Tax Preparation Help  
Instructions for Form 706-GS(D-1) 2006 Tax Year

Instructions for Form 706-GS(D-1) - Introductory Material

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

  • The trustee must file Form 706-GS(D-1) at the Cincinnati Service Center, regardless of whether the settlor is (or was at death) a resident U.S. citizen, resident alien, nonresident U.S. citizen, or nonresident alien. See Where To File below for the address.

  • New regulations relating to the predeceased parent rule have amended the rules used to determine an individual's generation assignment for certain transfers occurring on or after July 18, 2005. See Ninety-day rule on page 3 for more information.


Previous | Index | Next

2006 Instructions Main | 2006 Tax Help Archives | Tax Help Archives Main | Home