Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
Form 4768 is how an executor asks the IRS for more time on the estate tax return: an automatic six-month extension to file Form 706, and, separately, extra time to pay. Fill in the official PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 4768?
Form 4768 covers two different requests. Part II asks for an extension of time to file the estate tax return (Form 706 or a related return such as 706-A, 706-NA, or 706-QDT). The first six-month filing extension is automatic if you apply by the return due date. Part III asks for an extension of time to pay the estate or generation-skipping transfer tax, which is never automatic: you must explain why paying on time is impossible or would cause undue hardship.
The two requests are independent. Getting more time to file does not delay the payment due date, and interest keeps accruing on unpaid tax even when a payment extension is granted.
Who files 4768?
- Executors or administrators who need more time to complete Form 706
- Estates requesting an extension of time to pay estate tax because funds are tied up in illiquid assets
- Filers of related estate returns such as Form 706-A, 706-NA, or 706-QDT
- Executors who missed the automatic window and are requesting a late filing extension for cause
How to fill out 4768
- Enter the decedent’s name, Social Security number, and date of death, along with the executor’s name and address.
- Check the box for the return the extension applies to (Form 706, 706-A, 706-NA, or 706-QDT).
- For a filing extension, complete Part II and enter the extended due date you are requesting.
- For a payment extension, complete Part III and attach a written statement explaining why timely payment is not possible.
- Estimate the estate tax in Part IV, download the finished PDF, sign it, and mail it to the IRS address given in the form instructions, with payment for the estimated tax if you can pay.
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Frequently asked questions
Does Form 4768 extend the time to pay estate tax?
Only if you complete Part III and the IRS grants the payment extension. The automatic six-month extension in Part II covers filing only, and interest accrues on any unpaid tax from the original due date either way.
Do I need to give a reason for the filing extension?
Not for the first automatic six-month extension, as long as you file Form 4768 by the return’s due date. Requests beyond that, or filed late, must show good cause.
Where do I send Form 4768?
It is filed on paper with the IRS office listed in the form instructions, separately from the estate tax return itself. Check the current instructions at irs.gov for the mailing address.