U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 61— INFORMATION AND RETURNS › Subchapter Subchapter A— Returns and Records › Part PART V— TIME FOR FILING RETURNS AND OTHER DOCUMENTS

26 U.S.C. § 6075

Time for filing estate and gift tax returns

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(a) Estate tax returns

Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death.

(b) Gift tax returns(1) General rule

Returns made under section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year.

(2) Extension where taxpayer granted extension for filing income tax return

Any extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an extension of time granted the taxpayer for filing the return under section 6019 for such calendar year.

(3) Coordination with due date for estate tax return

Notwithstanding paragraphs (1) and (2), the time for filing the return made under section 6019 for the calendar year which includes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section 6018 (relating to estate tax returns) with respect to such donor.

(Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91–614, title I, §§ 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub. L. 94–455, title XX, § 2008(b), Oct. 4, 1976, 90 Stat. 1892; Pub. L. 96–167, § 8(a)–(c), Dec. 29, 1979, 93 Stat. 1277, 1278; Pub. L. 97–34, title IV, § 442(d)(3), Aug. 13, 1981, 95 Stat. 322; Pub. L. 107–16, title V, § 542(b)(3), June 7, 2001, 115 Stat. 83; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.)Editorial NotesAmendments

2010—Subsecs. (a), (b)(3). Pub. L. 111–312 amended subsecs. (a) and (b)(3) to read as if amendment by Pub. L. 107–16, § 542(b)(3), had never been enacted. See 2001 Amendment notes below.

2001—Subsec. (a). Pub. L. 107–16, § 542(b)(3)(A), amended subsec. (a) generally. Prior to amendment, text read as follows: “Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death.”

Subsec. (b)(3). Pub. L. 107–16, § 542(b)(3)(B), substituted “section 6018 return” for “estate tax return” in heading and “(relating to returns relating to large transfers at death)” for “(relating to estate tax returns)” in text.

1981—Subsec. (b). Pub. L. 97–34 substituted in par. (1) the rule for filing gift tax returns on or before the 15th day of April following the close of the calendar year for prior provision for such filing on or before, in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or, in the case of a return for the fourth calendar quarter of any calendar year, the 15th day of the fourth month following the close of the calendar quarter, redesignated former par. (3) as (2), and, as so redesignated, substituted “under section 6019 for such calendar year” for “under section 6019 for the fourth calendar quarter of such taxable year”, struck out former par. (2) setting forth special rule where gifts in a calendar quarter totalled $25,000 or less, added par. (3), and struck out par. (4) respecting application of the special rule to nonresidents not citizens of the United States.

1979—Subsec. (b)(1). Pub. L. 96–167, § 8(a), substituted “(A) in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or” for “the 15th day of the second month following the close of the calendar quarter”, and added subpar. (B).

Subsec. (b)(2). Pub. L. 96–167, § 8(c), substituted “the date prescribed by paragraph (1) for filing the return for” for “the 15th day of the second month after” in provisions preceding subpar. (A), and struck out “the close of” before “the first subsequent” in subpar. (a) and before “the fourth calendar quarter” in subpar. (B).

Subsec. (b)(3), (4). Pub. L. 96–167, § 8(b), added par. (3) and redesignated former par. (3) as (4).

1976—Subsec. (b). Pub. L. 94–455 designated existing provisions as par. (1) and added pars. (2) and (3).

1970—Subsec. (a). Pub. L. 91–614, § 101(b), substituted “9 months” for “15 months”.

Subsec. (b). Pub. L. 91–614, § 102(d)(4), substituted “the 15th day of the second month following the close of the calendar quarter” for “the 15th day of April following the close of the calendar year”.

Statutory Notes and Related SubsidiariesEffective Date of 2010 Amendment

Amendment by Pub. L. 111–312 applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.

Effective Date of 2001 Amendment

Amendment by Pub. L. 107–16 applicable to estates of decedents dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107–16, set out as a note under section 121 of this title.

Effective Date of 1981 Amendment

Amendment by Pub. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97–34, set out as a note under section 2501 of this title.

Effective Date of 1979 Amendment

Pub. L. 96–167, § 8(d), Dec. 29, 1979, 93 Stat. 1278, provided that: “The amendments made by this section [amending this section] shall apply to returns for gifts made in calendar years ending after the date of the enactment of this Act [Dec. 29, 1979].”

Effective Date of 1976 Amendment

Pub. L. 94–455, title XX, § 2008(d)(2), Oct. 4, 1976, 90 Stat. 1893, provided that: “The amendment made by subsection (b) [amending this section] shall apply to gifts made after December 31, 1976.”

