The trustee must file Form 706-GS(D-1) at the Cincinnati Service Center, regardless of whether the settlor is (or was at death) a resident U.S. citizen, resident alien, nonresident U.S. citizen, or nonresident alien. See Where To File below for the address.

New regulations relating to the predeceased parent rule have amended the rules used to determine an individual's generation assignment for certain transfers occurring on or after July 18, 2005. See Ninety-day rule on page 3 for more information.