Federal U.S. Estate Tax Return for Qualified Domestic Trusts

U.S. Estate Tax Return for Qualified Domestic Trusts
Form 706-QDT (Rev. August 2025)
Form

706-QDT

(Rev. August 2025)
Department of the Treasury
Internal Revenue Service

Part I

U.S. Estate Tax Return for
Qualified Domestic Trusts

OMB No. 1545-0015

Calendar Year
Go to www.irs.gov/Form706QDT for instructions and the latest information.

General Information

1a Name of trust

1b EIN of trust

2a Name of trustee/designated filer (see instructions)

2b SSN or EIN of trustee/designated filer

2c Address of trustee/designated filer (number and street)

2d Apt. or suite no.

2e City, town, or post office

2f State

3a Name of surviving spouse (see Definitions in the instructions)

2g ZIP code
3b TIN of surviving spouse

3c Surviving spouse’s date of death (if applicable)

3d Surviving spouse’s current marital status

4a Name of decedent

4b SSN of decedent

Part II

4c Decedent’s date of death

Elections by the Trustee/Designated Filer (see instructions)

Check the appropriate box for each question.
1
Do you elect alternate valuation? . . . . . . . . . . . . . . . . . . . . . . . .
2
Do you elect special use valuation? If “Yes,” you must complete and attach Schedule T (Form 706) . .
3
Do you elect to pay the taxes in installments as described in section 6166? If “Yes,” you must attach
additional information described in the instructions . . . . . . . . . . . . . . . . . .

Yes No N/A
.
.
the
.

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 the surviving spouse elect under 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 qualified domestic trust (QDOT) tax on those distributions as the surviving spouse’s unified
credit used under section 2505? (If not a U.S. citizen, check “N/A”) . . . . . . . . . . . . . .

Tax Computation (see instructions)

Part III
1
2
3
4
5
6
7
8
9
10
11
12
13
14

Current taxable trust distributions from Schedule A, line 4 . . . . . . . . . . . . . .
Value of taxable trust property at date of death (if applicable) from Schedule A, line 6 . . . . .
Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charitable and marital deductions from Schedule A, line 8. See Schedule B instructions . . . .
Net tentative taxable amount. Subtract line 4 from line 3 . . . . . . . . . . . . . .
Prior taxable events from Schedule A, line 2 . . . . . . . . . . . . . . . . . .
Taxable estate of the decedent. See instructions . . . . . . . . . . . . . . . . .
Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 5 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recomputation of decedent’s estate tax based on the amount on line 9. Attach computation . .
Recomputation of decedent’s estate tax based on the amount on line 8. Attach computation . .
Net estate tax. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . .
Payment made with request for extension, if any, and credit under section 2056A(b)(2)(B)(ii) . . .
Tax due. If the amount on line 12 is more than the amount on line 13, subtract line 13 from line 12.
For details on how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . .
15a Overpayment. If the amount on line 13 is more than the amount on line 12, subtract line 12 from line 13
and complete lines 15b, 15c, and 15d. See instructions . . . . . . . . . . . . . . .
b Routing number
c Type:
Checking
Savings
d Account number

Sign
Here

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15a

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.

Date

Signature

Paid
Preparer
Use Only

Preparer’s name

Preparer’s signature

Date

Firm’s name

PTIN

Firm’s EIN

Firm’s address

For Paperwork Reduction Act Notice, see the Instructions for Form 706.

Check
if
self-employed

Phone no.
Cat. No. 12292E

Form 706-QDT (Rev. 8-2025) Created 5/27/25

Page 2

Form 706-QDT (Rev. 8-2025)

Schedule A

Designated Filer Summary for Multiple Trusts

Complete Schedule A if you are a designated filer filing this return for multiple trusts. If there is no separate designated filer, the trustee is the designated filer, and should enter the
total amounts from Schedule B onto Schedule A, lines 2, 4, 6, and 8, as applicable.
• For summary of prior years taxable distributions complete columns (a) and (b).
• For summary of current year taxable distributions complete columns (c) and (d).
• For summary of property remaining in QDOTs at death of surviving spouse complete columns (c), (e), and (f).
• For summary of marital and charitable deductions complete columns (c), (g), (h), and (i).
• Attach additional copies of Schedule A, if necessary.
Summary of Prior Years
Taxable Distributions
(a)
Year

1
2
3
4
5
6
7
8

(b)
Amount

Other Summaries
(c)
EIN of QDOT

(d)
Total taxable
distributions
for the year

(e)
Alternate
valuation date
(if applicable)

(f)
Value

(g)
Total marital
deduction

(h)
Total charitable
deduction

Total from additional Schedule(s) A, column (b), attached to this schedule for prior years taxable distributions . . . . . . . . .
Total of prior years taxable distributions. Add all amounts in column (b) and line 1 . . . . . . . . . . . . . . . . .
Total from additional Schedule(s) A, column (d), attached to this schedule for current year taxable distributions . . . . . . . .
Total of current year taxable distributions. Add all amounts in column (d) and line 3 . . . . . . . . . . . . . . . .
Total from additional Schedule(s) A, column (f), attached to this schedule for property remaining in QDOTs at death of surviving spouse
Total of property remaining in QDOTs at death of surviving spouse. Add all amounts in column (f) and line 5 . . . . . . . .
Total from additional Schedule(s) A, column (i), attached to this schedule for marital and charitable deductions . . . . . . . .
Total of marital and charitable deductions. Add all amounts in column (i) and line 7 . . . . . . . . . . . . . . . .

