File Form 706-GS(D) for 2011 distributions by April 17, 2012. The due date is April 17, instead of April 15, because April 15 is a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia.

The IRS has created a page on IRS.gov for information about Form 706-GS(D) and its instructions, at www.irs.gov/form706gsd. Information about any future developments (such as legislation enacted after we release it) will be posted on that page.