706 Sch. R-1

Generation-Skipping Transfer Tax

Agency
IRS
Revision
Rev. August 2025
Fillable fields
121
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 706 Sch. R-1 online
Page 1 of form 706 Sch. R-1

Schedule R-1 (Form 706): Generation-Skipping Transfer Tax

Schedule R-1 (Form 706), Generation-Skipping Transfer Tax, carries the subtitle "Payment Voucher for Direct Skips From a Trust." It is a schedule of Form 706, the United States Estate (and Generation-Skipping Transfer) Tax Return. The IRS describes it as the schedule used to figure the generation-skipping transfer (GST) tax that is payable by certain trusts that are includible in the gross estate.

The instructions say that under section 2603(a)(2), the GST tax on direct skips from a trust is paid by the trustee and not by the estate, and that Schedule R-1 serves as a notification from the executor to the trustee that a GST tax is due. The executor completes the schedule, files one copy with Form 706 and sends a copy to the fiduciary. The form tells the executor not to pay the tax shown, and tells the fiduciary to pay the tax shown on line 9.

You can fill out Schedule R-1 free in your browser on this page and download it without an account.

What's on Schedule R-1 (Form 706)

Part I, lines 1 to 4: trust and decedent

The name of the trust and its EIN, the decedent's name and SSN, and the Service Center where Form 706 was filed.

Part I, lines 5 and 6: fiduciary and executor

The fiduciary's name, title and address on lines 5a to 5k, and the executor's name and address on lines 6a to 6j, with foreign address fields.

Part I, lines 7 and 8: dates

The decedent's date of death and the filing due date of Schedule R (Form 706), with extensions.

Part II, line 1: property subject to the direct skip

A table with an item number, a description of each property interest subject to the direct skip and its estate tax value. Page 2 continues the table.

Part II, lines 2 to 9: the GST tax

Totals of the estate tax value, charges borne by the property, the tentative maximum direct skip, the GST exemption allocated and the GST tax due from the fiduciary.

Signatures

Signature lines for the executor or executors and for the fiduciary or an officer representing the fiduciary, each with a date, under penalties of perjury.

How to fill out Schedule R-1 (Form 706)

  1. 1

    Part I

    Enter the trust, decedent, fiduciary and executor details. On line 8, the instructions say to enter the due date of Form 706, and that copies go to the fiduciary before that date.

  2. 2

    Part II, line 1

    List each property interest subject to the direct skip with its estate tax value. The instructions say alternate or special-use values are used if those elections were made.

  3. 3

    Lines 2 to 6

    Add column (iii), add totals from any extra Part II pages, subtract estate taxes, state death taxes and other charges borne by the property, and enter the tentative maximum direct skip on line 6.

  4. 4

    Line 7

    Enter the GST exemption allocated, no more than line 6. The instructions say an entry here constitutes a Notice of Allocation of the decedent's GST exemption to the trust.

  5. 5

    Lines 8 and 9

    Subtract line 7 from line 6, then divide line 8 by 3.5. If the property will not bear the GST tax, the instructions say to multiply line 9 by 40% (0.40).

  6. 6

    Sign

    The executor signs in the same manner as Form 706. The trustee signs the copy received from the executor before filing it.

Why fill Form 706 Sch. R-1 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where it goes, payment and deadlines

Executor's copies

The instructions say to attach to Form 706 one copy of each Schedule R-1 prepared and to send a copy of each to the fiduciary.

Where the trustee mails it

The Instructions for the Trustee say to mail the signed copy to the Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.

How to pay

The form says all payments to the federal government are to be processed electronically and points to www.irs.gov/Payments. Payment can be made through EFTPS, which the form calls a free service of the Department of the Treasury.

When the tax is due

The form says the GST tax is due and payable 9 months after the decedent's date of death, and interest is owed on any GST tax not paid by that date.

Automatic extension

The form says the trustee has an automatic extension to file and pay by 2 months after the due date (with extensions) for filing the decedent's Schedule R. Interest is charged, but no penalties.

EFTPS timing

The form says EFTPS payments count as timely when completed no later than 8 p.m. Eastern time the day before the due date, and are scheduled in advance.

Related forms

Who fills out Schedule R-1 (Form 706)?

  • Executors filing Form 706

    The Instructions for the Trustee say the executor completes Schedule R-1 and gives the trustee a copy. The executor also attaches one copy of each Schedule R-1 to Form 706.

  • Trustees who pay the GST tax

    The trustee receives the copy, signs it, makes two copies, files one and keeps the other. The form tells the fiduciary to pay the tax shown on line 9.

  • Trusts included in the gross estate

    The instructions say that for a direct skip to be reportable on Schedule R-1, the trust has to be includible in the decedent's gross estate.

  • Entities that are not ordinary trusts

    The instructions say direct skips from these entities go on Schedule R-1 only if their total tentative maximum direct skips are $250,000 or more. Life insurance and annuity payers are examples they give.

  • Not when an executor is also a trustee

    The instructions say that if any executor of the estate is a trustee of the trust, all direct skips for that trust are shown on Schedule R (Form 706) instead.

The form is completed by the executor of a decedent's estate and then paid and signed by the trustee of the trust. It is not a form an individual files for their own taxes.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form 706 Sch. R-1

Who pays the tax on Schedule R-1?

The trustee of the trust. The instructions say that under section 2603(a)(2) the GST tax on direct skips from a trust is paid by the trustee and not by the estate, and the form tells the executor not to pay the tax shown.

What is the difference between Schedule R and Schedule R-1?

The IRS says Schedule R figures the GST tax payable by the estate, and Schedule R-1 figures the GST tax payable by certain trusts that are includible in the gross estate.

How is the tax on line 9 figured?

The form says to divide line 8 by 3.5. The instructions say that if the property interests on line 2 will not bear the GST tax, line 9 is multiplied by 40% (0.40).

Where does the trustee send Schedule R-1?

The Instructions for the Trustee say to mail the signed copy to the Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999, and to keep a second copy for the trustee's records.

When is the GST tax on Schedule R-1 due?

The form says 9 months after the decedent's date of death, with an automatic extension to 2 months after the due date (with extensions) for filing the decedent's Schedule R. Interest applies under the extension, but no penalties.

Does line 7 allocate GST exemption?

Yes. The instructions say an entry on line 7 constitutes a Notice of Allocation of the decedent's GST exemption to the trust. Any additional allocation is made on Schedule R (Form 706), Part I.