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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Filing Estate and Gift Tax Returns

When to File

Generally, the estate tax return is due nine months after the date of death. A six month extension is available if requested prior to the due date and the estimated correct amount of tax is paid before the due date.

The gift tax return is due on April 15th following the year in which the gift is made.

For other forms in the Form 706 series, see the related instructions for due date information.

Where to File

To pay Estate and Gift tax online, use the secure and convenient Electronic Federal Tax Payment System.

Form 709

Effective January 1, 2019

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

If submitting Form 709 by private delivery service, mail to:

Internal Revenue Service
333 W. Pershing Rd
Kansas City, MO 64108

Form 706

Mailed January 1, 2019 thru June 30, 2019

Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999

If submitting Form 706 by private delivery service, mail to:

201 W. River Center Boulevard
Covington, KY 41011
Attn: Submission Processing, Stop 31

Mailed after June 30, 2019

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

If submitting Form 706 by private delivery service, mail to:

Internal Revenue Service
333 W. Pershing Rd
Kansas City, MO 64108

Forms 706-NA, 706-GS(D), 706-GS(T), and 706 – Schedule R-1

Mailed January 1, 2019 thru June 30, 2019

Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999

Mailed after June 30, 2019

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

Forms 706-A, 706-CE, and 706-QDT

Mailed before October 1, 2018

Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999

Mailed October 1, 2018 and later

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

Contact Information

For questions about return accounts, lien discharges, extensions (no tax law questions), and closing letter requests for estate tax returns filed on or after June 1, 2015, call: (866) 699-4083. For more information on closing letters, see When can I expect the Estate Tax Closing Letter? at Frequently Asked Questions on Estate Taxes.

Many general estate and gift tax law questions can still be answered by calling: (800) 829-1040. You may also find many answers to your questions by visiting Forms and Publications.

Caution: DO NOT submit tax related questions below. If you have a tax question that was not answered here or by checking Frequently Asked Questions, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. We will not respond to tax related inquiries submitted on this page.

If you have suggestions or comments (or suggested FAQs) for the Estate and Gift Tax website, please contact us by clicking here: CONTACT ESTATE AND GIFT TAX. We will not be able to respond to your email, but will consider it when making improvements or additions to this site.


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