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Table of Contents

• Instructions for Form 706-GS(D-1) - Introductory Material
  • What's New
• General Instructions
  • Purpose of Form
  • Who Must File
  • When To File
  • Where To File
    • Trusts
  • Distributions Subject to GST Tax
    • Exceptions
    • Transition Rule for Revocable Trusts
    • Transition Rule in Case of Mental Disability
    • Exceptions to Additions Rule
  • Definitions
  • Signature
• Specific Instructions
  • Part I—General Information
    • Line 1a. Skip Person Distributee's Identifying Number
    • Line 2a. Trust's Employer Identification Number
  • Part II—Distributions
    • Column a. Item no.
    • Column b. Description of Property
    • Column d. Inclusion Ratio
    • Column e. Value
  • Part III—Trust Information
    • Line 4
    • Line 5
• Instructions for Form 706-GS(D-1) - Notices
  • Paperwork Reduction Act Notice.