Generating-Skipping Transfer Tax

• Legal Form Number: 706 (Schedule R-1)
• Year: 2025
• Issuer: Treasury Department
• Section: Treasury Department

SCHEDULE R-1

(Form 706)

(September 2019)

Department of the Treasury

Internal Revenue Service

Generation-Skipping Transfer Tax

Direct Skips From a Trust Payment Voucher

▶ Go to www.irs.gov/Form706 for instructions and the latest information.

OMB No. 1545-0015

Executor: File one copy with Form 706 and send two copies to the fiduciary. Do not pay the tax shown. See instructions for details.

Fiduciary: See the Instructions for the Trustee, later, for details. 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 or postal code Name of executor

Address of executor (number and street) City, state, and ZIP or postal code

Date of decedent’s death Filing due date of Schedule R, Form 706 (with extensions)

Part 1. Computation of the GST Tax on the Direct Skip

Description of property interests subject to the direct skip Estate tax value

1Total estate tax value of all property interests listed above . . . . . . . . . . . . . . 1

2Estate taxes, state death taxes, and other charges borne by the property interests listed above . . 2

3Tentative maximum direct skip from trust (subtract line 2 from line 1) . . . . . . . . . . . 3

4GST exemption allocated . . . . . . . . . . . . . . . . . . . . . . . . . 4

5Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 GST tax due from fiduciary (divide line 5 by 3.5). (See the Instructions for Form 706 if property

will not bear the GST tax.) ........................ 6

Under penalties of perjury, I declare that I have examined this document, 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

For Paperwork Reduction Act Notice, see the Instructions for Form 706. Cat. No. 71683P Schedule R-1 (Form 706) (9-2019)