Sch R-1 Generation-Skipping Transfer Tax

TREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE R-1
(Form 706)
(Rev. August 2025)
Department of the Treasury
Internal Revenue Service

Version A, Cycle 7

Generation-Skipping Transfer Tax
OMB No. 1545-0015

Payment Voucher for Direct Skips From a Trust
Go to www.irs.gov/Form706 for instructions and the latest information.

Executor: File one copy with Form 706 and send a copy to the fiduciary. Do not pay the tax shown. See instructions for details.
Fiduciary: See the Instructions for the Trustee, later, for details. Pay the tax shown on line 9.

Part I

Fiduciary and Executor Information (see instructions)

1 Name of trust

2 Trust’s EIN

3a Decedent’s first name and middle initial

3b Decedent’s last name

3c Decedent’s SSN

5a Fiduciary’s first name

5b Fiduciary’s last name

5c Fiduciary’s title

4 Service Center where Form 706 was filed

5e Apt. or suite no.

5f City, town, or post office. For foreign addresses, also complete lines 5i, 5j, and 5k.

5g State

5h ZIP code

5i Foreign country name

5j Foreign province/state/county

5k Foreign postal code

6a Executor’s first name

6b Executor’s last name

6c Executor’s address (number and street)

6d Apt. or suite no.

6e City, town, or post office. For foreign addresses, also complete lines 6h, 6i, and 6j.

6f State

6g ZIP code

6h Foreign country name

6i Foreign province/state/county

6j Foreign postal code

7 Decedent’s date of death

8 Filing due date of Schedule R (Form 706) (with extensions)

Part II

GST Tax on the Direct Skip

1 Enter the estate tax value of all property or interest subject to the direct skip.
(i)
Item
number

(ii)
Description of property interests subject to the direct skip

(iii)
Estate tax value

1

(continued on next page)
Under penalties of perjury, I declare that I have examined this document, including accompanying schedules and statements, and to the best of my knowledge and belief, it
is true, correct, and complete.

Signature(s) of executor(s)

Date

Date

Signature of fiduciary or officer representing fiduciary

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

Date
Cat. No. 71683P

Schedule R-1 (Form 706) (Rev. 8-2025) Created 3/17/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

5d Fiduciary’s address (number and street)

TREASURY/IRS AND OMB USE ONLY DRAFT

Page 2

Schedule R-1 (Form 706) (Rev. 8-2025)

Part II

Version A, Cycle 7

GST Tax on the Direct Skip (continued)

If additional entries are needed, duplicate and use this page.
(ii)
Description of property interests subject to the direct skip

(iii)
Estate tax value

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

(i)
Item
number

2
3
4
5
6
7
8

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2
3
4
5
6
7
8

9 GST tax due from fiduciary. Divide line 8 by 3.5. For details on how to pay, go to www.irs.gov/Payments
or see the instructions. (See the Instructions for Form 706 if property will not bear the GST tax.) . .

9

Add amounts in column (iii) . . . . . . . . . . . . . . . . . . . . .
Total from column (iii) from additional Parts II attached to this schedule . . . . . . .
Total estate tax value. Add lines 2 and 3
. . . . . . . . . . . . . . . .
Estate taxes, state death taxes, and other charges borne by the property interests listed above
Tentative maximum direct skip from trust (subtract line 5 from line 4) . . . . . . . .
GST exemption allocated
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Subtract line 7 from line 6
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Schedule R-1 (Form 706) (Rev. 8-2025)

TREASURY/IRS AND OMB USE ONLY DRAFT

Version A, Cycle 7

Schedule R-1 (Form 706) (Rev. 8-2025)

Page 3

Instructions for the Trustee
Introduction

Schedule R-1 (Form 706) serves as a payment voucher for the Generation-Skipping Transfer
(GST) tax imposed on a direct skip from a trust, which you, the trustee of the trust, must pay.
The executor completes the Schedule R-1 (Form 706) and gives you a copy. Sign the copy. File
one copy, and keep one for your records.

How to pay

You can pay the amount on line 9 of Schedule R-1 by check or money order or by electronic
funds transfer.

To pay by electronic funds transfer:
• Funds must be submitted through the Electronic Federal Tax Payment System (EFTPS).
• Establish an EFTPS account by visiting www.eftps.gov or calling 1-800-555-4477.
• To be considered timely, payments made through EFTPS must be completed no later than
8 p.m. Eastern time the day before the due date.

Signature

You must sign the Schedule R-1 in the space provided.

What to mail

Mail your check or money order, if applicable, and the copy of Schedule R-1 that you signed.

Where to mail

Mail to the Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.

When to pay

The GST tax is due and payable 9 months after the decedent’s date of death (shown on the
Schedule R-1). You will owe interest on any GST tax not paid by that date.

Automatic
extension

You have an automatic extension of time to file Schedule R-1 and pay the GST tax. The
automatic extension allows you to file and pay by 2 months after the due date (with extensions)
for filing the decedent’s Schedule R (shown on the Schedule R-1).
If you pay the GST tax under the automatic extension, you will be charged interest (but no
penalties).

Additional
information

For more information on how to complete Schedule R-1, see section 2603(a)(2) and the
Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

To pay by check or money order:
• Make it payable to “United States Treasury.”
• Write “GST Tax” and the trust’s EIN on the check or money order.