Form 706 - United States Estate (And Generation-Skipping Transfer) Tax Return Page 36

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Generation-Skipping Transfer Tax
SCHEDULE R-1
(Form 706)
OMB No. 1545-0015
Direct Skips From a Trust
(August 1993)
Expires 12-31-95
Payment Voucher
Department of the Treasury
Internal Revenue Service
Executor: File one copy with Form 706 and send two copies to the fiduciary. Do not pay the tax shown. See the separate instructions.
Fiduciary: See instructions on following page. Pay the tax shown on line 6.
Name of trust
Trust’s EIN
Name and title of fiduciary
Name of decedent
Address of fiduciary (number and street)
Decedent’s SSN
Service Center where Form 706 was filed
City, state, and ZIP code
Name of executor
Address of executor (number and street)
City, state, and ZIP code
Filing due date of Schedule R, Form 706 (with extensions)
Date of decedent’s death
Part 1.—Computation of the GST Tax on the Direct Skip
Description of property interests subject to the direct skip
Estate tax value
1
1
Total estate tax value of all property interests listed above
2
2
Estate taxes, state death taxes, and other charges borne by the property interests listed above
3
3
Tentative maximum direct skip from trust. (Subtract line 2 from line 1.)
4
4
GST exemption allocated
5
5
Subtract line 4 from line 3
6
GST tax due from fiduciary. (Divide line 5 by 2.818182) (See instructions if property will not
bear the GST tax.)
6
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct, and complete.
Signature(s) of executor(s)
Date
Date
Signature of fiduciary or officer representing fiduciary
Date
Schedule R-1 (Form 706)—Page 36

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