Instructions for Form 4768

Instructions for Form 4768

Department of the Treasury

Internal Revenue Service

(Rev. February 2020)

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.

Future developments. For the latest information about

developments related to Form 4768 and its instructions,

such as legislation enacted after they were published, go

to IRS.gov/Form4768.

What’s New

Change to Part II. Extension of Time To File Form

706, 706-A, 706-NA, or 706-QDT (Section 6081).

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. A

line item and check box for estates that are requesting an

extension of time to file Form 706, 706-A, 706-NA, or

706-QDT for good and sufficient cause have been added

under Part II.

New Form 4768-A. Form 4768 has been revised and

page 2 has been removed. Applicants no longer need to

send two copies of page 2 with the application. The IRS

will provide a response to the filer on Form 4768-A, Reply

to Request for Extension of Time to Pay U.S. Estate

Taxes (Section 6161).

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-NA, United States Estate (and

Generation-Skipping Transfer) Tax Return, Estate of

nonresident not a citizen of the United States; or

4. Form 706-QDT, United States Estate Tax Return for

Qualified Domestic Trusts.

• To apply for a discretionary (for cause) extension of

time to file Form 706 (Part II of Form 4768).

• To apply for a discretionary (additional) extension of

time to file Form 706 (Part II of Form 4768).

• To apply for an extension of time to pay estate or

generation-skipping transfer (GST) tax under section

6161 (Part III of Form 4768).

Note. Do not use Form 4768 to request an automatic

extension of time to file Form 706-GS(T),

Generation-Skipping Transfer Tax Return For

Terminations, or Form 706-GS(D), Generation-Skipping

Mar 11, 2020

Transfer Tax Return For Distributions. Instead, use Form

7004, Application for Automatic Extension of Time To File

Certain Business Income Tax, Information, and Other

Returns.

Note. If you are applying for an extension for Form 706-A,

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 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 Form 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 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

Automatic extension (Part II). If you are applying for an

automatic 6-month extension of time to file Form 706,

706-A, 706-NA, or 706-QDT, file Form 4768 by the

original due date for the applicable return.

Extension for cause (Part II). If you haven’t 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 wasn’t requested and why a

complete return wasn’t filed by the due date, no later than

6 months after 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 a 6-month extension and

are applying for an additional extension, include an

explanation of why a reasonably complete return can’t be

filed by the due date. File Form 4768 early enough to

Cat. No. 35592D

Bond

allow the IRS to consider the application before the

extended due date.

If an extension of time to pay is granted, the executor may

be required to furnish a bond.

Extension of time to pay (Part III). 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.

Specific Instructions

Due Dates

How To File

File a separate Form 4768 for each return for which you

are requesting an extension of time to file. Check the

appropriate form number in Part II of Form 4768. The

applicable return must be filed before the extension of

time to file expires.

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.

A separate Form 4768 is required to request an

extension of time to pay the following.

• 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.

• The tax due as a section 6166 installment payment.

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 a distribution was made on account of

hardship; 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).

When requesting an extension of time to pay, don’t

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 next.

Note. If the due date falls on a Saturday, Sunday, or legal

holiday, the return is due on the next business day.

Part II. Extension of Time To File

Form 706, 706-A, 706-NA, or 706-QDT

(Section 6081)

Where To File

Forms 706, 706-A, 706-NA, and 706-QDT. File an

extension request for these forms at the following

address:

An extension of time to file doesn’t extend the time

to pay. See Part III. Extension of Time To Pay,

CAUTION later, for details.

!

Internal Revenue Service Center

Attn: Estate & Gift, Stop 824G

7940 Kentucky Drive

Florence, KY 41042-2915

Automatic extension. An executor may apply for an

automatic 6-month extension of time to file Form 706,

706-A, 706-NA, or 706-QDT. Unless you are an executor

who is out of the country (see below), the automatic

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 don’t 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.

Private delivery services (PDS). Filers can use certain

PDS designated by the IRS to meet the “timely mailing as

timely filing/paying” rule for tax returns and payments. Go

to IRS.gov/PDS for the current list of designated services.

Deliveries by PDS should be made to:

Internal Revenue Service Center

Attn: Estate & Gift, Stop 824G

7940 Kentucky Drive

Florence, KY 41042-2915

Note. We will only contact you if your request for

extension of time to file is denied. Therefore, unless you

have been notified that your request was denied, the

applicable return is due on or before 6 months from the

original due date of the applicable return. Keep a copy of

the form for your records.

The PDS can tell you how to get written proof of the

mailing date.

Interest

Extension For Cause/Form 4768 Not Filed In Time

For Automatic Extension. An executor who failed to

timely apply for an automatic 6-month extension of time to

file Form 706, 706-A, 706-NA, or 706-QDT may still apply

for an extension of time to file upon a showing of good and

sufficient cause (extension for cause). Unless you are an

executor who is out of the country (see below), you must

file Form 4768 to apply for an extension for cause within

the 6-month period after the original due date of the

applicable return. If granted, the extension for cause

Interest must be paid on any estate and GST taxes that

aren’t 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.

