C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER B—ESTATE AND GIFT TAXES › PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

26 C.F.R. § 20.6081-1

Extension of time for filing the return

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(a) Procedures for requesting an extension of time for filing the return. A request for an extension of time to file the return required by section 6018 must be made by filing Form 4768, “Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes.” Form 4768 must be filed with the Internal Revenue Service office designated in the application's instructions (except as provided in § 301.6091-1(b) of this chapter for hand-carried documents). Form 4768 must include an estimate of the amounts of estate and generation-skipping transfer tax liabilities with respect to the estate.

(b) Automatic extension. An estate will be allowed an automatic 6-month extension of time beyond the date prescribed in section 6075(a) to file Form 706, “United States Estate (and Generation-Skipping Transfer) Tax Return,” if Form 4768 is filed on or before the due date for filing Form 706 and in accordance with the procedures under paragraph (a) of this section.

(c) Extension for good cause shown. In its discretion, the Internal Revenue Service may, upon the showing of good and sufficient cause, grant an extension of time to file the return required by section 6018 in certain situations. Such an extension may be granted to an estate that did not request an automatic extension of time to file Form 706 prior to the due date under paragraph (b) of this section, to an estate or person that is required to file forms other than Form 706, or to an executor who is abroad and is requesting an additional extension of time to file Form 706 beyond the 6-month automatic extension. Unless the executor is abroad, the extension of time may not be for more than 6 months beyond the filing date prescribed in section 6075(a). To obtain such an extension, Form 4768 must be filed in accordance with the procedures under paragraph (a) of this section and must contain a detailed explanation of why it is impossible or impractical to file a reasonably complete return by the due date. Form 4768 should be filed sufficiently early to permit the Internal Revenue Service time to consider the matter and reply before what otherwise would be the due date of the return. Failure to file Form 4768 before that due date may indicate negligence and constitute sufficient cause for denial of the extension. If an estate did not request an automatic extension of time to file Form 706 under paragraph (b) of this section, Form 4768 must also contain an explanation showing good cause for not requesting the automatic extension.

(d) Filing the return. A return as complete as possible must be filed before the expiration of the extension period. The return thus filed will be the return required by section 6018(a), and any tax shown on the return will be the amount determined by the executor as the tax referred to in section 6161(a)(2), or the amount shown as the tax by the taxpayer upon the taxpayer's return referred to in section 6211(a)(1)(A). The return cannot be amended after the expiration of the extension period although supplemental information may subsequently be filed that may result in a finally determined tax different from the amount shown as the tax on the return.

(e) Payment of the tax. An extension of time for filing a return does not operate to extend the time for payment of the tax. See § 20.6151-1 for the time for payment of the tax, and §§ 20.6161-1 and 20.6163-1 for extensions of time for payment of the tax. If an extension of time to file a return is obtained, but no extension of time for payment of the tax is granted, interest will be due on the tax not paid by the due date and the estate will be subject to all applicable late payment penalties.

(f) Effective date. This section applies to estates of decedents dying after August 16, 1954, except for paragraph (b) of this section which applies to estate tax returns due after July 25, 2001.

[T.D. 8957, 66 FR 38546, July 25, 2001]
Notes of Decisions
Cited in 12 cases (1 in the last 5 years), 1974–2021 · leading case: Est. of Wilbanks v. Comm'r, 94 T.C. 306 (Tax Ct. 1990).
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Est. of Wilbanks v. Comm'r, 94 T.C. 306 (Tax Ct. 1990). · cites it 12× “, plainly provides that such application "should be made before the expiration of the time within which the return otherwise must be filed.”
Baccei v. United States, 632 F.3d 1140 (9th Cir. 2011). “§ 6081 (a); 26 C.F.R. § 20.6081-1 (b). In contrast, an extension of time to pay is discretionary and may be granted only for a “reasonable period of time” not to exceed twelve months.”
Est. of Liftin v. United States, 754 F.3d 975 (Fed. Cir. 2014). · cites it 2× “” 26 C.F.R. § 20.6081-1 (b). On November 26, 2003, the executor timely sought a six- month extension both to file and to pay, and the IRS granted the extension on January 16, 2004.”
Est. of Ryan v. Comm'r, 62 T.C. 4 (Tax Ct. 1974). · cites it 2× “The return cannot be amended after the expiration of the extension period although supplemental information may subsequently be filed that may result in a finally determined tax different from the amount shown as the tax by the executor on the return .”
Est. of Liftin v. United States, 111 Fed. Cl. 13 (Fed. Cl. 2013). “(CCH) 2162, at *4 (1997) (citing 26 C.F.R. § 20.6081-1 ). The Executor employed his former law partner', John D.”
Est. of Hake v. United States, 234 F. Supp. 3d 626 (M.D. Penn. 2017). “) France and Galloway’s advice was wrong, as Treasury Regulation 26 C.F.R. 20.6081-1 generally limits any extension to file the Form 706 return to six months for executors in the United States.”
Est. of Di Fiore v. Comm'r, 54 T.C.M. 1168 (Tax Ct. 1987). · cites it 10× “* * * However, where it appears impossible or impracticable for the executor to file a reasonably complete return within 9 months from the date of the decedent's death, an extension of the time for filing the return may be obtained upon a showing of good and sufficient cause.”
Est. of Woodbury v. Comm'r, 107 T.C.M. 1350 (Tax Ct. 2014). · cites it 4× “5 *68 Along with Form 4768, the estate included a letter to respondent dated June 18, 2007, listing the decedent's name and taxpayer identification number.”
Est. of Archer v. Comm'r, 47 T.C.M. 1027 (Tax Ct. 1984). · cites it 4× “7 *624 To paraphrase our comments in Estate of Ryan, it is clear that the Bank should have filed the tax return on time, with whatever explanation was appropriate, and then continued to seek the necessary information.”
Andrews v. United States (Fed. Cl. 2021). · cites it 3× “26 C.F.R. § 20.6081-1 (b). Payment of the estate tax also is required within nine months of the decedent’s death, absent an extension.”
Oxford Orphanage, Inc. v. United States, 587 F. Supp. 1231 (M.D.N.C. 1984). “26 C.F.R. § 20.6081-1 (a). The obligation to pay estate tax arises at the date of decedent’s death and that tax must be paid within nine (or fifteen) months.”
Peter Knappe v. United States (9th Cir. 2013). “26 C.F.R. § 20.6081-1 (b). While the IRS “may grant a reasonable extension of time for filing any return,” “no such extension shall be for more than 6 months” except in the case of taxpayers who are abroad.”
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