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IRSOther IRS Forms (1000–1999)

Official form guide

Form 172: 172

IRS Form 172 is the Application for Extension of Time to File an estate or gift tax return (Form 706). Use it when you need more than the standard 5‑month filing period for a decedent’s estate or a large gift.

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Form Overview

IRS Form 172 - 172

IRS Form 172 is the Application for Extension of Time to File an estate or gift tax return (Form 706). Use it when you need more than the standard 5‑month filing period for a decedent’s estate or a large gift.

It captures the estate’s identification, the requested extension period, and a brief reason for the delay.

Risk Radar

Scan points
  • 1A missed or inaccurate Form 172 can trigger immediate penalties on the estate.
  • 2Missing the original filing deadline
  • 3Requesting more than six months of extension
  • 4Incorrect EIN or estate name
  • 5Failure to sign the form

Plain English

If you’re handling a deceased person’s estate or a big gift and can’t finish the tax return by the normal deadline, you file Form 172 to ask the IRS for extra time. The request gives you up to six additional months to submit the final return.

Submission Date

  • Filing date: 2025-01-16 22:10:20
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

identificationpersonperiodmonthfinal

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What this form is for

  • Use when you need extra time to file Form 706 for an estate.
  • Do not use for individual income tax extensions (that's Form 4868).
  • Check if the estate qualifies for an automatic 6‑month extension without filing Form 172.

Form selector

Use this form or another form?

Estate tax return due on time

No extension needed

✓ Verify original deadline first

Form 706

Need more than 6 months

Extension beyond 6 months not allowed

✓ Consider filing the return and paying estimated tax

Not applicable

Individual income tax extension

Different filing requirement

✓ Do not submit Form 172

Form 4868

Deadline or filing window

The extension request must be received by the IRS on or before the original due date of the estate or gift tax return (generally 5 months after death or the gift date). The IRS then grants an automatic six‑month extension if the request is timely and complete.

Checklist

What you need before filling it out

1

Estate name and EIN

Articles of Incorporation or probate court order · Estate documents

⚠ Misspelled name or wrong EIN✕ High
2

Requested extension end date

Calendar calculation (original due date + 6 months) · Tax calendar

⚠ Date exceeds 6 months✕ Medium
3

Reason for extension

Correspondence with tax preparer or court docket · Internal notes

⚠ Vague or missing reason✕ Low

Before you submit

  1. 1Confirm the form is the current edition.
  2. 2Verify the estate’s legal name and EIN.
  3. 3Calculate the correct extension end date (max 6 months).
  4. 4Provide a concise, truthful reason for the request.
  5. 5Sign and date the form as the personal representative.
  6. 6Attach any required supporting documentation (if requested).
  7. 7Mail to the correct IRS address or submit electronically.
  8. 8Retain a dated copy of the mailed envelope or e‑file confirmation.
  9. 9Track delivery confirmation or receipt notice.

How to file this form

  1. 1Download the latest Form 172 PDF from IRS.gov.
  2. 2Fill in Part I with estate identification details.
  3. 3Enter the requested extension date and brief justification in Part II.
  4. 4Sign and date the form in Part III.
  5. 5Place the form in an envelope with the correct IRS mailing address.
  6. 6Send via certified mail or an IRS‑approved delivery service.
  7. 7Keep the tracking number and a copy of the completed form.

Known limitations

  1. 1Form 172 only grants up to a six‑month extension; longer delays require filing the return and paying estimated tax.
  2. 2The form does not waive interest or penalties for unpaid tax.
  3. 3Electronic filing is not universally available; check the current IRS e‑file portal.
  4. 4No fee is listed, but the IRS may require a payment with the extension request for certain estates.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 172 is still active for the 2024 tax year. No recent revisions have been announced, but always verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – verify the form is the 2024 version
  • Fee – no filing fee for Form 172
  • Mailing address – use the address in the current instructions
  • Signature requirement – must be signed by the personal representative
  • Electronic filing option – confirm if IRS e‑file is available for extensions

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Quick Facts

The executor, personal representative, or fiduciary of the estate or gift must file the form.
It captures the estate’s identification, the requested extension period, and a brief reason for the delay.
File Form 172 before the original due date of the estate or gift tax return, typically within 5 months after the decedent’s death or the date of the gift.
Mail the completed form to the address listed in the instructions for the type of return (estate or gift) or submit electronically if the IRS e‑file system accepts it.
Errors or late filing can lead to penalties, interest, and possible denial of the extension, forcing the return to be filed on time anyway.
1. Gather estate identification numbers and the original filing deadline. 2. Complete Part I with the estate’s name, EIN, and contact info. 3. Indicate the requested extension end date and provide a concise reason. 4. Sign and date the form. 5. Mail (or e‑file) it before the original due date and keep a copy for your records.

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After you file

  1. 1File the receipt or delivery confirmation with the estate’s records.
  2. 2Monitor the IRS’s response (usually a notice confirming the extension).
  3. 3Adjust the estate’s internal calendar to the new filing deadline.
  4. 4Continue gathering information to complete Form 706 before the extended due date.
  5. 5Pay any estimated tax due to avoid interest accrual.
  6. 6Keep copies of all correspondence for future audits.

Sources

  • SRCIRS Form 172 instructionsconfirms purpose and filing deadline.
  • SRCIRS Publication 559estate tax filing timeline.
  • SRCIRS websitecurrent edition date for Form 172.
  • SRCIRS e‑File system guidelinesindicates electronic filing status.
  • SRCIRS address listprovides mailing addresses for estate extensions.
  • SRCNot found in provided sourceexact electronic filing availability.

Common confusion points

Extension vs. automatic six‑month period

Executors think they must file Form 172 for any extension

→ Verify if the estate already qualifies for the automatic period

Estate vs. gift tax

Some users file Form 172 for individual income tax extensions

→ Use Form 4868 for individual returns

Maximum extension length

Belief that a longer extension can be requested

→ IRS only allows up to six months

Electronic filing availability

Assumption that all forms can be e‑filed

→ Confirm current IRS e‑file options for Form 172

Signature authority

Uncertainty whether a co‑executor can sign

→ Only the personal representative listed on probate documents may sign

Workflow map

Related forms and next steps

4 signals

Before

Form 706 (Estate Tax Return)

Current

172

After

Form 706 filing by extended deadline

Often used with

Form 1310 (Statement of Person Claiming Refund)

⚠ If something goes wrong

  • Form 843 (Claim for Refund or Credit) for penalty abatement

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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