Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes

What is 4768?

Who needs to file 4768?

When to file 4768

Documents you need

• For an extension for cause: a statement explaining in detail why an automatic extension was not timely requested, why it was impossible or impractical to file by the due date, and the specific reasons for good and sufficient cause.
• For an additional extension (executor out of the country): a statement explaining in detail why it was impossible or impractical to file the return by the due date.
• For an additional extension after a granted extension: an explanation of why a reasonably complete return cannot be filed by the due date.
• For an additional extension on Form 706-A or 706-QDT: the date and a description of the taxable event.
• For an extension of time to pay: a written statement explaining in detail why it is impossible or impractical to pay the full estate (or GST) tax by the return due date.
• If the gross estate is unascertainable: an explanation, with "-0-" or another appropriate amount entered on Part IV, line 3.
• A copy of the return, if it has already been filed, to support the tax amount on Part IV, line 1; otherwise estimate the tax.
• A statement of the cash shortage on Part IV, line 2, including the current assets already distributed and, if applicable, the plan for partial payments.
• When paying under an approved extension: a copy of the approved application and/or Form 4768-A.
• A power of attorney for an agent filer, only if the IRS requests it; it need not be submitted otherwise.

How to fill out 4768

1. 1

   Enter the decedent's details

   In Part I, enter the decedent's first name and middle initial, last name, date of death and social security number.

2. 2

   Enter the executor and filer details

   Give the name of the executor, the name of the application filer if different, the executor's address, city, state and ZIP code, the decedent's domicile (county, state and ZIP code), the executor's daytime telephone number and the estate tax return due date.

3. 3

   Check the return to be extended

   In Part II, check Form 706, Form 706-A, Form 706-NA or Form 706-QDT. File a separate Form 4768 for each return.

4. 4

   Choose the type of extension to file

   Check Automatic Extension if the filing time has not passed, Extension For Cause/Form 4768 Not Filed In Time For Automatic Extension if it has, or Additional Extension if you are an executor out of the country. Do not combine an additional extension with the others on one form.

5. 5

   Attach the required statements

   An extension for cause or additional extension needs a written statement explaining in detail why the request was late or why filing by the due date was impossible or impractical. For an additional extension, also enter the extension date requested.

6. 6

   Request more time to pay

   In Part III, enter the extension date requested (not more than 12 months) and attach your written statement. If the gross estate is unascertainable, check the box, enter "-0-" or another appropriate amount on Part IV, line 3, and attach an explanation.

7. 7

   Check the type of tax in Part III

   Check one box: tax due with the return, tax due from an amended or supplemental return, additional tax from an examination, or a section 6166 installment payment. Each kind needs its own Form 4768.

8. 8

   Complete the payment lines

   On Part IV, line 1, enter the estate and GST taxes estimated to be due (attach the return if already filed). On line 2, enter the cash shortage with the supporting statement. On line 3, subtract line 2 from line 1.

9. 9

   Sign as executor

   If you are the executor, sign, enter your title and date the declaration under penalties of perjury. Only one executor needs to sign.

10. 10

    Sign as another filer

    If someone other than the executor files, check the box for member of the bar, certified public accountant, person enrolled to practice before the IRS, or agent holding a power of attorney. Specify the jurisdiction where requested, then sign and date.

11. 11

    Review and download the completed PDF

    Check the dates, the box selections and the amounts, then download or print the completed PDF from FillingPDF. Assemble any statements and mail the package as described under How to submit.

How to submit 4768

Common mistakes to avoid

• Filing for an automatic 6-month extension after the original due date of the return; the automatic extension must be requested by that date.
• Assuming an extension of time to file also extends the time to pay; Part III is a separate request, and interest runs from the original due date.
• Mailing a request for an extension of time to pay in the same envelope as Form 706; it must go in a separate envelope.
• Combining an automatic extension (or extension for cause) and an additional extension on one Form 4768; the instructions say they cannot be combined.
• Using one Form 4768 for several returns or several kinds of tax; a separate form is required for each return and each type of payment extension.
• Leaving out the required written statement for an extension for cause, an additional extension, or an extension of time to pay.
• Requesting an extension of time to pay for more than 12 months, or after the estate tax due date, when the IRS will generally not consider it.
• Using Form 4768 for Form 706-GS(T) or Form 706-GS(D), which call for Form 7004.
• Signing as a non-executor without checking the box for attorney, certified public accountant, enrolled person or agent with a power of attorney.
• Filing an appeal of a denied pay extension later than the 10-day period beginning the day after the date on Form 4768-A.