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Part III. Extension of Time To Pay

(Section 6161)

extends for 6 months from the original due date of the

applicable return, and not from the date the Form 4768 is

filed or the date the extension is granted.

To apply for an extension for cause, check the

designated box in the Extension For Cause/Form 4768

Not Filed In Time For Automatic Extension section and

complete the form as instructed. You must attach a

written statement explaining in detail:

1. Why you did not timely request an automatic

extension,

2. Why it was impossible or impractical to file the

return by the due date, and

3. The specific reasons why you have good and

sufficient cause for failing to timely request an automatic

extension.

!

An extension of time to pay doesn’t extend the

time to file.

CAUTION

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).

To assist us in processing the form, read the bulleted

items, check the appropriate box, enter the extension date

you are requesting as indicated, and complete Part IV.

Note. We will contact you only if your request for

extension of time to file is denied. Therefore, unless you

have been notified that your request was denied, file the

applicable return on or before 6 months from the original

due date of the applicable return. Keep a copy of the form

for your records.

Attach a statement to the form explaining 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

aren’t immediately subject to the control of the executor.

Consequently, such assets can’t 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 can’t borrow against

these assets except upon terms that would cause a loss

to the estate.

• An estate includes a claim to substantial assets which

can’t be collected without litigation. Consequently, the

size of the gross estate is unascertainable at the time the

tax is otherwise due.

• An estate doesn’t 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

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.

Additional extension. An executor who is out of the

country may apply for an additional extension of time

beyond the automatic 6-month extension (or extension for

cause).

To apply for an additional extension, check the

designated box and complete the form as instructed,

including entering the extension date requested. You

must attach a written statement explaining in detail why it

was impossible or impractical to file the return by the due

date. For Forms 706-A and 706-QDT, the qualified heir or

trustee/designated filer must also include the date and a

description of the taxable event.

An executor should apply for an automatic 6-month

extension (or extension for cause) and then apply for any

additional extension. You can’t combine an application for

an automatic extension (or extension for cause) and an

additional extension on the same Form 4768.

Applications for an additional extension following an

automatic extension (or extension for cause) should be

filed early enough to give the IRS time to consider the

application before the extension date requested.

Note. We will contact you only if your request for

extension of time to file is denied. Therefore, unless you

have been notified that your request was denied, file the

applicable return on or before the extension date

requested. Keep a copy of the form for your records.

If a form on extension isn’t required to be filed after

an extension of time to file has been granted. If you

have been granted an automatic extension, extension for

cause, or additional extension, and it is later determined

that you aren’t required to file the form extended (that is,

Form 706, 706-A, 706-NA, or 706-QDT), write a letter to

the Internal Revenue Service Center listed under Where

To File, earlier, 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.

See Notice to Applicant, later, for details on appeal

rights.

Part IV. Payment To Accompany

Extension Request

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;

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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.

Paperwork Reduction Act Notice

You aren’t 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.

Interest must be paid on any estate and GST taxes that

aren’t 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 time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

Note. A payment submitted with Form 4768 that is

designated as a payment of estimated nondeferrable tax

based on the intention to elect to extend the time for

payment of estate tax under section 6166 won’t be

refunded if there is a remaining tax liability, even if the

payment exceeds the amount of the non-deferred liability.

Instead, the payment will be applied to any other tax

liabilities, under sections 6402 and 6403.

Paying the tax. Make the check or money order payable

to “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.

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

26 min.

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

12 min.

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

30 min.

Copying, assembling, and sending the form to

IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20 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

send us comments from IRS.gov/FormComments. Or you

can write to:

Reply to Application

The IRS will send Form 4768-A to the executor if you are

applying for an extension of time to pay. When submitting

payment, attach a copy of the approved application and/or

Form 4768-A. 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.

Internal Revenue Service

Tax Forms and Publications Division

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Don’t send the tax form to this address. Instead, see

Where To File, earlier.

Note. If the executor would like the IRS to provide a copy

of the approval to the applicant, provide Form 2848,

Power of Attorney and Declaration of Representative, or

Form 8821, Tax Information Authorization.

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 shown on Form

4768-A that was sent to the executor by the IRS;

• Include the signature of the executor or the taxpayer's

authorized representative;

• Provide a detailed statement with the reason(s) why the

taxpayer disagrees with the denial and a copy of the Form

4768-A;

• Include documentation to support inability to pay,

reasonable cause or timely filing, facts and law to support

the appeal; and

• File your appeal within the 10-day period beginning

the day after the date on Form 4768-A.

The appeal is considered filed on the date it is

postmarked. If the due date falls on a Saturday, Sunday,

or legal holiday, it will be considered timely if postmarked

by the next business day.

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