IRS Publication Form 706

Form
706-QDT
(Rev. November 2009)

Department of the Treasury Internal Revenue Service
U.S. Estate Tax Return for Qualified Domestic Trusts

Calendar Year See separate instructions.
OMB No. 1545-1212
Part I
1a
General Information
1b TIN of surviving spouse
Name of surviving spouse (see Definitions on page 1 of the instructions)
2a
Name of trustee/designated filer (see page 1 of the instructions)
2b
SSN or EIN of trustee/designated filer
2c
Address of trustee/designated filer
3a
Surviving spouses date of death (if applicable)
3b
Surviving spouses current marital status
4a
Name of decedent
4b
SSN of decedent
4c
Decedents date of death
Part II
Elections by the Trustee/Designated Filer (see page 3 of the instructions)
Yes No Please check the Yes or No box for each question. 1 Do you elect alternate valuation? 2 Do you elect special use valuation? If Yes, you must complete and attach Schedule A-1 of Form 706. 3 Do you elect to pay the taxes in installments as described in section 6166? If Yes, you must attach the additional information described in the instructions. Note. By electing section 6166, you may be required to provide security for estate tax deferred under section 6166 and interest in the form of a surety bond or a section 6324A lien. 4 If the surviving spouse has become a U.S. citizen, does he or she elect under Code section 2056A(b)(12)(C) to treat all prior taxable distributions as taxable gifts and to treat any of the decedents unified credit applied to the QDOT tax on those distributions as the surviving spouses unified credit used under section 2505? (If not a U.S. citizen, enter N/A)
Part III
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Tax Computation
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Current taxable trust distributions (total from Part II of Schedule A) Value of taxable trust property at date of death (if applicable) (total from Part III of Schedule A) Add lines 1 and 2 Charitable and marital deductions. See Schedule B instructions (total from col. d, Part IV of Sch. A) Net tentative taxable amount. Subtract line 4 from line 3 Prior taxable events (total from Part I of Schedule A) Taxable estate of the decedent. See page 6 of the instructions Add lines 6 and 7 Add lines 5 and 8 Recomputation of decedents estate tax based on the amount on line 9. See page 6 of the instructions. Attach computation Recomputation of decedents estate tax based on the amount on line 8. See page 6 of the instructions. Attach computation Net estate tax. Subtract line 11 from line 10 Payment made with request for extension, if any, and credit under section 2056A(b)(2)(B)(ii) Tax due. (If the amount on line 12 exceeds the amount on line 13, enter the difference here.) Overpayment. (If the amount on line 13 exceeds the amount on line 12, enter the difference here.)
Under penalties of perjury, I declare that I have examined this return, along with accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than trustee or designated filer) is based on all information of which preparer has any knowledge.
Sign Here
Date
Paid Preparers Use Only
Preparers signature Firms name (or yours if self-employed), address, and ZIP code
Date
Check if self-employed EIN Phone no. Cat. No. 12292E (
Preparers SSN or PTIN
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions for this form.
Form
706-QDT
(Rev. 11-2009)
Form 706-QDT (Rev. 11-2009)
Page
Schedule A Part I
Complete Schedule A only if you are a designated filer filing this return for multiple trusts.
Summary of Prior Taxable Distributions

a Year b Amount c Year d Amount
$ $ $ $ $ $ $ $ Total. Combine columns b and d
$ $ $ $ $ $ $ $
Part II
Summary of Current Taxable Distributions

b Total Taxable Distributions for the Year c EIN of QDOT d Total Taxable Distributions for the Year
a EIN of QDOT
$ $ $ $ $ $ $ $ Total. Combine columns b and d
$ $ $ $ $ $ $ $
Part III
Summary of Property Remaining in QDOTs at Death of Surviving Spouse

b Alternate Valuation Date (if applicable) c Value d EIN of QDOT e Alternate Valuation Date (if applicable) f Value
a EIN of QDOT
$ $ $ $ $ $ $ $ Total. Combine columns c and f
$ $ $ $ $ $ $ $
Part IV
Summary of Marital and Charitable Deductions

b Total Marital Deduction c Total Charitable Deduction d Total Deductions (add cols. b and c)
a EIN of QDOT
$ $ $ $ $ $ $ $ Total
$ $ $ $ $ $ $ $
$ $ $ $ $ $ $ $
Form
706-QDT
(Rev. 11-2009)
Form 706-QDT (Rev. 11-2009)
Page
Schedule B Part I
1a
General Information (see page 4 of the instructions)

1b EIN of trust
Name of trust
2a
Name of trustee
2b SSN or EIN of trustee
2c
Address of trustee
Name of designated filer, if applicable
4a
Name of surviving spouse
4b TIN of surviving spouse
4c
Surviving spouses date of death (if applicable)
4d Surviving spouses current marital status (or at death, if applicable)
5a
Name of decedent
5b
SSN of decedent
5c
Decedents date of death
Part II
Taxable Distributions From Prior Years

a Year b Amount c Year d Amount
$ $ $ $ $ $ $ $ $ Total. Combine columns b and d
$ $ $ $ $ $ $ $ $
Part III
Current Taxable Distributions

b Description c Value d Amount of Hardship Exemption Claimed (see instructions) e Net Transfer (col. c minus col. d)
a Date of Distribution
Total
Form
706-QDT
(Rev. 11-2009)
Form 706-QDT (Rev. 11-2009)
Page
Schedule B (continued) Part IV

a Item No.
Taxable Property in Trust at Death of Surviving Spouse

b Description c Alternate Valuation Date d Value
Total
Part V
Marital Deductions
b Description of property interests passing to spouse c Value
a Item No.
Total
Part VI
a Item No.
Charitable Deductions
b Description c Name and address of beneficiary d Character of institution e Amount
Total
Form
706-QDT
(Rev. 11-2009)

IRS Publication Form 706

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What information is included on Form 706-QDT?

What information is included on Form 706-QDT?

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What are the different schedules included with Form 706-QDT?

Form

(Rev. November 2009)

U.S. Estate Tax Return for Qualified Domestic Trusts

OMB No. 1545-1212

Name of surviving spouse (see Definitions on page 1 of the instructions)

Name of trustee/designated filer (see page 1 of the instructions)

SSN or EIN of trustee/designated filer

Address of trustee/designated filer

Surviving spouses date of death (if applicable)

Surviving spouses current marital status

Decedents date of death

Elections by the Trustee/Designated Filer (see page 3 of the instructions)

Paid Preparers Use Only

Check if self-employed EIN Phone no. Cat. No. 12292E (

Preparers SSN or PTIN

Form 706-QDT (Rev. 11-2009)

Summary of Prior Taxable Distributions

$ $ $ $ $ $ $ $ Total. Combine columns b and d

Summary of Current Taxable Distributions

$ $ $ $ $ $ $ $ Total. Combine columns b and d

Summary of Property Remaining in QDOTs at Death of Surviving Spouse

$ $ $ $ $ $ $ $ Total. Combine columns c and f

Summary of Marital and Charitable Deductions

Form 706-QDT (Rev. 11-2009)

General Information (see page 4 of the instructions)

2b SSN or EIN of trustee

Name of designated filer, if applicable

Name of surviving spouse

4b TIN of surviving spouse

Surviving spouses date of death (if applicable)

4d Surviving spouses current marital status (or at death, if applicable)

Decedents date of death

Taxable Distributions From Prior Years

$ $ $ $ $ $ $ $ $ Total. Combine columns b and d

Current Taxable Distributions

Form 706-QDT (Rev. 11-2009)

Schedule B (continued) Part IV

Taxable Property in Trust at Death of Surviving Spouse

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