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, and for Forms 8892 and 8855, 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 Number Where to File after July 1, 2019
706 Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
706 (supplemental or amended) Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
Schedule R-1 (Form 706)  Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
Schedule R-1 (supplemental or amended) (Form 706) Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
706-A  Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
706-A (supplemental or amended)  Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
706-CE  Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
706-CE (supplemental or amended) Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
706-D (historical form only) Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
706-GS(D) Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
706-GS(D) (supplemental or amended) Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
706 GS(D-1) Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
706 GS(D-1) (supplemental or amended)  Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
706-GS(T) Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
706-GS(T) (supplemental or amended)  Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
706-NA Transfer Certificate Requests Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
706-NA  Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
706-NA (supplemental or amended) Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
706-QDT  Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
706-QDT (supplemental or amended) Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
709  Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
709 (supplemental or amended) Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
843 (Form 706 and Form 709 claims only; for other kinds of tax, see instructions)  Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
1127 (Form 709 only) Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
4768 Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
4810 (Gift tax requests only; for other kinds of tax, see instructions) Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
5495 (For gift tax discharge requests or when an estate tax return has been filed)  Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
8892 Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
8939 (historical form only) Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
8971 Department of the Treasury
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915

Form 8855

Mailed January 1, 2019 and later

IF you are located in ... THEN send the election to the ..
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin Department of Treasury
Internal Revenue Service Center
Kansas City, MO 64999
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming

A foreign country or a U.S. possession
Department of Treasury
Internal Revenue Service Center
Ogden, UT 84201

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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