Internal Revenue Service United States Department of the Treasury

Instructions for
Form 706-QDT (11/2009)

U.S. Estate Tax Return for Qualified Domestic Trusts

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

Revised: 11/2009


Table of Contents

  • General Instructions
    • Purpose of Form
    • Who Must File
      • Trustee
      • Designated Filer
    • Definitions
      • When To File
      • Where To File
      • Paying the Tax
      • Signature(s)
      • Supplemental Documents
      • Penalties
        • Security for Payment of the Tax
          • Assets in Excess of $2 Million
          • Assets of $2 Million or Less
          • Personal Residence
          • Filing a Bond or Letter of Credit
          • Additional Information
        • How To Complete Form 706-QDT
          • Trustee Filing the Return
          • Trustee Completing Schedule B Only
          • Designated Filer Filing the Return
          • Rounding off to Whole Dollars
      • Specific Instructions
        • Part I—General Information
          • Part II—Elections by the Trustee/Designated Filer
            • Schedule B
              • Part I—General Information
              • Part II—Taxable Distributions From Prior Years
              • Part III—Current Taxable Distributions
              • Part IV—Taxable Property in Trust at Death of Surviving Spouse
              • Parts V and VI—Marital and Charitable Deductions
            • Schedule A
            • Part III—Tax Computation (Page 1 of Form 706-QDT)
            • Instructions forForm 706-QDT - Notices
              • Privacy Act and Paperwork Reduction Act Notice.
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