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Form 706-QDT U.S. Estate Tax Return for
(Rev. June 2019) Qualified Domestic Trusts OMB No. 1545-1212
Department of the Treasury Calendar Year
Internal Revenue Service ▶ Go to www.irs.gov/Form706QDT for instructions and the latest information.
Part I 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 4b SSN of decedent 4c Decedent’s date of death
Part II Elections by the Trustee/Designated Filer (see instructions)
Please check the “Yes” or “No” box for each question. Yes No
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 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 Tax Computation
1 Current taxable trust distributions (total from Part II of Schedule A) . . . . . . . . . . . . 1
2 Value of taxable trust property at date of death (if applicable) (total from Part III of Schedule A) . . . 2
3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Charitable and marital deductions. See Schedule B instructions (total from col. D, Part IV of Sch. A) . 4
5 Net tentative taxable amount. Subtract line 4 from line 3 . . . . . . . . . . . . . . . 5
6 Prior taxable events (total from Part I of Schedule A) . . . . . . . . . . . . . . . . . 6
7 Taxable estate of the decedent. See instructions . . . . . . . . . . . . . . . . . . 7
8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Add lines 5 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Recomputation of decedent’s estate tax based on the amount on line 9. See instructions. Attach
computation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Recomputation of decedent’s estate tax based on the amount on line 8. See instructions. Attach
computation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Net estate tax. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . 12
13 Payment made with request for extension, if any, and credit under section 2056A(b)(2)(B)(ii) . . . . 13
14 Tax due. (If the amount on line 12 exceeds the amount on line 13, enter the difference here.) . . ▶ 14
15 Overpayment. (If the amount on line 13 exceeds the amount on line 12, enter the difference here.) . 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.
Sign ▲ ▲
Here Signature Date
Print/Type preparer’s name Preparer’s signature Date Check if PTIN
Paid self-employed
Preparer Firm’s name ▶ Firm’s EIN ▶
Use Only ▶ Phone no.
Firm’s address
For Paperwork Reduction Act Notice, see the separate instructions for this form. Cat. No. 12292E Form 706-QDT (Rev. 6-2019)
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