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                                  New Mailing Addresses
Addresses for mailing certain forms have changed since the forms were last published. The new mailing 
addresses are shown below.
Mailing address for Forms 706‐ A, 706‐ GS(D), 706‐ GS(T), 706‐ NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, 
8924, 8928:

Department of the Treasury 
Internal Revenue Service Center 
Kansas City, MO 64999

Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855:

Taxpayers in the States Below                             Mail the Form to This Address

Connecticut, Delaware, District of Columbia, Georgia, 
Illinois, Indiana,Kentucky, Maine, Maryland,              Department of the Treasury 
Massachusetts, Michigan, New Hampshire, New Jersey,       Internal Revenue Service Center 
New York, North Carolina, Ohio, Pennsylvania, Rhode       Kansas City, MO 64999
Island, South Carolina, Vermont, Virginia, West Virginia, 
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, 
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,           Department of the Treasury 
Louisiana, Minnesota, Mississippi, Missouri, Montana,     Internal Revenue Service Center 
Nebraska, Nevada, New Mexico, North Dakota,               Ogden, UT 84201
Oklahoma, Oregon, South Dakota, Tennessee, Texas, 
Utah, Washington, Wyoming

This update supplements these forms’ instructions. Filers should rely on this update for the changes described, 
which will be incorporated into the next revision of the forms’ instructions.

                                                           U.S. Estate Tax Return for 
Form  706-QDT
(Rev. August 2014)                                         Qualified Domestic Trusts                                                    OMB No. 1545-1212
                                                                      Calendar Year
Department of the Treasury  
Internal Revenue Service    ▶ Information about Form 706-QDT and its separate instructions is at www.irs.gov/form706qdt.
Part I      General Information
1a     Name of surviving spouse (see Definitions in the instructions)                                            1b   TIN of surviving spouse

2a     Name of trustee/designated filer (see instructions)                                                       2b   SSN or EIN of trustee/designated filer

2c     Address of trustee/designated filer

3a     Surviving spouse’s date of death (if applicable)                                                          3b   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 Code 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
                                                                                                     Date
            Print/Type preparer’s name                     Preparer's signature                Date
Paid                                                                                                               Check           if   PTIN
                                                                                                                   self-employed
Preparer                      ▶                                                                                  Firm's EIN  ▶
            Firm’s name     
            Firm's address  
Use Only                      ▶                                                                                  Phone no.
For Paperwork Reduction Act Notice, see the separate instructions for this form.               Cat. No. 12292E              Form 706-QDT (Rev. 8-2014)

Form 706-QDT (Rev. 8-2014)                                                                                                              Page 2
Schedule A      Complete Schedule A only if you are a designated filer filing this return for multiple trusts.

Part I     Summary of Prior Taxable Distributions
           a                                     b                                       c                                d  
           Year                            Amount                                 Year                             Amount
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $

Total. Combine columns band   d          . .     .   . .   . .   . .    . .   . .  .     .  . .     ▶
Part II    Summary of Current Taxable Distributions
           a                                     b                                       c                                d  
       EIN of QDOT             Total Taxable Distributions for the Year         EIN of QDOT            Total Taxable Distributions for the Year
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $
                               $                                                                       $

Total. Combine columns band   d          . .     .   . .   . .   . .    . .   . .  .     .  . .     ▶
Part III   Summary of Property Remaining in QDOTs at Death of Surviving Spouse
           a                   b Alternate Valuation         c                           d             e Alternate Valuation         f  
       EIN of QDOT             Date (if applicable)        Value                EIN of QDOT            Date (if applicable)    Value
                                                     $                                                                       $
                                                     $                                                                       $
                                                     $                                                                       $
                                                     $                                                                       $
                                                     $                                                                       $
                                                     $                                                                       $
                                                     $                                                                       $
                                                     $                                                                       $

Total. Combine columns cand  .f          . .     .   . .   . .   . .    . .   . .  .     .  . .    . . . .     . . .  ▶
Part IV    Summary of Marital and Charitable Deductions
           a                               b                                    c                                         d  
       EIN of QDOT                 Total Marital Deduction              Total Charitable Deduction       Total Deductions (add cols. band  )c
                               $                                $                                      $
                               $                                $                                      $
                               $                                $                                      $
                               $                                $                                      $
                               $                                $                                      $
                               $                                $                                      $
                               $                                $                                      $
                               $                                $                                      $

Total .       . .  .       . . . . . .   . .     .   . .   . .   . .    . .   . .  .     .  . .     ▶
                                                                                                                 Form 706-QDT (Rev. 8-2014)

Form 706-QDT (Rev. 8-2014)                                                                                                               Page 3
Schedule B           To be completed by trustee.

Part I   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                                              5b   SSN of decedent                 5c   Decedent’s date of death

Part II  Taxable Distributions From Prior Years
           a                                              b                               c                                d  
         Year                                           Amount                            Year                        Amount
                                $                                                                       $
                                $                                                                       $
                                $                                                                       $
                                $                                                                       $
                                $                                                                       $
                                $                                                                       $
                                $                                                                       $
                                $                                                                       $
                                $                                                                       $

Total. Combine columns band   d.                   .    . .  . . . . .    . . . . .       . .  . .  ▶
Part III Current Taxable Distributions

                                                                                                         d  
         a                                                b                         c              Amount of Hardship               e  
Date of Distribution                               Description                    Value            Exemption Claimed       Net Transfer 
                                                                                                   (see instructions)      (col. c minus col. d)

Total    .  .        .   . . .  . .            . . .    . .  . . . . .    . . . . .       . .  . . . .  . .  .  ▶
                                                                                                                      Form 706-QDT (Rev. 8-2014)

Form 706-QDT (Rev. 8-2014)                                                                                                Page 4
Schedule B   To be completed by trustee. (continued)

Part IV    Taxable Property in Trust at Death of Surviving Spouse

        a                                            b                                              c               d  
Item No.                                           Description                                  Alternate Valuation Value
                                                                                                    Date

Total   .  . . .           . . . . . .  . .    . . . .  . .    .  . . .  . . . . .            . . . .   .  ▶
Part V     Marital Deductions
        a                                                      b                                                    c  
Item No.                                  Description of Property Interests Passing to Spouse                       Value

Total   .  . . .           . . . . . .  . .    . . . .  . .    .  . . .  . . . . .            . . . .   .     ▶
Part VI    Charitable Deductions

        a                            b                                c                             d               e  
Item No.                           Description          Name and Address of Beneficiary         Character of        Amount
                                                                                                  Institution

Total   .  . . .           . . . . . .  . .    . . . .  . .    .  . . .  . . . . .            . . . .   .     ▶
                                                                                                              Form 706-QDT (Rev. 8-2014)