A trustee uses this form to: report certain distributions from a trust that are subject to the generation-skipping transfer tax, and provide the skip person distributee with information needed to figure the tax due on the distribution. Current Revision Form 706-GS (D-1) PDF Instructions for Form 706-GS (D-1) (Print Version PDF) Recent Developments IRS approves temporary use of e-signatures for certain forms -- 28-AUG-2020 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Form 706-GS (D-1) Revisions About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return About Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return Other Current Products Related About Form 706-GS (D), Generation-Skipping Transfer Tax Return for Distributions About Form SS-4, Application for Employer Identification Number (EIN)