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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
extends for 6 months from the original due date of the Part III. Extension of Time To Pay
applicable return, and not from the date the Form 4768 is
filed or the date the extension is granted. (Section 6161)
To apply for an extension for cause, check the An extension of time to pay doesn’t extend the
designated box in the Extension For Cause/Form 4768 ! time to file.
Not Filed In Time For Automatic Extension section and CAUTION
complete the form as instructed. You must attach a An extension of time to pay may not exceed 12 months.
written statement explaining in detail: An extension of time to pay for reasonable cause may be
1. Why you did not timely request an automatic granted, for 1 year at a time, for up to a maximum of 10
extension, years. An extension of time to pay a deficiency for
2. Why it was impossible or impractical to file the reasonable cause may be granted, for 1 year at a time, up
return by the due date, and to a maximum of 4 years. Different extension periods may
apply to extensions of time granted for a section 6163
3. The specific reasons why you have good and
election (reversionary or remainder interest) or a section
sufficient cause for failing to timely request an automatic
6166 election (closely held business).
extension.
To assist us in processing the form, read the bulleted
Note. We will contact you only if your request for items, check the appropriate box, enter the extension date
extension of time to file is denied. Therefore, unless you you are requesting as indicated, and complete Part IV.
have been notified that your request was denied, file the
applicable return on or before 6 months from the original Attach a statement to the form explaining why it is
due date of the applicable return. Keep a copy of the form impossible or impractical for the executor to pay the full
for your records. amount of the estate tax by the estate tax return due date.
Examples of reasonable cause provided in Regulations
Additional extension. An executor who is out of the
section 20.6161-1(a) include the following.
country may apply for an additional extension of time
• An estate includes sufficient liquid assets to pay the
beyond the automatic 6-month extension (or extension for
estate (and GST) tax when otherwise due. The liquid
cause).
assets, however, are located in several jurisdictions and
To apply for an additional extension, check the aren’t immediately subject to the control of the executor.
designated box and complete the form as instructed, Consequently, such assets can’t readily be collected by
including entering the extension date requested. You the executor, even with reasonable effort.
must attach a written statement explaining in detail why it • An estate is comprised, in substantial part, of assets
was impossible or impractical to file the return by the due consisting of rights to receive payments in the future (for
date. For Forms 706-A and 706-QDT, the qualified heir or example, annuities, copyright royalties, contingent fees, or
trustee/designated filer must also include the date and a accounts receivable). These assets provide insufficient
description of the taxable event. present cash with which to pay the estate (and GST) tax
An executor should apply for an automatic 6-month when otherwise due and the estate can’t borrow against
extension (or extension for cause) and then apply for any these assets except upon terms that would cause a loss
additional extension. You can’t combine an application for to the estate.
an automatic extension (or extension for cause) and an • An estate includes a claim to substantial assets which
additional extension on the same Form 4768. can’t be collected without litigation. Consequently, the
Applications for an additional extension following an size of the gross estate is unascertainable at the time the
automatic extension (or extension for cause) should be tax is otherwise due.
filed early enough to give the IRS time to consider the • An estate doesn’t have sufficient funds (without
application before the extension date requested. borrowing at a rate of interest higher than that generally
available) with which to pay the entire estate (and GST)
Note. We will contact you only if your request for tax when otherwise due, to provide a reasonable
extension of time to file is denied. Therefore, unless you allowance during the remaining period of administration of
have been notified that your request was denied, file the the estate for the decedent's surviving spouse and
applicable return on or before the extension date dependent children, and to satisfy claims against the
requested. Keep a copy of the form for your records. estate that are due and payable. In addition, the executor
has made a reasonable effort to convert assets in the
If a form on extension isn’t required to be filed after executor's possession (other than an interest in a closely
an extension of time to file has been granted. If you held business to which section 6166 applies) into cash.
have been granted an automatic extension, extension for
cause, or additional extension, and it is later determined See Notice to Applicant, later, for details on appeal
that you aren’t required to file the form extended (that is, rights.
Form 706, 706-A, 706-NA, or 706-QDT), write a letter to
the Internal Revenue Service Center listed under Where Part IV. Payment To Accompany
To File, earlier, stating that no return is required for the Extension Request
estate. Sending this letter should eliminate the need for
In general, an extension of time to pay will be granted only
any further correspondence with the IRS. Please include
for the amount of the cash shortage. You must show on
with your letter a copy of the Estate's Probate Inventory
Part IV, line 1, the amount of the estate and GST taxes
and Appraisement.
due (attach a copy of the return if it has already been filed;
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