.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.

(i)
Total deductions
(add columns (g)
and (h))

1
2
3
4
5
6
7
8
Form 706-QDT (Rev. 8-2025)

Page 3

Form 706-QDT (Rev. 8-2025)

Schedule B
Trustee for Respective Trusts (To be completed by trustee.)
Part I
General Information (see instructions)
1a Name of trust

1b EIN of trust

2c Address of trustee (number and street)
3

2b SSN or EIN of trustee

2d Apt. or suite no. 2e City, town, or post office

2f State

4a Name of decedent

Name of designated filer, if applicable

5a Name of surviving spouse

Part II

2a Name of trustee

4b Decedent’s date of death

5b Surviving spouse’s date of death, if applicable 5c Surviving spouse’s current marital status (or at death, if applicable)

2g ZIP code
4c SSN of decedent
5d TIN of surviving spouse

Taxable Distributions (see instructions)

• For prior years taxable distributions complete columns (a) and (b).
• For current year taxable distributions complete columns (c), (d), (e), (f), and (g).
• Attach additional copies of Schedule B, Part II, if necessary.
Prior Years
Taxable Distributions
(a)
Year

6
7
8
9

(b)
Amount

Current Year Taxable Distributions
(c)
Date of
distribution

(d)
Description

Total from additional Schedule(s) B, Part II, column (b), attached to this schedule for prior years taxable distributions
Total of prior years taxable distributions. Add all amounts in column (b) and line 6 . . . . . . . . . . .
Total from additional Schedule(s) B, Part II, column (g), attached to this schedule for current year taxable distributions
Total of current year taxable distributions. Add all amounts in column (g) and line 8 . . . . . . . . . .

(f)
Amount of hardship
exemption claimed

(e)
Value

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

(g)
Net transfer
(subtract column (e)
from column (f))

6
7
8
9
Form 706-QDT (Rev. 8-2025)

Page 4

Form 706-QDT (Rev. 8-2025)

Schedule B
Trustee for the Respective Trust (To be completed by trustee.) (continued)
Part III
Taxable Property in Trust at Death of Surviving Spouse (see instructions)
10

Enter all property remaining in the QDOT on the date of death of the surviving spouse (or the date the trust failed to qualify as a
QDOT, if applicable). Attach additional copies of Schedule B, Part III, if necessary.

(a)
Item number

11
12
13

(c)
Alternate valuation
date

(b)
Description

Add all amounts in column (d) . . . . . . . . . . . . . . . .
Total from additional Schedule(s) B, Part III, line 11, attached to this schedule
Total. Add lines 11 and 12 . . . . . . . . . . . . . . . . .

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

(d)
Value

11
12
13
Form 706-QDT (Rev. 8-2025)

Page 5

Form 706-QDT (Rev. 8-2025)

Schedule B
Trustee for the Respective Trust (To be completed by trustee.) (continued)
Part IV
Marital Deductions (see instructions)
14

Enter the marital deductions for any property that both remained in the QDOT on the date of the surviving spouse’s death and
was includible in the gross estate of the surviving spouse (or would have been includible if the surviving spouse had been a
U.S. citizen or resident). Attach additional copies of Schedule B, Part IV, if necessary.

(a)
Item number

15
16
17

(b)
Description of property interests passing to spouse

Add all amounts in column (c) . . . . . . . . . . . . . . . . .
Total from additional Schedule(s) B, Part IV, line 15, attached to this schedule .
Total. Add lines 15 and 16 . . . . . . . . . . . . . . . . . .

(c)
Value

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

15
16
17
Form 706-QDT (Rev. 8-2025)

Page 6

Form 706-QDT (Rev. 8-2025)

Schedule B
Trustee for the Respective Trust (To be completed by trustee.) (continued)
Part V
Charitable Deductions (see instructions)
18

Enter the charitable deductions for any property that both remained in the QDOT on the date of the surviving spouse’s death
and was includible in the gross estate of the surviving spouse (or would have been includible if the surviving spouse had been
a U.S. citizen or resident). Attach additional copies of Schedule B, Part V, if necessary.

(a)
Item number

19
20
21

(b)
Description

(d)
Character of
institution

(c)
Name and address of beneficiary

Add all amounts in column (e) . . . . . . . . . . . . . . . .
Total from additional Schedule(s) B, Part V, line 19, attached to this schedule
Total. Add lines 19 and 20 . . . . . . . . . . . . . . . . .

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

(e)
Amount

19
20
21
Form 706-QDT (Rev. 8-2025)