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Federal U.S. Estate Tax Return for Qualified Domestic Trusts
Extracted from PDF file 2023-federal-form-706-qdt.pdf, last modified June 2019U.S. Estate Tax Return for Qualified Domestic Trusts
Form 706-QDT U.S. Estate Tax Return for Qualified Domestic Trusts (Rev. June 2019) Department of the Treasury Internal Revenue Service Part I OMB No. 1545-1212 Calendar Year ▶ Go to www.irs.gov/Form706QDT for instructions and the latest information. General Information 1a Name of trust 1b EIN of trust 2a Name of trustee/designated filer (see instructions) 2b SSN or EIN of trustee/designated filer 2c Address of trustee/designated filer 3a Name of surviving spouse (see Definitions in the instructions) 3b TIN of surviving spouse 3c Surviving spouse’s date of death (if applicable) 3d Surviving spouse’s current marital status 4a Name of decedent Part II 4b SSN of decedent 4c Decedent’s date of death Elections by the Trustee/Designated Filer (see instructions) 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 section 6166 and interest in the form of a surety bond or a section 6324A lien. 4 11 12 13 14 15 . . . . . . . . . . . . . . . . . . . tax deferred under If the surviving spouse has become a U.S. citizen, does he or she elect under section 2056A(b)(12)(C) to treat all prior taxable distributions as taxable gifts and to treat any of the decedent’s unified credit applied to the QDOT tax on those distributions as the surviving spouse’s 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 Yes No . . Tax Computation 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 instructions . . . . . . . . . . . . . . . . . . Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add lines 5 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recomputation of decedent’s estate tax based on the amount on line 9. See instructions. Attach computation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recomputation of decedent’s estate tax based on the amount on line 8. See 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.) . 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 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. Paid Preparer Use Only ▲ ▲ Sign Here Signature Print/Type preparer’s name Firm’s name ▶ Firm’s address ▶ Preparer’s signature For Paperwork Reduction Act Notice, see the separate instructions for this form. Date Date Check if self-employed PTIN Firm’s EIN ▶ Phone no. Cat. No. 12292E Form 706-QDT (Rev. 6-2019) Page 2 Form 706-QDT (Rev. 6-2019) 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 D Amount C Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total. Combine columns B and D Part II . . . . . . . . . . . . . . . . . ▶ Summary of Current Taxable Distributions A EIN of QDOT B Total Taxable Distributions for the Year D Total Taxable Distributions for the Year C EIN of QDOT $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total. Combine columns B and D Part III . . . . . . . . . . . . . . . . . ▶ Summary of Property Remaining in QDOTs at Death of Surviving Spouse A EIN of QDOT B Alternate Valuation Date (if applicable) D EIN of QDOT C Value E Alternate Valuation Date (if applicable) $ $ $ $ $ $ $ $ Total. Combine columns C and F Part IV . . . . F Value $ $ $ $ $ $ $ $ . . . . . . . . . . . . . . . . . . . . ▶ Summary of Marital and Charitable Deductions A EIN of QDOT B Total Marital Deduction $ $ $ $ $ $ $ $ Total . . . . . . . D Total Deductions (add cols. B and C) C Total Charitable Deduction $ $ $ $ $ $ $ $ . . . . . . . . . . . $ $ $ $ $ $ $ $ . . . . . . . . . ▶ Form 706-QDT (Rev. 6-2019) Page 3 Form 706-QDT (Rev. 6-2019) Schedule B Part I To be completed by trustee. General Information (see instructions) 1a Name of trust 1b EIN of trust 2a Name of trustee 2b SSN or EIN of trustee 2c Address of trustee 3 Name of designated filer, if applicable 4a Name of surviving spouse 4b TIN of surviving spouse 4c Surviving spouse’s date of death (if applicable) 4d Surviving spouse’s current marital status (or at death, if applicable) 5a Name of decedent Part II 5b SSN of decedent 5c Decedent’s date of death Taxable Distributions From Prior Years A Year B Amount D Amount C Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total. Combine columns B and D . Part III . . . . . . . . . . . . . . . . ▶ Current Taxable Distributions A Date of Distribution Total . . . . B Description . . . . . . . . . . . D Amount of Hardship Exemption Claimed (see instructions) C Value . . . . . . . . . . . . . . . . . . E Net Transfer (col. C minus col. D) ▶ Form 706-QDT (Rev. 6-2019) Page 4 Form 706-QDT (Rev. 6-2019) Schedule B Part IV To be completed by trustee. (continued) Taxable Property in Trust at Death of Surviving Spouse A Item No. Total Part V . . . . . . . . . . . Part VI . . . . . . . . . . . . . . . . . . . . ▶ . B Description of Property Interests Passing to Spouse . . . . . . . . . . . . . . . . . . . . . . . . . C Value . . . . . . ▶ Charitable Deductions A Item No. Total . D Value Marital Deductions A Item No. Total C Alternate Valuation Date B Description . B Description . . . . . . . . . . D Character of Institution C Name and Address of Beneficiary . . . . . . . . . . . . . . . . . . . . . E Amount ▶ Form 706-QDT (Rev. 6-2019)
Form 706-QDT (Rev. June 2019)
More about the Federal Form 706-QDT Other TY 2023
We last updated the U.S. Estate Tax Return for Qualified Domestic Trusts in February 2024, so this is the latest version of Form 706-QDT, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 706-QDT directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 706-QDT from the Internal Revenue Service in February 2024.
Historical Past-Year Versions of Federal Form 706-QDT
We have a total of thirteen past-year versions of Form 706-QDT in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 706-QDT
Form 706-QDT (Rev. June 2019)
2022 Form 706-QDT
Form 706-QDT (Rev. June 2019)
2021 Form 706-QDT
Form 706-QDT (Rev. June 2019)
2020 Form 706-QDT
Form 706-QDT (Rev. June 2019)
2019 Form 706-QDT
Form 706-QDT (Rev. June 2019)
2018 Form 706-QDT
Form 706-QDT (Rev. August 2014)
2017 Form 706-QDT
Form 706-QDT (Rev. August 2014)
2016 Form 706-QDT
Form 706-QDT (Rev. August 2014)
2015 Form 706-QDT
Form 706-QDT (Rev. August 2014)
2014 Form 706-QDT
Form 706-QDT (Rev. August 2014)
2013 Form 706-QDT
Form 706-QDT (Rev. August 2013)
2012 Form 706-QDT
Form 706-QDT (Rev. November 2009)
2011 Form 706-QDT
Form 706-QDT (Rev. November 2009)
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