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Official form guide
Form 4768: Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
IRS Form 4768 is an application to extend the time to file or pay U.S. estate and generation‑skipping transfer taxes. Executors, qualified heirs filing Form 706‑A, and trustees filing Form 706‑QDT use it, and it must be filed by Mar 11, 2020 to meet the original due‑date requirement.
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IRS Form 4768 - Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
IRS Form 4768 is an application to extend the time to file or pay U.S. estate and generation‑skipping transfer taxes. Executors, qualified heirs filing Form 706‑A, and trustees filing Form 706‑QDT use it, and it must be filed by Mar 11, 2020 to meet the original due‑date requirement.
Risk Radar
Scan points- 1Missing the original due‑date filing for Form 4768 eliminates the extension and triggers penalties.
- 2Failing to file Form 4768 by the original due date for the return
- 3Submitting Form 4768 together with Form 706 when requesting an extension to pay
- 4Omitting the check box for the appropriate form number in Part II
- 5Not signing the application or missing the authorized representative box
Plain English
Form 4768 lets an estate’s executor, a qualified heir, or a trustee ask the IRS for more time to submit the estate tax return or to pay the tax due. It can request an automatic six‑month extension, a discretionary extension for cause, or extra time to pay the tax.
Submission Date
- Filing date: 2020-03-12 22:10:17
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an executor, qualified heir filing Form 706‑A, or trustee filing Form 706‑QDT needs an automatic six‑month filing extension, a discretionary extension for cause, or an extension of time to pay estate or GST tax.
- Do not use it when requesting an automatic extension for Form 706‑GS(T) or Form 706‑GS(D).
- Check Form 7004 instead when requesting an automatic extension for Form 706‑GS(T) or Form 706‑GS(D).
Form selector
Use this form or another form?
Need automatic six‑month filing extension for Form 706‑A
Provides the statutory six‑month extension without penalty
✓ Confirm original due date and file by that date
Request extension for cause after missing automatic deadline
Allows discretionary extension if good cause is shown
✓ Prepare supporting cause documentation
Need extension of time to pay estate tax
Extension of payment may be granted up to 12 months (or up to 10 years with reasonable cause)
✓ Verify payment method and include payment if required
Deadline or filing window
The filing window opens when the estate tax return’s original due date arrives. To obtain an automatic six‑month extension, Form 4768 must be filed by that original due date. For a discretionary extension, the application must be submitted no later than 6 months after the original due date. An additional extension is available only to out‑of‑country executors who have already received the six‑month extension.
Checklist
What you need before filling it out
Part I – Automatic extension request
Estate's original filing due date · Form 706 instructions
Signature block
Signature of executor, qualified heir, or trustee · Form 4768
Power of attorney checkbox
Power of attorney documentation · Form 4768
Payment voucher (if paying)
Check or money order payable to United States Treasury · Form 4768 instructions
Extension for cause justification (Part II)
Written explanation of good cause · Form 4768 Part II
Before you submit
- 1Verify the form revision reads February 2020.
- 2Confirm the filing is by the original due date of the return.
- 3Ensure the appropriate part (I, II, or III) is completed for the requested extension.
- 4Attach any required payment with correct payee and SSN.
- 5Sign the application or check the power‑of‑attorney box if applicable.
- 6Include a copy of the estate’s probate inventory if notifying later that no return is required.
- 7Place the completed form in a separate envelope addressed to the IRS Center at 7940 Kentucky Drive, Florence, KY 41042‑2915.
- 8Use a Private Delivery Service (PDS) if you need proof of mailing date.
- 9Retain a copy of the entire submission for your records.
- 10Mail the envelope promptly to meet the “timely mailing as timely filing” rule.
How to file this form
- 1Determine the original due date and which type of extension (automatic, cause, or payment) is needed.
- 2Complete the appropriate part of Form 4768, providing all required information.
- 3Sign the form or check the authorized representative box and attach any payment.
- 4Prepare a separate mailing envelope with the IRS address (Florence, KY 41042‑2915).
- 5Send the package by certified mail or an IRS‑approved Private Delivery Service and keep the receipt as proof of filing.
Known limitations
- 1Form 4768 cannot be used to request an automatic extension for Form 706‑GS(T) or Form 706‑GS(D).
- 2An automatic extension and an additional extension cannot be combined on the same Form 4768.
- 3The automatic 6‑month extension applies only if the executor is not out of the country.
- 4Any additional extension must be filed early enough to give the IRS time to consider the request before the requested extension date.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The instructions show a revision date of February 2020 and direct users to IRS.gov/Form4768 for the latest updates. Changes include removal of page 2, addition of a line item for extensions for good cause, and the introduction of Form 4768‑A for IRS responses.
