Internal Revenue Service United States Department of the Treasury

Instructions for Form 4768 (08/2012)

Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 08/2012


Table of Contents

  • General Instructions
    • Purpose of Form
    • Who May File
    • When To File
      • How To File
      • Where To File
        • Interest
        • Penalties
        • Bond
      • Specific Instructions
        • Due Dates
          • Part II. Extension of Time To File Forms 706, 706-A, 706-D, 706-NA, or 706-QDT (Section 6081)
            • Extension for Cause
          • Part III. Extension of Time To Pay (Section 6161)
          • Part IV. Payment To Accompany Extension Request
            • Part V. Notice to Applicant
              • Application Denied—Appeal Rights
          • Instructions for Form 4768 - Notices
            • Paperwork Reduction Act Notice
               Next

          More Online Instructions