Muoto 4768 Ohjeita
Muoto 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (ja Generation-Skipping Transfer) Taxes
Rev helmikuu 2020
Liittyvät lomakkeet
- Muoto 4768 - Sovellus ajan pidentämiseen palauttaa ja / tai maksaa Yhdysvaltain kiinteistöt (ja sukupuolen siirtäminen)
Department of the Treasury
Internal Revenue Service
Instructions for Form 4768
(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.
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.
Future developments. For the latest information about
developments related to Form 4768 and its instructions,
such as legislation enacted after they were published, go
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.
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).
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.
General Instructions
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.
Purpose of Form
Use Form 4768 for the following purposes.
To apply for an automatic 6-month extension of time to
•
file:
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
1. Form 706, United States Estate (and Generation-
Skipping 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
Cat. No. 35592D
allow the IRS to consider the application before the
extended due date.
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.
Bond
If an extension of time to pay is granted, the executor may
be required to furnish a bond.
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.
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.
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.
Form 706-QDT. Form 706-QDT is due:
The tax due shown on Form 706.
•
On or after January 1 but not later than April 15 of the
•
The tax due as a result of an amended or supplemental
•
year following any calendar year in which a taxable event
occurred, or a distribution was made on account of
hardship; or
Form 706.
The additional tax due as a result of an IRS examination
•
of Form 706.
Nine months after (a) the death of the surviving spouse,
•
The tax due as a section 6166 installment payment.
When requesting an extension of time to pay, don’t
•
or (b) the failure of the trust to qualify as a Qualified
Domestic Trust (QDOT).
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,
!
Internal Revenue Service Center
Attn: Estate & Gift, Stop 824G
7940 Kentucky Drive
CAUTION
later, for details.
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.
Florence, KY 41042-2915
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
Deliveries by PDS should be made to:
Internal Revenue Service Center
Attn: Estate & Gift, Stop 824G
7940 Kentucky Drive
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.
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
Florence, KY 41042-2915
The PDS can tell you how to get written proof of the
mailing date.
Interest
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.
-2-
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:
Part III. Extension of Time To Pay
(Section 6161)
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).
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.
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.
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.
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.
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.
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
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.
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.
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;
-3-
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.
Recordkeeping .
Learning about the law or the form
Preparing the form .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26 min.
12 min.
30 min.
.
.
.
.
.
.
.
.
.
.
Copying, assembling, and sending the form to
IRS .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20 min.
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.
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
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.
-4-