Instructions for Form 706-GS(T) - Introductory Material

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Future Developments

For the latest information about developments related to Form 706-GS(T) and its instructions, such as legislation enacted after they were published, go to

What's New

On June 26, 2013, the United States Supreme Court held that Section 3 of the Defense of Marriage Act, which said that the terms “marriage” and “spouse” only apply to heterosexual couples, was unconstitutional. (United States v. Windsor, 570 U.S. 12 (2013)). The ruling impacts a number of federal laws, including those governing the reporting and collection of federal taxes. For federal tax purposes, the IRS recognizes same-sex marriages that are valid in the state where they were entered into, regardless of the married couple’s residence. See Rev. Rul. 2013-17, 2013–38 I.R.B. 201, available at If you believe the new law may affect your estate or gift tax liability or filing requirement, please continue to monitor for additional guidance on the application of Windsor.

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