IRS Forms for Generation Skipping Taxes and Estate Planning

If you give money away during your lifetime or after your death, the IRS will generally try to be first in line to get its share. The ensure that it does, the IRS provides a number of estate, gift, and generation-skipping transfer tax forms for you to fill out.

Although the list may appear extremely long at first, chances are very high that only a select number of them will apply to your situation at any given time (if at all). Before proceeding, always consult the instructions associated with each form.

• IRS Form 56, Notice Concerning Fiduciary Relationship
• IRS Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
• IRS Form 706-A, United States Additional Estate Tax Return
• IRS Form 706-CE, Certificate of Payment of Foreign Death Tax
• IRS Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions
• IRS Form 706-GS(D-1), Notification of Distribution from a Generation-Skipping Trust
• IRS Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations
• IRS Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return for Estate of Nonresident not a Citizen of the United States
• IRS Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
• IRS Form 712, Life Insurance Statement
• IRS Form 1040, U.S. Individual Income Tax Return
• IRS Form 1040NR, U.S. Nonresident Alien Income Tax Return
• IRS Form 1041, U.S. Income Tax Return for Estates and Trusts
• IRS Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts
• IRS Form 1041-T, Allocation of Estimated Tax Payments to Beneficiaries
• IRS Form 1041-ES, Estimated Income Tax for Estates and Trusts
• IRS Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
• IRS Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
• IRS Form 1310, Statement of Person Claiming Refund Due to a Deceased Taxpayer
• IRS Form 2758, Application for Extension of Time To File Certain Excise, Income, Information and Other Returns
• IRS Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
• IRS Form 4810, Request for Prompt Assessment under Internal Revenue Code Section 6501(d)
• IRS Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business
• IRS Form 8822, Change of Address

The files are in Adobe portable document format (PDF), which requires the use of Adobe Acrobat Reader.

To get a free version of Adobe Acrobat Reader software, go to the Adobe web site.

For more information, see our discussion of generation-skipping and estate taxes.