A skip person distributee files this form to calculate and report the tax due on distributions from a trust that are subject to the generation-skipping transfer (GST) tax. Current revision Form 706-GS (D) PDF Instructions for Form 706-GS (D) (Print Version PDF) Recent developments None at this time. Other items you may find useful All Form 706-GS (D) revisions Other current products Related items About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return About Form 706-GS (D-1), Notification of Distribution From a Generation-Skipping Trust About Form 843, Claim for Refund and Request for Abatement About Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns