The form you are looking for begins on the next page of this file. Before viewing it, please see 
the important update information below.

                                  New Mailing Addresses
Addresses for mailing certain forms have changed since the forms were last published. The new mailing 
addresses are shown below.
Mailing address for Forms 706‐ A, 706‐ GS(D), 706‐ GS(T), 706‐ NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, 
8924, 8928:

Department of the Treasury 
Internal Revenue Service Center 
Kansas City, MO 64999

Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855:

Taxpayers in the States Below                             Mail the Form to This Address

Connecticut, Delaware, District of Columbia, Georgia, 
Illinois, Indiana,Kentucky, Maine, Maryland,              Department of the Treasury 
Massachusetts, Michigan, New Hampshire, New Jersey,       Internal Revenue Service Center 
New York, North Carolina, Ohio, Pennsylvania, Rhode       Kansas City, MO 64999
Island, South Carolina, Vermont, Virginia, West Virginia, 
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, 
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,           Department of the Treasury 
Louisiana, Minnesota, Mississippi, Missouri, Montana,     Internal Revenue Service Center 
Nebraska, Nevada, New Mexico, North Dakota,               Ogden, UT 84201
Oklahoma, Oregon, South Dakota, Tennessee, Texas, 
Utah, Washington, Wyoming

This update supplements these forms’ instructions. Filers should rely on this update for the changes described, 
which will be incorporated into the next revision of the forms’ instructions.

Form 706-GS(D)                 Generation-Skipping Transfer Tax Return For Distributions
                                                           ▶
(Rev. August 2013)                                            Use for distributions made after December 31, 2010.                                OMB No. 1545-1144
                                                                                             
Department of the Treasury                                              For calendar year                 . 
Internal Revenue Service       ▶ Information about Form 706-GS(D) and its separate instructions is at www.irs.gov/form706gsd. 
Attach a copy of all Forms 706-GS(D-1) to this return. 
Part I         General Information 
1a    Name of skip person distributee                                                             1b    Social security number of individual distributee (see instructions) 

2a    Name and title of person filing return (if different from 1a, see instructions)             1c    Employer identification number of trust distributee (see instructions)

2b    Address of distributee or person filing return (see instructions) (number and street or P.O. box; city, town, or post office; state; and ZIP code) If you have a foreign 
      address, also complete the spaces below. 

      Foreign country name                                          Foreign province/county                           Foreign postal code

Part II        Distributions 
                             a                                                          b                                                    c   
      Trust EIN (from Form 706-GS(D-1),                                 Item no. (from Form 706-GS(D-1),            Amount of transfer (from Form 706-GS(D-1),  
                         line 2a)                                              line 3, column a)                      line 3, column f (Tentative transfer)) 

  3   Total transfers (add amounts in column  c)  .                     .    . .      . .   . . . .     . . .    .  . . .       .         3 
Part III       Tax Computation 

  4   Adjusted allowable expenses (see instructions)                         . .      . .   . . . .     . . .    .  . . .       .         4 

  5   Taxable amount (subtract line 4 from line 3).                     .    . .      . .   . . . .     . . .    .  . . .       .         5 

  6   Maximum federal estate tax rate (see instructions)  .                           . .   . . . .     . . .    .  . . .       .         6                                    %

  7   Generation-skipping transfer tax (Multiply line 5 by line 6)  .                       . . . .     . . .    .  . . .       .         7 

  8   Payment, if any, made with Form 7004  .                       .   .    . .      . .   . . . .     . . .    .  . . .       .         8 

  9   Tax due  .         .     .  .   .      .   . .       .  . .   .   .    . .      . .   . . . .     . . .    .  . . .    ▶            9 

10    Overpayment. If line 8 is larger than line 7, enter amount to be refunded  .                        . .    .  . . .  ▶           10 
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 taxpayer is based on all information of which preparer has any knowledge. 

Sign           ▲
Here 
                        Signature of taxpayer or person filing on behalf of taxpayer                                            Date 
               Print/Type preparer’s name                           Preparer's signature                         Date                               PTIN
Paid                                                                                                                               Check         if 
                                                                                                                                   self-employed
Preparer 
Use Only       Firm’s name      ▶                                                                                               Firm's EIN  ▶
               Firm's address  ▶                                                                                                Phone no.
For Privacy Act and Paperwork Reduction Act Notice, see instructions.                               Cat. No. 10327Q                    Form 706-GS(D) (Rev. 8-2013)