U.S. Estate Tax Return for Qualified Domestic Trusts

• Paperwork Reduction Act Notice.
• General Instructions
• Purpose of Form
• Who Must File
• Trustee
• Designated filer
• Definitions
• Qualified domestic trust
• Taxable event
• Decedent
• Surviving spouse
• When To File
• Where To File
• Paying the Tax
• Signature
• Supplemental Documents
• Penalties
• Security for Payment of the Tax
• Assets in Excess of $2 Million
• Assets of $2 Million or Less
• Personal Residence
• Filing a Bond or Letter of Credit
• Additional Information
• How To Complete Form 706-QDT
• Trustee Filing the Return
• Trustee Completing Schedule B Only
• Designated Filer Filing the Return
• Rounding off to Whole Dollars
• Specific Instructions
• Part I. General Information
• Part II. Elections by the Trustee/Designated Filer
• Line 1. Alternate Valuation
• Line 2. Special Use Valuation of Section 2032A
• Line 3. Installment Payments
• Line 4. Spousal Election
• Schedule B
• Part I. General Information
• Part II. Taxable Distributions From Prior Years
• Part III. Current Taxable Distributions
• Column (a)
• Column (b)
• Column (c)
• Column (d)
• Part IV. Taxable Property in Trust at Death of Surviving Spouse
• Column (a)
• Column (b)
• Column (c)
• Column (d)
• Parts V and VI. Marital and Charitable Deductions
• Schedule A
• Part III. Tax Computation
• Line 7
• Lines 10 and 11
• Line 14

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