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

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Instructions for Form 4768

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Instructions for
Form 4768

Department of the Treasury
Internal Revenue Service

(Rev. July 2008)
Application for Extension of Time To File a Return and/or
Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
Section references are to the Internal Revenue Code unless
otherwise noted.

What’s New
We have added Part V—Notice to Applicant to Form
4768. We will use Part V to notify the executor whether
his or her request for extension of time to pay has been
approved or denied, or requires other action. See Part V.
Notice to Applicant on page 3 for more information.

General Instructions

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.

When To File

Purpose of Form
Use Form 4768 for the following purposes:
• To apply for an automatic 6-month extension of time to
file:
a. Form 706, United States Estate (and GenerationSkipping Transfer) Tax Return;
b. Form 706-A, United States Additional Estate Tax
Return;
c. Form 706-D, United States Additional Estate Tax
Return Under Code Section 2057;
d. Form 706-NA, United States Estate (and GenerationSkipping Transfer) Tax Return, Estate of nonresident not
a citizen of the United States; or
e. Form 706-QDT, Estate Tax Return for Qualified
Domestic Trusts;

• To apply for a discretionary (additional) extension of
time to file Form 706 (Part II of Form 4768);
• To apply for a discretionary (for cause) extension of
time to file Form 706; or
• 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.

Who May File
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 the term “executor.” If there is more
than one executor, only one is required to sign
Form 4768.

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 who is 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. Also, when
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.

How To File
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:
• The tax due on the original Form 706,
• The tax due as a result of an amended or
supplemental Form 706,
• The additional tax due as a result of the examination
by the IRS of the Form 706, or
• 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

Cat. No. 35592D

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Instructions for Form 4768

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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
expired. It may not be amended after this time, although
supplemental information may later be filed which may
result in a different amount of tax.

Form 706-QDT. Form 706-QDT is due:
• On or after January 1 but not later than April 15 of the
year following any calendar year in which a taxable event
occurred, or
• Nine months after (a) the death of the surviving
spouse, or (b) the failure of the trust to qualify as a
Qualified Domestic Trust (QDOT).
Note. If the due date falls on a Saturday, Sunday, or
legal holiday, the return is due on the next business day.

Where To File
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:

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

Department of the Treasury
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.
• 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.
• Federal Express (FedEx): FedEx Priority Overnight,
FedEx Standard Overnight, FedEx 2Day, FedEx
International Priority, and FedEx International First.
• 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.

Automatic extension. An executor may apply for an
automatic 6-month extension of time to file Form 706,
706-A, 706-D, 706-NA, or 706-QDT. Unless you are an
executor who is out of the country (see below), the
maximum extension of time to file is 6 months from the
original due date of the applicable return. Check the
designated box and complete the form as instructed.
You do not have to explain why you are asking for an
automatic extension. However, you must file Form 4768
by the original due date of the applicable return. We will
contact you only if your request for extension of time to
file is denied. Keep a copy of the form for your records.
Note. An extension of time to file does not extend the
time to pay.
Additional extension. If you are an executor who is out
of the country, you can apply for an additional extension
of time to file in excess of the automatic 6-month
extension. Check the designated box, complete the form
as instructed, and attach the statement described in Part
II of Form 4768. For Forms 706-A, 706-D, and 706-QDT,
the qualified heir or trustee/designated filer must also
include the date and a description of the taxable event.
You should apply for an automatic 6-month extension
and then apply for any additional extension. You cannot
combine an application for an automatic extension and
an additional extension on the same Form 4768.
Applications for an additional extension following an
automatic extension should be filed early enough to give
the IRS time to consider the application before the due
date.
Note. We will contact you only if your request for
extension of time to file is denied. Keep a copy of the
form for your records.

Interest
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
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.

Bond
If an extension of time to pay is granted, the executor
may be required to furnish a bond.

Extension for Cause
Under Regulations section 20.6081-1(c), an executor
who failed to timely apply for an automatic 6-month
extension of time to file Form 706 may still apply for an
extension of time to file upon a showing of good and
sufficient cause.
If you are applying for an extension for cause, you
must:
• Complete Part I;
• Sign the declaration (on the appropriate line) at the
bottom of Form 4768 under penalties of perjury, and if
applicable, check the box(es) that apply(ies); and
• Attach a written statement explaining in detail why:
1. You were unable to request an automatic
extension,
2. It is impossible or impractical to file Form 706 by
the due date, and

Specific Instructions
Due Dates
Forms 706 and 706-NA. The due date for Form 706
and Form 706-NA is 9 months after the date of the
decedent’s death. If there is no numerically
corresponding date in the 9th month, the due date is the
last date of the 9th month.
Form 706-A. Form 706-A is due 6 months after the
taxable disposition or cessation of qualified use.
Form 706-D. Form 706-D is due 6 months after the
taxable disposition, cessation of material participation, or
disqualifying act.
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3. You should be granted an extension at this time.

dependent children, and to satisfy claims against the
estate that are due and payable. In addition, the executor
has made a reasonable effort to convert assets in the
executor’s possession (other than an interest in a closely
held business to which section 6166 applies) into cash.

