Tax Trails - Extension To File
File Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, on or before the due date of the Form 706, United States Estate and (Generation Skipping Transfer) Tax Return, in order to receive an automatic 6-month extension of time to file. Form 4768 may also be used to request an extension of up to 6 months for Forms 706-A, 706-D, 706-QDT or 706NA.
Generally, you must pay the estate taxes when the return is due. However, an extension of time to pay will be granted in certain circumstances. An extension of time to pay DOES NOT extend the time to file. Likewise, an extension of time to file DOES NOT extend the time to pay.
Use Form 4768 to request an extension of time to either file or pay. Complete Part II of this form to request an extension of time to file the return, and complete Part III to request an extension of time to pay. When applying for an extension of time to pay, file two copies of the form.
