This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Use Form 4768 for the following purposes:
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To apply for an automatic 6-month extension of time to file:
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(a) Form 706, United States Estate (and Generation- Skipping Transfer) Tax Return;
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(b) Form 706-A, United States Additional Estate Tax
Return;
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(c) Form 706-D, United States Additional Estate Tax
Return Under Code Section 2057;
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(d) Form 706-NA, United States Estate (and Generation- Skipping Transfer) Tax Return, Estate of nonresident not
a citizen of the United States; or
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(e) Form 706-QDT, Estate Tax Return for Qualified
Domestic Trusts;
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To apply for a discretionary (additional) extension of time to file Form 706 (Part II of Form 4768);
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To apply for a discretionary (for cause) extension of time to file Form 706; or
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To apply for an extension of time to pay estate (or GST) tax under section 6161 (Part III of Form 4768).
Note.
If you are applying for an extension for Form 706-A or 706-D, substitute “qualified heir” (or “trustee/designated filer” for Form
706-QDT) for “executor” in these instructions unless the context clearly requires otherwise.
An executor filing Form 706 or Form 706-NA for a decedent's estate may file Form 4768 to apply for an extension of time to
file under section 6081
and/or an extension of time to pay the estate tax under section 6161. See the instructions for Form 706 or Form 706-NA for
a definition of
“executor.” If there is more than one executor, only one is required to sign Form 4768.
Also, an authorized attorney, certified public accountant, enrolled agent, or agent holding power of attorney may use this
form to apply for an
extension of time on behalf of the executor.
A qualified heir who is filing Form 706-A or Form 706-D, or a trustee/designated filer filing Form 706-QDT may use Form 4768
to request an
extension of time to file the return and/or pay the additional tax.
The form must be signed by the person filing the application. If filed by an attorney, certified public accountant, enrolled
agent, or agent
holding a power of attorney, check the appropriate box.
Automatic extension (Part II).
If you are applying for an automatic 6-month extension of time to file Form 706, 706-A, 706-D, 706-NA, or 706-QDT,
file Form 4768 by the original
due date for the applicable return.
Additional extension (Part II).
An additional extension is available only if you are an executor out of the country.
If you have already received an automatic 6-month extension and are applying for an additional extension, file Form
4768 early enough to allow the
IRS to consider the application before the extended due date. If you have received an automatic extension and you are applying
for an extension of
time to file Form 706, 706-A, 706-D, 706-NA, or 706-QDT in excess of 6 months, you should file Form 4768 by the extended due
date for the applicable
return.
Extension for cause.
If you have not filed an application for an automatic extension for Form 706, and the time for filing such an application
has passed, file Form
4768 as soon as possible.
Note.
An application for an extension of time to pay estate tax applied for after the estate tax due date will generally not be
considered by the IRS.
File a separate Form 4768 for each form for which you are requesting an extension of time to file. Check the appropriate form
number in Part II of
Form 4768.
A separate Form 4768 is required to request an extension of time to pay:
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The tax due on the original Form 706,
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The tax due as a result of an amended or supplemental Form 706,
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The additional tax due as a result of the examination by the IRS of the Form 706, or
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The tax due through a section 6166 installment payment.
When requesting an extension of time to pay, do not send Form 4768 with Form 706. It must be mailed in a separate envelope
to the Internal Revenue
Service Center listed below under Where To File.
The return must be filed before the extension of time is up. It may not be amended after this time, although supplemental
information may later be
filed which may result in a different amount of tax.
Forms 706, 706-A, 706-D, 706-NA, 706-QDT, and foreign address.
File an extension request for all of these forms and all other forms that have a foreign address for the executor
at the following address:
Internal Revenue Service Center
Cincinnati, OH 45999
Private delivery services (PDSs).
In addition to the United States mail, filers can use certain PDSs designated by the IRS to meet the “
timely mailing as timely filing/paying”
rule for tax returns and payments. These private delivery services include only the following.
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DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm, and DHL 2nd Day
Service.
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Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and
FedEx
International First.
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United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide
Express Plus,
and UPS Worldwide Express.
The private delivery service can tell you how to get written proof of the mailing date.
Interest must be paid on any estate and GST tax that is not paid in full by the original due date of the tax return, regardless
of whether an
extension of time to file and/or pay has been obtained.
Penalties may be imposed for failure to file the estate (and GST) tax return within the extension period granted, or failure
to pay the balance of
the estate (and GST) tax due within the extension period granted.
If an extension of time to pay is granted, the executor may be required to furnish a bond.
