Form 4768 Application for Extension of Time to File a Return and/o

Form

4768

Application for Extension of Time To File a Return
and/or Pay U.S. Estate
(and Generation-Skipping Transfer) Taxes

(Rev. July 2008)
Department of the Treasury
Internal Revenue Service

Part I

OMB No. 1545-0181

Identification

Decedent’s first name and middle initial

Decedent’s last name

Date of death

Name of executor

Name of application filer (if other than the executor)

Decedent’s social security number

Address of executor

(Number, street, and room or suite no.)

City, state, and ZIP code

Estate tax return due date

Domicile of decedent (county, state, and ZIP code)

Daytime telephone number

(

Part II

)

Extension of Time To File Form 706, 706-A, 706-D, 706-NA, or 706-QDT (Section 6081)
Automatic Extension

If you are applying for an automatic 6-month extension of time to file:
● Form 706, check here
● Form 706-A, 706-D, 706-NA, or 706-QDT, indicate the form by checking the appropriate box below.
Form 706-A
Form 706-D
Form 706-NA
Form 706-QDT

©

Additional Extension
©

If you are an executor out of the country applying for an extension of time to file in excess of 6 months, check here
Also you must attach a statement explaining in detail why it is impossible or impractical to file Form
706 by the due date. See the instructions.

Part III

Extension of Time To Pay (Section 6161)

You must attach your written statement to explain in detail why it is impossible or impractical to pay
the full amount of the estate (or GST) tax by the return due date. If the taxes cannot be determined
because the size of the gross estate is unascertainable, check here ©
and enter “-0-” or other
appropriate amount on Part IV, line 3. You must attach an explanation.
●
●
●
●

If
If
If
If

this
this
this
this

request
request
request
request

Part IV

Enter extension date requested

is
is
is
is

for
for
for
for

Enter extension date requested
(Not more than 12 months)

©

the tax that will be or was due with the filing of Form 706, check here
the tax that will be due as a result of an amended or supplemental Form 706, check here
additional tax due as a result of an examination of your Form 706, check here
a section 6166 installment payment, check here

©
©
©

Payment To Accompany Extension Request
1
2
3

1 Amount of estate and GST taxes estimated to be due
2 Amount of cash shortage (complete Part III)
3 Balance due (subtract line 2 from line 1) (see instructions)

Signature and Verification
If filed by executor—Under penalties of perjury, I declare that I am an executor of the estate of the above-named decedent and that
to the best of my knowledge and belief, the statements made herein and attached are true and correct.

Executor’s signature

Title

Date

If filed by someone other than the executor—Under penalties of perjury, I declare that to the best of my knowledge and belief, the
statements made herein and attached are true and correct, that I am authorized by an executor to file this application, and that I am
(check box(es) that apply(ies)):
A
A
A
A

member in good standing of the bar of the highest court of (specify jurisdiction) ©
certified public accountant duly qualified to practice in (specify jurisdiction) ©
person enrolled to practice before the Internal Revenue Service.
duly authorized agent holding a power of attorney. (The power of attorney need not be submitted unless requested.)

Filer’s signature (other than the executor)

For Paperwork Reduction Act Notice, see separate instructions.

Date
Cat. No. 41984P

Form

4768

(Rev. 7-2008)

Form 4768 (Rev. 7-2008)
Decedent’s first name and middle initial

Part V

Page
Decedent’s last name

2

Decedent’s social security number

Notice to Applicant—To be completed by the Internal Revenue Service

The application for extension of time to pay (Part III) is:
Approved
Not approved because (see page 3 of the separate instructions for your appeal rights)

Other

Internal Revenue Service official

Address

Date

Name (print)
Title (print)
Signature:
Form

4768

(Rev. 7-2008)