Form 706-QDT – U.S. Estate Tax for Qualified Domestic Trusts (QDOTs)

Last reviewed: 2025-10-26

Use the Form 706-QDT: Estate Tax Return for QDOTs Tax Form Calculator Form 706-QDT: Estate Tax Return for QDOTs as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 706qdt state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Form 706-QDT is used by trustees of a Qualified Domestic Trust (QDOT) to report U.S. estate tax on trust assets distributed or retained after the death of a surviving spouse who was not a U.S. citizen.

Important details about Form 706-QDT:

Who files: The trustee of the QDOT established under section 2056A.
Triggering events: Tax is imposed when a principal distribution is made (unless exempt), or when the surviving noncitizen spouse dies.
Deadline: Return is due by April 15 of the year following the triggering event. Use Form 4768 to request an extension.
Exempt distributions: Certain hardship distributions may be excluded if they meet IRS hardship criteria.
Applicable rate: Estate tax is calculated using the rate that applied at the death of the citizen spouse who created the QDOT.

U.S. Estate Tax Return for Qualified Domestic Trusts
Part I General Information
1a	Name of surviving spouse (see Definitions in the instructions)					1b	TIN of surviving spouse
2a	Name of trustee/designated filer (see instructions)					2b	SSN or EIN of trustee/designated filer
2c	Address of trustee/designated filer
3a	Surviving spouse’s date of death (if applicable)					3b	Surviving spouse’s current marital status
4a	Name of decedent		4b	SSN of decedent		4c	Decedent’s date of death
Part II Elections by the Trustee/Designated Filer (see instructions)
									Yes	No
1	Do you elect alternate valuation?
2	Do you elect special use valuation?
	If “Yes,” you must complete and attach Schedule A-1 of Form 706.
3	Do you elect to pay the taxes in installments as described in section 6166?
	If “Yes,” you must attach the additional information described in the instructions. Note. By electing section 6166, you may be required to provide security for estate tax deferred under section 6166 and interest in the form of a surety bond or a section 6324A lien.
4	If the surviving spouse has become a U.S. citizen, does he or she elect under Code section 2056A(b)(12)(C) to treat all prior taxable distributions as taxable gifts and to treat any of the decedent’s unified credit applied to the QDOT tax on those distributions as the surviving spouse’s unified credit used under section 2505? (If not a U.S. citizen, enter “N/A”)
Part III Tax Computation
1	Current taxable trust distributions (total from Part II of Schedule A)						1
2	Value of taxable trust property at date of death (if applicable) (total from Part III of Schedule A)						2
3	Add lines 1 and 2						3
4	Charitable and marital deductions. See Schedule B instructions (total from col. d, Part IV of Sch. A)						4
5	Net tentative taxable amount. Subtract line 4 from line 3						5
6	Prior taxable events (total from Part I of Schedule A)						6
7	Taxable estate of the decedent. See instructions						7
8	Add lines 6 and 7						8
9	Add lines 5 and 8						9
10	Recomputation of decedent’s estate tax based on the amount on line 9. See instructions. Attach computation						10
11	Recomputation of decedent’s estate tax based on the amount on line 8. See instructions. Attach computation						11
12	Net estate tax. Subtract line 11 from line 10						12
13	Payment made with request for extension, if any, and credit under section 2056A(b)(2)(B)(ii)						13
14	Tax due. (If the amount on line 12 exceeds the amount on line 13, enter the difference here.) ▸						14
15	Overpayment. (If the amount on line 13 exceeds the amount on line 12, enter the difference here.)						15
Under penalties of perjury, I declare that I have examined this return, along with accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than trustee or designated filer) is based on all information of which preparer has any knowledge.
Sign Here	▸					▸ Date
Paid Preparer Use Only	Print/Type preparer’s name		Preparer's signature		Date	Check if self-employed	PTIN
	Firm’s name ▸					Firm's EIN ▸
	Firm's address ▸					Phone no.
Schedule A Complete Schedule A only if you are a designated filer filing this return for multiple trusts.
Part I Summary of Prior Taxable Distributions
a Year		b Amount			c Year		d Amount
		$					$
		$					$
		$					$
		$					$
		$					$
		$					$
		$					$
		$					$
Total. Combine columns b and d ▸
Part II Summary of Current Taxable Distributions
a EIN of QDOT		b Total Taxable Distributions for the Year			c EIN of QDOT		d Total Taxable Distributions for the Year
		$					$
		$					$
		$					$
		$					$
		$					$
		$					$
		$					$
		$					$
Total. Combine columns b and d ▸
Part III Summary of Property Remaining in QDOTs at Death of Surviving Spouse
a EIN of QDOT		b Alternate Valuation Date (if applicable)	c Value		d EIN of QDOT		e Alternate Valuation Date (if applicable)		f Value
			$						$
			$						$
			$						$
			$						$
			$						$
			$						$
			$						$
			$						$
Total. Combine columns c and f
Part IV Summary of Marital and Charitable Deductions
a EIN of QDOT		b Total Marital Deduction			c Total Charitable Deduction		d Total Deductions (add cols. b and c)
		$			$		$
		$			$		$
		$			$		$
		$			$		$
		$			$		$
		$			$		$
		$			$		$
		$			$		$
Total ▸
Schedule B To be completed by trustee.
Part I General Information (see instructions)
1a	Name of trust						1b	EIN of trust
2a	Name of trustee						2b	SSN or EIN of trustee
2c	Address of trustee
3	Name of designated filer, if applicable
4a	Name of surviving spouse						4b	TIN of surviving spouse
4c	Surviving spouse’s date of death (if applicable)						4d	Surviving spouse’s current marital status (or at death, if applicable)
5a	Name of decedent			5b	SSN of decedent		5c	Decedent’s date of death
Part II Taxable Distributions From Prior Years
a Year		b Amount			c Year		d Amount
		$					$
		$					$
		$					$
		$					$
		$					$
		$					$
		$					$
		$					$
Total. Combine columns b and d ▸
Part III Current Taxable Distributions
a Date of Distribution		b Description	c Value			d Amount of Hardship Exemption Claimed (see instructions)		e Net Transfer (col. c minus col. d)












Total ▸
Part IV Taxable Property in Trust at Death of Surviving Spouse
a Item No.		b Description				c Alternate Valuation Date		d Value












Total ▸
Part V Marital Deductions
a Item No.		b Description of Property Interests Passing to Spouse						c Value












Total ▸
Part VI Charitable Deductions
a Item No.		b Description		c Name and Address of Beneficiary		d Character of Institution		e Amount












Total ▸

Attach all necessary schedules detailing distributions, remaining trust assets, and computation of the QDOT tax. Payment must accompany the return unless an extension is granted. Trustees must also maintain clear accounting of prior distributions and tax paid to ensure proper crediting.

Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.

Form 706-QDT ensures proper taxation of deferred estate tax obligations when a U.S. citizen transfers assets to a surviving spouse through a QDOT. Accurate and timely filing is critical to comply with IRS rules for cross-border estate planning. See IRS Publication 559 or consult a tax advisor for trust-specific guidance.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.