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Application for Extension of Time To File a Return and/or
Form 4768 Pay U.S. Estate (and Generation-Skipping Transfer) Taxes OMB No. 1545-0181
(Rev. February 2020)
Department of the Treasury ▶ Go to www.irs.gov/Form4768 for instructions and the latest information.
Internal Revenue Service
Part I Identification
Decedent’s first name and middle initial Decedent’s last name Date of death
Name of executor Name of application filer (if other than the executor) Decedent’s social security number
Address of executor (number, street, and room or suite no.) Estate tax return due date
City, state, and ZIP code Domicile of decedent (county, state, and ZIP code) Daytime telephone number of executor
Part II Extension of Time To File Form 706, 706-A, 706-NA, or 706-QDT (Section 6081)
Form for which extension of time to file is being requested:
Form 706 Form 706-A Form 706-NA Form 706-QDT
Automatic Extension
Check here if you are applying for an automatic 6-month extension of time to file, and the time for filing has not passed.
Extension For Cause/Form 4768 Not Filed In Time For Automatic Extension
Check here if you are applying for an extension of time to file, based on good and sufficient cause, and the time for filing has passed.
Also you must attach a statement explaining in detail why a request for automatic extension was not timely made, why it was impossible
or impractical to file the return by the due date, and the specific reasons why you have good and sufficient cause for not requesting the
automatic extension. If granted, the 6-month extension for cause runs from the original due date of the return. See instructions.
Additional Extension
Check here if you are an executor out of the country applying for an extension of time beyond the Enter extension date requested
6-month automatic extension to file. Also you must attach a statement explaining in detail why it
was impossible or impractical to file the return by the due date. See instructions.
Part III Extension of Time To Pay (Section 6161)
You must attach your written statement to explain in detail why it is impossible or impractical to Enter extension date requested
(Not more than 12 months)
pay the full amount of the estate (or GST) tax by the return due date. If the taxes cannot be determined
because the size of the gross estate is unascertainable, check here and© enter “-0-” or other
appropriate amount on Part IV, line 3. You must attach an explanation.
• If this request is for the tax that will be or was due with the filing of the return, check here . . . . . . . . . . . . . . ▶
• If this request is for the tax that will be due as a result of an amended or supplemental return, check here . . . . . . . . . ▶
• If this request is for additional tax due as a result of an examination of your return, check here . . . . . . . . . . . . ▶
• If this request is for a section 6166 installment payment, check here . . . . . . . . . . . . . . . . . . . . ▶
Part IV Payment To Accompany Extension Request
1 Amount of estate and GST taxes estimated to be due . . . . . . . . . . . . . . . . 1
2 Amount of cash shortage (complete Part III) . . . . . . . . . . . . . . . . . . . 2
3 Balance due (subtract line 2 from line 1) (see instructions) . . . . . . . . . . . . . . . 3
Signature and Verification
If filed by executor—Under penalties of perjury, I declare that I am an executor of the estate of the above-named decedent and that to the
best of my knowledge and belief, the statements made herein and attached are true and correct.
Executor’s signature Title Date
If filed by someone other than the executor—Under penalties of perjury, I declare that to the best of my knowledge and belief, the statements
made herein and attached are true and correct, that I am authorized by an executor to file this application, and that I am (check applicable boxes):
A member in good standing of the bar of the highest court of (specify jurisdiction) ▶
A certified public accountant duly qualified to practice in (specify jurisdiction) ▶
A person enrolled to practice before the Internal Revenue Service.
A duly authorized agent holding a power of attorney. (The power of attorney need not be submitted unless requested.)
Filer’s signature (other than the executor) Date
Mail to: Internal Revenue Service Center, Attn: Estate & Gift, Stop 824G
7940 Kentucky Drive, Florence, KY 41042-2915
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 41984P Form 4768 (Rev. 2-2020)
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