Table of Contents

• Instructions for Form 706-GS(T) - Introductory Material
  • What's New
• General Instructions
  • Purpose of Form
  • Who Must File
  • When To File
  • Where To File
    • Trusts
  • Terminations Subject to GST Tax
    • Exceptions
    • Transition Rule for Revocable Trusts
    • Transition Rule in Case of Mental Disability
    • Exceptions to Additions Rule
  • Definitions
    • Skip Persons
    • Interest
    • Non-Skip Person
    • Generation Assignment
    • Generation Assignment Where Intervening Parent is Deceased
    • Multiple Skips
  • Penalties and Interest
  • Signature
• Specific Instructions
  • Part I—General Information
    • Line 1b. Trust's Employer Identification Number
  • Part II—Trust Information
    • Line 4
    • Line 7
  • Schedule A (Lines 1-4)
    • Line 2
    • Line 3
    • Line 4
  • Schedules B(1) and B(2)
    • Schedule B(1)—General Trust Debts, Expenses, and Taxes
    • Schedule B(2)—Specific Termination-Related Debts, Expenses, and Taxes
  • Schedule A (Lines 5-10)
    • Line 7. Inclusion Ratio
    • Line 8
  • Part III—Tax Computation
    • Line 9b
    • Line 12
• Instructions for Form 706-GS(T) - Notices
  • Paperwork Reduction Act Notice.