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IRSOther IRS Forms (4000–6999)

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 used to apply for an extension of time to file a return and/or pay U.S. Estate (and Generation-Skipping Transfer) Taxes, effective February 2020. It allows applicants to request extensions up to 6 months.

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Form Overview

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 used to apply for an extension of time to file a return and/or pay U.S. Estate (and Generation-Skipping Transfer) Taxes, effective February 2020. It allows applicants to request extensions up to 6 months.

The form collects information detailing which return requires an extension, as well as specifying whether the request is for automatic or discretionary (for cause) extensions. Part III specifically addresses requests for an extension of time to pay estate or generation-skipping transfer tax under section 6161.

Risk Radar

Scan points
  • 1Failing to file a separate Form 4768 for each return requesting an extension can lead to rejection.
  • 2Filing without checking the appropriate form number in Part II of Form 4768.
  • 3Not filing a separate Form 4768 for each individual return needing an extension.
  • 4Failing to include an explanation when requesting an extension for cause (Part II).
  • 5Submitting the application late—after the original due date for automatic extensions.

Plain English

This form lets you ask the IRS for more time to submit your estate tax paperwork or to send in the actual tax money. It covers various types of estates and trusts that need a grace period to comply with filing deadlines set by the Internal Revenue Service. Filing Form 4768 ensures the government grants an extension so penalties do not apply immediately.

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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Glossary Terms

immediatelyfor causeextensiontransferestate

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What this form is for

  • Use this form when applying for an automatic 6-month extension to file Form 706, 706-A, 706-NA, or 706-QDT.
  • Do not use Form 4768 to request an automatic extension of time to file Form 706-GS(T) or Form 706-GS(D).
  • Check Form 7004 instead when requesting an automatic extension for certain business income tax, information, and other returns.

Form selector

Use this form or another form?

Requesting extension to file Form 706 (discretionary cause)

Allows application even if the initial automatic filing deadline passed.

✓ Check the box indicating 'Extension for cause' in Part II.

Part II of Form 4768

Filing as a qualified heir using Form 706-A

A qualified heir may use Form 4768 to request extension/payment of additional tax.

✓ Ensure the form is signed by the filer.

Form 706-A

Requesting extension to pay GST Tax (Section 6161)

This extends payment time but does not extend the filing deadline itself.

✓ Verify this section when requesting a payment extension.

Part III of Form 4768

Deadline or filing window

If applying for an automatic 6-month extension, the form must be filed by the original due date. If seeking an extension for cause (Part II), it should be submitted no later than 6 months after the original due date. An additional extension is available only if the executor is out of the country.

Checklist

What you need before filling it out

1

Automatic Extension (Part II)

Original due date for applicable return · Instructions p.1

⚠ Filing after the deadline but showing good cause is possible.✕ Medium
2

Extension to Pay Limit (Section 6161)

Not stated in the official source · Instructions p.3

⚠ An extension of time to pay may not exceed 12 months.✕ Low
3

Payment Designation

Decedent's or qualified heir's SSN and return type (e.g., 'Form 706') · Payment check/money order

⚠ Failure to specify the tax type on payment.✕ Medium
4

IRS Response Form

Form 4768-A · Instructions p.1 / Instructions p.4

⚠ Not receiving Form 4768-A when requesting extension to pay.✕ Low
5

Post-Extension Letter Requirement

Estate's Probate Inventory and Appraisement copy · Instructions p.3

⚠ Forgetting to include the required inventory/appraisal with the notification letter.✕ High
6

PDS Delivery Address

Internal Revenue Service Center Attn: Estate & Gift, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915 · Instructions p.2

⚠ Not using a designated PDS to meet the timely mailing rule.✕ Medium

Before you submit

  1. 1Confirm the form is signed by the person filing the application.
  2. 2If filed by an agent, check the appropriate box on Form 4768.
  3. 3Verify that if requesting extension to pay, a copy of the approved Form 4768-A is attached when submitting payment.
  4. 4Ensure the payment method (check/money order) is made payable to 'United States Treasury'.
  5. 5If filing for an automatic extension, ensure you file by the original due date.
  6. 6If requesting extension for cause, confirm good and sufficient cause is shown in Part II.
  7. 7If granting a payment extension, verify that the requested period does not exceed 12 months.

How to file this form

  1. 1Complete Form 4768 by selecting the appropriate purpose (e.g., automatic filing extension or payment extension).
  2. 2Sign the form, and if applicable, check the box indicating who is filing it (the filer or an agent).
  3. 3Mail the completed Form 4768 in a separate envelope to the Internal Revenue Service Center at Attn: Estate & Gift, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.
  4. 4If paying tax simultaneously, submit payment made payable to 'United States Treasury,' ensuring you include the decedent's SSN and return type on the payment.
  5. 5Keep a copy of the submitted Form 4768 for your records.

Known limitations

  1. 1Form 4768 should not be used to request an automatic extension of time to file Form 706-GS(T), Generation-Skipping Transfer Tax Return For Terminations, or Form 706-GS(D), Generation-Skipping Transfer Tax Return For Distributions; Form 7004 is the correct form for those.
  2. 2An executor who is out of the country may require different filing procedures for an automatic extension of time to file (see instructions on Page 2).
  3. 3An applicant cannot combine an application for an automatic extension or an extension for cause with an application for an additional extension on the same Form 4768.

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

The current revision date is February 2020, and applicants should check IRS.gov/Form4768 for the latest information regarding Form 4768.

