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This document is the Instruction booklet for Form 706-GS(D), a tax form used for reporting distributions made after December 31, 2010, according to the Generation-Skipping Transfer Tax. The form is issued by the Department of the Treasury, Internal Revenue Service. Users are instructed to go to www.irs.gov/Form706GSD for instructions and latest information. The document outlines sections for general information, distributions, tax computation, and declaration. Part I requests basic information about the skip person distributee, trust distributee, name and title of person filing return, and address details. Part II includes details on each transfer with its corresponding Trust EIN and amount. Part III involves calculating adjusted allowable expenses, taxable amount, and maximum federal estate tax rate to determine the generation-skipping transfer tax. Users must sign and declare the accuracy of the information provided.
An adjustable allowable expense is an expense that can be deducted from the value of the generation-skipping transfer to determine the taxable amount.
Information required to complete Form 706-GS(D) includes the value and type of distribution received, the inclusion ratio, the preparer's fee, and the applicable tax rate.
The paperwork reduction act notice on Form 706-GS(D) states that the average time required to complete and file the form is around 45 minutes.
The privacy act notice on Form 706-GS(D) explains that the information provided will be used for tax administration purposes and may be disclosed to various government agencies.
Form 706-GS(D) should be filed with the IRS within 6 months after the date of the generation-skipping transfer.
Form 706-GS(D) is used to report and pay the generation-skipping transfer tax on a distribution from a trust to a skip person.
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