Tax Form 706-QDT  
 Form 706-QDT - U.S. Estate Tax Return for Qualified Domestic Trusts

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Form 706-QDT

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U.S. Estate Tax Return for Qualified Domestic Trusts. 706-QDT

Use Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts, to:

The trustee or designated filer of a qualified domestic trust (QDOT) uses Form 706-QDT to figure and report the estate tax due on:
  • Certain distributions from the QDOT;
  • The value of the property remaining in the QDOT on the date of the surviving spouse's death; and
  • The corpus portion of certain annuity payments.

Under certain circumstances, the trustee/designated filer uses Form 706-QDT to notify the IRS that the trust is exempt from future filing because the surviving spouse has become a U.S. citizen and meets the requirements listed in the instructions for line 4 on page 4.

The qualified domestic trust rules apply only in those situations where a decedent's surviving spouse is not a U.S. citizen.


From Fedforms.Gov:
"The trustee/designated filers of qualified domestic trusts use Form 706-QDT to figure and report tax on certain distributions, the value of property on the date of the surviving spouse's death, and the corpus portion of certain annuity payments."


DOWNLOAD 706-QDT

This form may be downloaded directly from the IRS website. To open or download, in PDF format, simply click on the link below:

Form 706-QDT

 


 

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