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Internal Revenue Bulletin:  2016-9 

February 29, 2016 

ESTATE TAX


Table of Contents

Notice 2016–19Notice 2016–19

This notice provides that statements required under section 6035, regarding the basis of property distributed from the estate of a decedent, need not be filed or furnished until March 31, 2016, rather than the current February 29, 2016 deadline. The notice further recommends that executors and other persons who are required to file an estate tax return wait to prepare the statements required under section 6035 until the Treasury Department and IRS issue further guidance.


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