2b
      • Part II
        • Column b
        • Column c
      • Part III
        • Line 4
        • Line 6
        • Line 9
    • Instructions for Form 706-GS(D) - Notices
      • Privacy Act and Paperwork Reduction Act Notice.
         Next

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