What changed or needs a fresh check
- Edition date — confirm the form shows revision February 2020
- Fee — Not stated in the official source
- Mailing address — confirm mailing to IRS Center Attn: Estate & Gift, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915
- Signature — confirm the application is signed by the filer or authorized representative
- Power‑of‑Attorney indication — check appropriate box if filing on behalf of the estate
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 4768 for your records.
- 2Mail Form 4768 in a separate envelope to the IRS Center address listed in the instructions.
- 3If using a private delivery service, obtain written proof of the mailing date.
- 4Expect no response from the IRS unless your extension request is denied.
- 5If denied, the IRS will contact you; then you must file the return by the original due date.
- 6File the applicable estate or GST tax return on or before the extension date granted.
Sources
- SRCInstructions p.1 — Form 4768 cannot be used for automatic extension of Form 706‑GS(T) or 706‑GS(D).
- SRCInstructions p.3 — Automatic and additional extensions cannot be combined on the same Form 4768.
- SRCInstructions p.2 — Automatic extension applies only if the executor is not out of the country.
- SRCInstructions p.3 — Additional extensions must be filed early enough for IRS consideration before the requested date.
- SRCInstructions p.2 — Keep a copy of the form for your records.
- SRCInstructions p.2 — Mail Form 4768 in a separate envelope to the IRS Center address listed.
- SRCInstructions p.2 — Private delivery services can provide written proof of mailing date.
- SRCInstructions p.2 — IRS will only contact you if the extension request is denied.
- SRCInstructions p.2 — If denied, the IRS will contact you; otherwise, assume the extension is granted.
- SRCInstructions p.1 — Form 4768 is used to apply for extensions of time to file Forms 706, 706‑A, 706‑NA, or 706‑QDT.
Common confusion points
Can I request an extension for Form 706‑GS(T) with Form 4768?
The instructions state Form 4768 does not cover those returns.
→ Verify the form number; use Form 7004 instead.
Do I need to explain why I want an automatic extension?
Automatic extensions require no explanation per the instructions.
→ Check the automatic‑extension box and leave the explanation field blank.
Can I combine an automatic extension and an additional extension on one Form 4768?
The guidance says they cannot be combined on the same form.
→ File a separate Form 4768 for any additional extension.
Do I have to mail Form 4768 with my tax return?
The form must be mailed in a separate envelope to a specific IRS Center.
→ Use the separate envelope and address provided in the instructions.
Will I receive confirmation that my extension was granted?
The IRS only contacts filers if the request is denied.
→ If you receive no notice, assume the extension was granted.
What if I am an executor living abroad?
The automatic extension rule excludes executors who are out of the country.
→ Consult the out‑of‑country guidance; do not rely on the standard automatic‑extension rule.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 7004 – Application for Automatic Extension of Time to File Certain Business Income Tax Returns, used instead of Form 4768 for Forms 706‑GS(T) or 706‑GS(D).
Questions about IRS Form 4768
What is IRS Form 4768 used for?
Form 4768 lets an estate’s executor, a qualified heir, or a trustee ask the IRS for more time to submit the estate tax return or to pay the tax due. It can request an automatic six‑month extension, a discretionary extension for cause, or extra time to pay the tax.
Who must file IRS Form 4768?
Executors of estates, qualified heirs filing Form 706‑A, and trustees or designated filers of Form 706‑QDT must file IRS Form 4768 when they need an extension.
What information does IRS Form 4768 require?
The form collects a request for an automatic six‑month filing extension, a discretionary extension for cause (Part II), and a request for additional time to pay estate or GST tax (Part III), and requires the applicant’s signature.
When is IRS Form 4768 due?
File IRS Form 4768 by the original due date for the applicable return to obtain an automatic six‑month extension. For a discretionary extension, file no later than 6 months after the original due date. The form must also be filed early enough to Mar 11, 2020.
How do I complete IRS Form 4768?
Prepare a separate Form 4768 for each return needing an extension and check the appropriate form number in Part II. Include any required explanations and, if applicable, a bond. Sign the application; if an attorney, CPA, enrolled agent, or power‑of‑attorney filer, check the corresponding box. Submit the form before the extension period expires and do not send it with Form 706 when requesting an extension to pay.
What happens if IRS Form 4768 is filed incorrectly?
Penalties may be imposed for failure to file the estate or GST tax return within the granted extension period or for failure to pay the tax balance within that period, and a bond may be required if an extension to pay is granted.
Can I request an extension for Form 706‑GS(T) with Form 4768?
The instructions state Form 4768 does not cover those returns. Verify the form number; use Form 7004 instead.
Do I need to explain why I want an automatic extension?
Automatic extensions require no explanation per the instructions. Check the automatic‑extension box and leave the explanation field blank.
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