What changed or needs a fresh check

  • Edition date — confirm the revision date reads February 2020.
  • Latest information — check IRS.gov/Form4768 for recent updates.
  • Mailing address — verify the destination is Internal Revenue Service Center Attn: Estate & Gift, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.
  • Signature — confirm the form must be signed by the person filing the application. If filed by an agent, check the appropriate box.

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Quick Facts

An executor, qualified heir (filing Form 706-A), or trustee/designated filer (filing Form 706-QDT) must file IRS Form 4768. The form must be signed by the person filing the application.
The form collects information detailing which return requires an extension, as well as specifying whether the request is for automatic or discretionary (for cause) extensions. Part III specifically addresses requests for an extension of time to pay estate or generation-skipping transfer tax under section 6161.
For an automatic extension to file Form 706, 706-A, 706-NA, or 706-QDT, the form must be filed by the original due date. For extensions for cause (Part II), it should be filed no later than 6 months after the original due date.
The instructions do not specify a single service center address but require filing a separate Form 4768 for each return requesting an extension. The applicable return must be filed before the extension of time to file expires.
Penalties may be imposed if the estate (and GST) tax return is not filed within the granted extension period, or if the balance of the estate (and GST) tax is not paid by the end of that period.
First, check the appropriate form number in Part II to identify which return needs the extension. Next, complete the sections detailing the type of extension requested and provide explanations where necessary. Finally, the person filing the application must sign Form 4768 before sending it.

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Blank Form 4768↗Instructions↗

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After you file

  1. 1The IRS will provide a response to the filer on Form 4768-A, Reply to Request for Extension of Time to Pay U.S. Estate Taxes (Section 6161).
  2. 2Filers must keep a copy of the completed Form 4768 for their records.
  3. 3Unless notified otherwise, the applicable return is due on or before 6 months from its original due date if an automatic extension was requested and filed by the original deadline.
  4. 4If an extension request is denied, the IRS will contact the filer to notify them.

Sources

  • SRCInstructions p.1 — Form 4768 is used to apply for an automatic 6-month extension of time to file Forms 706, 706-A, 706-NA, or 706-QDT.
  • SRCInstructions p.1 — A new line item and check box was added under Part II of Form 4768 for estates requesting an extension for good and sufficient cause (discretionary).
  • SRCInstructions p.1 — Form 4768 is used to apply for a discretionary (additional) extension of time to file Form 706 in Part II.
  • SRCInstructions p.1 — Form 4768 is used to apply for an extension of time to pay estate or generation-skipping transfer (GST) tax under section 6161 in Part III.
  • SRCInstructions p.2 — The automatic extension of time to file is 6 months from the original due date unless the executor is out of the country.
  • SRCInstructions p.3 — An executor must apply for an automatic 6-month extension (or extension for cause) first, and then apply for any additional extension.
  • SRCInstructions p.2 — The form must be mailed in a separate envelope to the Internal Revenue Service Center listed under Where To File.
  • SRCInstructions p.2 — For Forms 706, 706-A, 706-NA, and 706-QDT, the specific filing address is: Attn: Estate & Gift, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.
  • SRCInstructions p.3 — If an extension of time to file has been granted, a form on extension is not always required after the initial filing.

Common confusion points

Do I need to explain why I'm asking for an automatic 6-month extension?

The form says 'automatic' and 'discretionary (for cause)'; when should I use which one?

If I file the automatic extension request, do I still have to wait for a letter from the IRS before the deadline is extended?

Can I ask for an extra extension later if my first application was just for the 6 months?

Where exactly must I mail this form so it gets processed correctly?

If I use PDS, what do they tell me to get proof that I filed on time?

Workflow map

Related forms and next steps

4 signals

Before

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return — This is the primary return for which you are requesting an extension.

Current

4768

After

Form 706-A, United States Additional Estate Tax Return — You may use Form 4768 to extend the time to file this return as well.

Often used with

Form 4768-A, Reply to Request for Extension of Time to Pay U.S. Estate Taxes (Section 6161) — The IRS uses this form to reply to your request.

⚠ If something goes wrong

  • Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns — Use this form instead if you are extending a business income tax related filing.

Questions about IRS Form 4768

What is IRS Form 4768 used for?

This form lets you ask the IRS for more time to submit your estate tax paperwork or to send in the actual tax money. It covers various types of estates and trusts that need a grace period to comply with filing deadlines set by the Internal Revenue Service. Filing Form 4768 ensures the government grants an extension so penalties do not apply immediately.

Who must file IRS Form 4768?

An executor, qualified heir (filing Form 706-A), or trustee/designated filer (filing Form 706-QDT) must file IRS Form 4768. The form must be signed by the person filing the application.

What information does IRS Form 4768 require?

The form collects information detailing which return requires an extension, as well as specifying whether the request is for automatic or discretionary (for cause) extensions. Part III specifically addresses requests for an extension of time to pay estate or generation-skipping transfer tax under section 6161.

When is IRS Form 4768 due?

For an automatic extension to file Form 706, 706-A, 706-NA, or 706-QDT, the form must be filed by the original due date. For extensions for cause (Part II), it should be filed no later than 6 months after the original due date.

Where do I file IRS Form 4768?

The instructions do not specify a single service center address but require filing a separate Form 4768 for each return requesting an extension. The applicable return must be filed before the extension of time to file expires.

How do I complete IRS Form 4768?

First, check the appropriate form number in Part II to identify which return needs the extension. Next, complete the sections detailing the type of extension requested and provide explanations where necessary. Finally, the person filing the application must sign Form 4768 before sending it.

What happens if IRS Form 4768 is filed incorrectly?

Penalties may be imposed if the estate (and GST) tax return is not filed within the granted extension period, or if the balance of the estate (and GST) tax is not paid by the end of that period.

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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.
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