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

Instructions for Form 4768
(Rev. August 2012)

Department of the Treasury
Internal Revenue Service

Application for Extension of Time To File a Return and/or Pay U.S. Estate (and
Generation-Skipping Transfer) Taxes
accountant, enrolled agent, or agent holding a power of
attorney, check the appropriate box.

Section references are to the Internal Revenue Code
unless otherwise noted.

When To File

General Instructions
Purpose of Form

Use Form 4768 for the following purposes:
To apply for an automatic 6-month extension of time to
file:
1. Form 706, United States Estate (and GenerationSkipping Transfer) Tax Return;
2. Form 706-A, United States Additional Estate Tax
Return;
3. Form 706-D, United States Additional Estate Tax
Return Under Code Section 2057;
4. Form 706-NA, United States Estate (and
Generation-Skipping Transfer) Tax Return, Estate of
nonresident not a citizen of the United States; or
5. Form 706-QDT, United States 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
generation-skipping transfer 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 Forms 706 or 706-NA for a decedent's
estate may file Form 4768 to apply for an extension of
time to file under section 6081(a) and/or an extension of
time to pay the estate tax under section 6161(a)(2). See
the instructions for Forms 706 or 706-NA for a definition of
the term “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.

Automatic extension (Part II). If you are applying for an
automatic 6-month extension of time to file Forms 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,
include an explanation of why a reasonably complete
return cannot be filed by the due date. File Form 4768
early enough to allow the IRS to consider the application
before the extended due date.
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, an extension of time
to file may still be granted if good cause is shown. File
Form 4768, along with explanations of why the automatic
extension was not requested and why a complete return
was not filed by the due date, 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 shown on Form 706,
The tax due as a result of an amended or supplemental
Form 706,
The additional tax due as a result of an IRS examination
of Form 706, or
The tax due as 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 under Where To File.
The return must be filed before the extension of time
expires. It may not be amended after this time, although
supplemental information may later be filed which may
result in a different amount of tax.

The form must be signed by the person filing the
application. If filed by an attorney, certified public
Aug 29, 2012

Cat. No. 35592D

Where To File

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).

Forms 706, 706-A, 706-D, 706-NA, and 706-QDT. File
an extension request for these forms at the following
address:

Note. If the due date falls on a Saturday, Sunday, or legal
holiday, the return is due on the next business day.

Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999

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

Private delivery services (PDS). In addition to the
United States mail, filers can use certain PDS 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.
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.

Interest

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.

Interest must be paid on any estate and GST taxes that
are 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.

Specific Instructions

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.

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.

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.

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.

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;
Check all boxes that apply; and
Attach a written statement explaining in detail why:
1. You were unable to request an automatic extension,

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

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allowance during the remaining period of administration of
the estate for the decedent's surviving spouse and
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.

2. It is impossible or impractical to file Form 706 by the
due date, and
3. You should be granted an extension at this time.
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.
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.

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, line 1 the amount of the estate and GST taxes
due (attach a copy of the return if it has already been filed;
otherwise estimate the tax). On Part IV, line 2, indicate the
amount of the cash shortage, including a statement of the
current assets already distributed, and if applicable, the
plan for partial payments during the extension period. On
Part IV, line 3, show the balance due.

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, Forms 706, 706-A, 706-D, 706-NA, or
706-QDT), write a letter to the Internal Revenue Service
Center listed under Where To File , stating that no return
is required for the estate. Sending this letter should
eliminate the need for 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 as indicated.
See Part V. Notice to Applicant, below, for details on
appeal rights.

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

Note. An extension of time to pay does not extend the
time to file.

An extension of time to pay may not exceed 12 months.
An extension of time to pay for reasonable cause may be
granted, for 1 year at a time, for up to a maximum of 10
years. An extension of time to pay a deficiency for
reasonable cause 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).

Part IV. Payment To Accompany
Extension Request

Interest must be paid on any estate and GST taxes that
are 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.

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(a) 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

Note. A payment submitted with Form 4768 that is
designated as a payment of estimated non-deferrable tax
based on the intention to elect to extend the time for
payment of estate tax under section 6166 will not be
refunded if it exceeds the amount of the non-deferred
liability when the section 6166 election is made. Payments
in excess of the non-deferred portion of tax as well as
excess 6166 installment payment will be applied to the
remaining tax liability pursuant to sections 6402 and 6403.
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 and the type of
return (for example, “Form 706”) on the payment.

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.

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Application Denied—Appeal Rights

material in the administration of any Internal Revenue law.
Generally, tax returns and return information are
confidential, as required by section 6103.

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 shown on the second
page of Form 4768 that was returned to the executor by
the IRS (providing the reason for the denial),
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.

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:MS, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send the tax form to this address. Instead, see
Where To File, above.

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

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