Form 706-GS(D-1) Notification of Distribution From a OMB No. 1545-1143
(Rev. October 2008) Generation-Skipping Trust
Department of The Treasury Complete for each skip person distributee. See separate instructions. Copy A: Send to IRS
Internal Revenue Service For calendar year
Part I General Information
1a Skip person distributee’s identifying number (see instructions) 2a Trust’s employer identification number (see instructions)
1b Skip person distributee’s name, address, and ZIP code 2b Trust’s name, address, and ZIP code
Part II Distributions
3 Describe each distribution below. (see instructions)
a b c d e f
Item Description of property Date of Inclusion Value Tentative transfer
no. distribution ratio (see instructions) (multiply col. e by col. d)
1
Part III Trust Information (see instructions)
4 If this is not an explicit trust, check here and attach a statement describing the arrangement that makes its effect
substantially similar to an explicit trust
5 Has any property been contributed to this trust since the last Form 706-GS(T) or (D-1) was filed? If “Yes,” attach Yes No
a schedule showing how the trust’s inclusion ratio has been refigured
6 Have any contributions been made to this trust since the last Form 706-GS(T) or (D-1) was filed that were not
included in calculating the trust’s inclusion ratio? If “Yes,” attach a statement explaining why the contributions
were not included
7 Has any exemption been allocated to this trust by reason of the deemed allocation rules?
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. Declaration of preparer other than trustee is based on all information of which preparer has any knowledge.
Signature of trustee Date
Signature of preparer other than trustee Date
Address
For Paperwork Reduction Act Notice, see page 5 of the separate trustee’s instructions. Cat. No. 10328B Form 706-GS(D-1) (Rev. 10-2008)
Form 706-GS(D-1) Notification of Distribution From a OMB No. 1545-1143
(Rev. October 2008) Generation-Skipping Trust
Department of The Treasury Complete for each skip person distributee. See separate instructions. Copy B: For
Internal Revenue Service For calendar year Distributee
Part I General Information
1a Skip person distributee’s identifying number (see instructions) 2a Trust’s employer identification number (see instructions)
1b Skip person distributee’s name, address, and ZIP code 2b Trust’s name, address, and ZIP code
Part II Distributions
3 Describe each distribution below (see instructions).
a b c d e f
Item Description of property Date of Inclusion Value Tentative transfer
no. distribution ratio (see instructions) (multiply col. e by col. d)
1
Skip person distributee. To report this distribution, you must file Form 706-GS(D), Generation-Skipping Transfer Tax Return for
Distributions, at the following address: Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999.
For Paperwork Reduction Act Notice, see page 5 of the separate trustee’s instructions. Form 706-GS(D-1) (Rev. 10-2008)
Instructions for Skip Person Distributee
General Instructions Specific Instructions
Purpose of Form Part I
Form 706-GS(D-1) is used by a trustee to report to the
distributee and to the Internal Revenue Service Line 2a. Enter the trust’s employer identification
distributions from a trust that are subject to the number from Part I of this form on Form 706-GS(D),
generation-skipping transfer tax. The skip person Part II, column a.
distributee uses the information on Form 706-GS(D-1)
to complete Form 706-GS(D), Generation-Skipping
Part II
Transfer Tax Return for Distributions. Column a. Use the same item number used here for
Attach a copy of each Form 706-GS(D-1) you the corresponding entry on Form 706-GS(D), Part II,
received during the year to your Form 706-GS(D). You column b.
should also keep a copy for your records. Column c. The date of distribution is the date the title
Errors to the property distributed passed from the trustee to
the distributee. This is the date used to determine the
If you believe the trustee has made an error on your value of the distribution.
Form 706-GS(D-1), notify the trustee and ask for a
corrected Form 706-GS(D-1). Do not change any items Column f. Enter the tentative transfer amount on Form
on your copy. Be sure to ask the trustee to send a 706-GS(D), Part II, column c.
copy of the corrected Form 706-GS(D-1) to the IRS.