The trustee must file Form 706-GS(T) at the Cincinnati Service Center, regardless of whether the settlor is (or was at death) a resident U.S. citizen, resident alien, nonresident U.S. citizen, or nonresident alien. See Where To File below for the address.

You can request an automatic 6-month extension of time to file Form 706-GS(T) by filing Form 7004, Application for Automatic 6-month Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Form 7004 replaces the use of Form 2758, Application for Extension of Time To File Certain Excise, Income, Information, and Other Returns. For additional information, see Form 7004.

The Pension Protection Act of 2006 (PPA) has amended the provisions used to determine substantial misstatements of valuation of property on returns filed after August 17, 2006. See Penalties and Interest on page 3 and section 6662(g) for more details.

The 5% credit for certain state generation-skipping transfer (GST) taxes no longer applies to GST transfers made after December 31, 2004. For more information, see section 2604.