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title.

Amendment by Pub. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91–614, set out as a note under section 2501 of this title.

Extension of Time For Performing Certain Acts

Pub. L. 111–312, title III, § 301(d)(1), Dec. 17, 2010, 124 Stat. 3300, provided that: “In the case of the estate of a decedent dying after December 31, 2009, and before the date of the enactment of this Act [Dec. 17, 2010], the due date for—“(A) filing any return under section 6018 of the Internal Revenue Code of 1986 (including any election required to be made on such a return) as such section is in effect after the date of the enactment of this Act without regard to any election under subsection (c),“(B) making any payment of tax under chapter 11 of such Code, and“(C) making any disclaimer described in section 2518(b) of such Code of an interest in property passing by reason of the death of such decedent,

“shall not be earlier than the date which is 9 months after the date of the enactment of this Act.”

Notes of Decisions
Cited in 48 cases (3 in the last 5 years), 1964–2022 · leading case: United States v. Boyle, 469 U.S. 241 (1985).
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United States v. Boyle, 469 U.S. 241 (1985). · cites it 2× “Under 26 U. S. C. § 6075 (a), the return was due within nine months of the decedent's death, i.”
Heers v. Parsons (In Re Heers), 529 B.R. 734 (9th Cir. BAP 2015). · cites it 2× “In any event, one 13 does not need to be an accountant or even an attorney to 14 calculate the deadline to file an estate tax return mandated by 15 26 U.S.C. § 6075 (a), which requires that estate tax returns 16 “shall be filed within 9 months after the date of the decedent’s 17…”
Frank Sawyer Trust of May 1992 v. Comm'r of Internal Reven, 712 F.3d 597 (1st Cir. 2013). “See 26 U.S.C. § 6075 (a) (2000) (estate tax returns due nine months after death).”
In Re Est. of Harrison, 745 A.2d 676 (Pa. Super. Ct. 2000). “In explanation, the executor posited that he omitted to file the returns on the advice of counsel, notwithstanding specific provisions of the law requiring that he file the returns in a timely manner, see 26 U.S.C. § 6075 (a); 72 P.S. § 9145(c). Id.”
Est. of Liftin v. United States, 754 F.3d 975 (Fed. Cir. 2014). · cites it 2× “Under 26 U.S.C. § 6075 (a), the general rule is that such returns “shall be filed within nine months after the date of the decedent’s death”—here, by December 2, 2003.”
Gordon v. Posner, 790 A.2d 675 (Md. Ct. Spec. App. 2002). “§§ 2041 (a)(2)(gross estate includes the value of assets over which the decedent exercised or released a general power of appointment); 26 U.S.C. § 6075 (estate tax returns must be filed within 9 months of death); 26 U.”
Robert W. Boyle, of the Est. of Myra W. Boyle, Deceased, Plaintiff v. United States, 710 F.2d 1251 (7th Cir. 1983). · cites it 2× “Under the applicable provision, 26 U.S.C. § 6075 (a), the return was due on June 14, 1979, i.”
Est. of Paul Mitchell, Deceased, Patrick T. Fujieki v. Comm'r of Internal Revenue, 250 F.3d 696 (9th Cir. 2001). “1 Pursuant to 26 U.S.C. § 6075 (a), the Estate filed for, and received, a six month extension of time to file its estate tax return, delaying the filing deadline from January 21, 1990, to July 21, 1990.”
In Re Est. of Geniviva, 675 A.2d 306 (Pa. Super. Ct. 1996). “§ 9145(c); 26 U.S.C. § 6075 (a). Thus, we find that the Orphans’ Court could have reasonably concluded that the executor knew that the estate would have to file tax returns.”
John J. Smith, Pers. Rep. of the Est. of Ann S. Olson v. United States, 702 F.2d 741 (8th Cir. 1983). · cites it 2× “26 U.S.C. § 6075 (a). Unfortunately, Smith’s attorney was under the mistaken impression that the return was not due until one year after Olson’s death.”
Est of Willie Mae v. United States, 198 F.3d 169 (5th Cir. 1999). “See 26 U.S.C. § 6075 (a). While the estate owed $2,328,456 in federal estate taxes and $428,917 in Texas state estate taxes, it had only $1,000,961 in liquid assets to pay these debts because the majority of the estate was tied up in the two trusts.”
Dickow v. United States, 654 F.3d 144 (1st Cir. 2011). “On October 10, 2003, plaintiff Dickow, as executor of the estate, mailed to the IRS a completed IRS Form 4768 (Application for Extension of Time to File a Return and/or Pay U.S. Estate Taxes).”
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