36 A GST tax is imposed where there is a "direct skip" (e.g. , a transfer subject to gift or estate tax to a skip person), a taxable distribution (e.g.I. Specific Instructions. 1. A Letter of Authorization for GST is an important document to share power. Below are links to commonly used Probate forms. Reporting Agent Authorization (Form RD-1063)​​ Submit the completed Form RD-1063 through GTC or to the Department employee handling your inquiry. Below are links to commonly used probate forms.