The trustee or designated filer of qualified domestic trust (QDOT) uses this form to figure and report the estate tax due on: Certain distributions from the QDOT, The value of the property remaining in the QDOT on the date of the surviving spouse's death, and The corpus portion of certain annuity payments. Current Revision Form 706-QDT PDF Instructions for Form 706-QDT (Print Version PDF) Recent Developments IRS approves temporary use of e-signatures for certain forms -- 28-AUG-2020 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Form 706-QDT Revenue Ruling 2013-17 Other Current Products Related About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return About Form 706-A, United States Additional Estate Tax Return About Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return