Packages sent to our Kansas City Service Center from private delivery services may have been returned or delayed due to the coronavirus (COVID-19) outbreak. This issue affects delivery of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.
You can take one of the actions described below to ensure that your Form 706 package is considered timely filed.
Ask the PDS to attempt delivery again to the Kansas City Service Center. In general, your return will be considered timely filed if the original mailing was timely postmarked, regardless of when delivery actually occurs. In the absence of receipt before the due date, timeliness will be based on the date recorded by the PDS.
Maintain the integrity of the original package (i.e., do not open it; just place it inside a new envelope or shipping box) and refile it. Keep the original proof of mailing along with the new proof of mailing and any record of the date the PDS attempted delivery for your records. In general, your Form 706 will be considered timely filed if the original mailing was timely postmarked. In the absence of receipt before the due date, timeliness will be based on the date recorded by the PDS.
Keep a copy of the original envelope with the date recorded by the PDS and any other documentation that would establish your original mailing date and the date that the PDS attempted delivery, so that proof will be available when needed. You should also keep a copy of the contents of the original package. Refile the entire package, including the original envelope and proof of mailing.