Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts
Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts

How to Read Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts RTF

Who Must File Either the trustee or the designated filer, as described below, must file Form 706-QDT for any year in which the QDOT has a taxable event (defined below) or makes a distribution on account of hardshipPurpose of Form The trustee or designated filer (described below) of a qualified domestic trust (QDOT) uses Form 706-QDT to figure and report the estate tax due on:Certain distributions from the QDOTThe value of the property remaining in the QDOT on the date of the surviving spouse's death, andThe corpus portion of certain annuity payments.

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  • Released: November 16, 2020
  • Author: Internal Revenue Service (IRS) Department of the Treasury
  • Rating: 5
  • Publisher: Ebook DIgital Agency
  • Total Page: 1014 pages
  • File Size: 3670 KB
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