Unless the executor is out of the country, the requested
extension cannot be for more than 6 months from the
original due date of the Form 706.

In general, an extension of time to pay will be granted
only for the amount of the cash shortage. You must show
on Part IV the amount of the estate (and GST) tax (attach
a copy of the return if it has already been filed; otherwise
estimate the tax), the amount of the cash shortage,
including a statement of the current assets already
distributed, a plan for partial payments during the
extension period, and the balance due. To avoid
penalties and additional interest, you must pay any
balance due with this form.

Note. We will contact you only if your request for
extension of time to file is denied. Keep a copy of the
form for your records.
If a form on extension is not required to be filed after
an extension of time to file has been granted. If you
have been granted an automatic extension, additional
extension, or extension for cause, and it is later
determined that you are not required to file the form
extended (that is, Form 706, 706-A, 706-D, 706-NA, or
706-QDT), write a letter to the Internal Revenue Service
Center listed under Where To File on page 2, stating that
no return is required for the estate. Sending this letter
should eliminate any further correspondence with the
IRS. Please include with your letter a copy of the Estate’s
Probate Inventory and Appraisement.

To assist us in processing the return, read the bulleted
items, check the appropriate box, and enter the extension
date you are requesting in the box indicated.
See Part V. Notice to Applicant below for details on
appeal rights.
Note. An extension of time to pay does not extend the
time to file.

Part III. Extension of Time To Pay
(Section 6161)

Part IV. Payment To Accompany
Extension Request

An extension of time to pay (section 6161(a)(1)) may not
exceed 12 months. A discretionary extension of time to
pay for reasonable cause (section 6161(a)(2)) may be
granted, for 1 year at a time, for up to a maximum of 10
years. A discretionary extension of time to pay a
deficiency for reasonable cause (section 6161(b)(2)) may
be granted, for 1 year at a time, up to a maximum of 4
years. Different extension periods may apply to
extensions of time granted for a section 6163 election
(reversionary or remainder interest) or a section 6166
election (closely held business).

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. For this reason, you should pay
as much of the tax as possible by the original (not
extended) due date of the return.
Paying the tax. Make the check or money order
payable to the “United States Treasury.” Write the
decedent’s (or qualified heir’s) social security number on
the payment and the type of return (for example, “Form
706”).

The application must establish why it is impossible or
impractical for the executor to pay the full amount of the
estate tax by the estate tax return due date. Examples of
reasonable cause provided in Regulations section
20.6161-1 include the following.
• An estate includes sufficient liquid assets to pay the
estate (and GST) tax when otherwise due. The liquid
assets, however, are located in several jurisdictions and
are not immediately subject to the control of the executor.
Consequently, such assets cannot readily be collected by
the executor even with reasonable effort.
• An estate is comprised, in substantial part, of assets
consisting of rights to receive payments in the future (for
example, annuities, copyright royalties, contingent fees,
or accounts receivable). These assets provide insufficient
present cash with which to pay the estate (and GST) tax
when otherwise due and the estate cannot borrow
against these assets except upon terms that would cause
a loss to the estate.
• An estate includes a claim to substantial assets which
cannot be collected without litigation. Consequently, the
size of the gross estate is unascertainable at the time the
tax is otherwise due.
• An estate does not have sufficient funds (without
borrowing at a rate of interest higher than that generally
available) with which to pay the entire estate (and GST)
tax when otherwise due, to provide a reasonable
allowance during the remaining period of administration
of the estate for the decedent’s surviving spouse and

Part V. Notice to Applicant
If you are applying for an extension of time to pay, file
page 2 of Form 4768 in duplicate. The IRS will complete
Part V and return one copy to the executor. When
submitting payment, attach a copy of the approved
application. The part of the estate tax for which the
extension is granted must be paid with interest from the
estate tax due date before the expiration of the extension
granted.

Application Denied—Appeal Rights
If your application for extension of time to pay is denied,
you may file a written appeal with the IRS. To file an
appeal, you must:
• Send your appeal to the address as advised on the
second page of Form 4768 that will be returned to the
executor by the IRS (it will provide the reason for the
denial and the return address to send the written appeal),
• Send your appeal by registered or certified mail, and
• File your appeal within 10 days after the denial is
mailed to the executor.
The appeal is considered filed on the date it is
postmarked if postmarked timely but received after the
10-day period. If the due date falls on a Saturday,
Sunday, or legal holiday, file by the next business day.
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Instructions for Form 4768

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Paperwork Reduction Act Notice
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number.
Books or records relating to a form or its instructions
must be retained as long as their contents may become
material in the administration of any Internal Revenue
law. Generally, tax returns and return information are
confidential, as required by section 6103.
The time needed to complete and file this form will
vary depending on individual circumstances. The
estimated average time is:

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . .

26 min.

Learning about the law or the form . . . . . . . . .

22 min.

Preparing the form . . . . . . . . . . . . . . . . . . . . .

43 min.

Copying, assembling, and sending the form to
IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24 min.

If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
write to the Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send the tax form to this address. Instead, see
Where To File on page 2.

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