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Tax Trails - Extension to File

File Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, on or before the due date of the Form 706, United States Estate (and Generation Skipping Transfer) Tax Return, in order to receive an automatic 6-month extension of time to file. You may also use Form 4768 to request an extension of up to 6 months for Forms 706-A, 706-QDT, or 706-NA.

Generally, you must pay the estate taxes on or before the original due date of the return. However, the IRS will grant an extension of time to pay in certain circumstances. An extension of time to pay DOES NOT extend the time to file. Likewise, an extension of time to file DOES NOT extend the time to pay.

Use Form 4768 to request an extension of time either to file or pay. Complete Part II of this form to request an extension of time to file the return and complete Part III to request an extension of time to pay. When applying for an extension of time to pay, file two copies of Part V on page 2 of the form.

 

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Page Last Reviewed or Updated: 01-Jan-2016