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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

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  • Muoto 4768 - Sovellus ajan pidentämiseen palauttaa ja / tai maksaa Yhdysvaltain kiinteistöt (ja sukupuolen siirtäminen)
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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  
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  
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.  
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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;  
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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.  
Recordkeeping .  
Learning about the law or the form  
Preparing the form .  
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26 min.  
12 min.  
30 min.  
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Copying, assembling, and sending the form to  
IRS .  
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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  
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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