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

Department of the Treasury

Internal Revenue Service

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 

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 

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.

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.

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.

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.

Where To File

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

extension request for these forms at the following 

address:

Internal Revenue Service Center

Attn: Estate & Gift, Stop 824G

7940 Kentucky Drive

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

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.

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.

Form 706-A. Form 706-A is due 6 months after the 

taxable disposition or cessation of qualified use.

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).

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)

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

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

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.

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 

CAUTION

!

-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:

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.

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.

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.

Part III. Extension of Time To Pay 

(Section 6161)

An extension of time to pay doesn’t extend the 

time to file.

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.

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.

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; 

CAUTION

!

-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.

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.

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.

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.

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.

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.

The time needed to complete and file this form will vary 

depending on individual circumstances. The estimated 

average time is:

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:

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.

-4-