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IRSOther IRS Forms (7000–9999)

Official form guide

Form 928: 928

IRS Form 928 is the Application for Extension of Time to File a Return for an estate or trust. Use it when the estate or trust cannot file the required income tax return by the regular due date.

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Form Overview

IRS Form 928 - 928

IRS Form 928 is the Application for Extension of Time to File a Return for an estate or trust. Use it when the estate or trust cannot file the required income tax return by the regular due date.

It captures the entity’s name, EIN, tax year, reason for extension, and the requested extension period.

Risk Radar

Scan points
  • 1A single missing signature can invalidate the entire extension request.
  • 2Missing the original filing deadline
  • 3Providing an incorrect EIN
  • 4Leaving the reason for extension blank
  • 5Signature missing or illegible

Plain English

If an estate or trust needs more time to finish its tax return, it files Form 928 to ask the IRS for an automatic 6‑month extension. The form tells the IRS who the{entity} is,

Submission Date

  • Filing date: 2017-12-12 17:00:10
  • 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

income taxperiodentityincomemonth

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What this form is for

  • Use when an estate or trust needs up to 6 months extra to file.
  • Do not use for individuals or corporations.
  • Check Form 990‑PF if the entity is a private foundation.

Form selector

Use this form or another form?

Estate filing final return late

Extension request not accepted after filing

✓ Verify filing status first

Form 1041

Corporation needs extension

Different deadline rules

✓ Use corporate form

Form 7004

Individual taxpayer needs extension

Not applicable to estates

✓ Choose correct form

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 trust return. If the request arrives after that date, the extension is not granted and penalties may apply. The IRS does not provide a separate grace period.

  • —Tax due amount | Add all tax liabilities | Total tax due | Must be paid with extension request

Checklist

What you need before filling it out

1

Entity name

Trust or estate legal name · Tax return header

⚠ Misspelled name✕ High
2

EIN

IRS‑issued employer identification number · Prior filings

⚠ Typo in EIN✕ Medium
3

Tax year

Calendar or fiscal year covered · Return cover page

⚠ Wrong year selected✕ High
4

Reason for extension

Written explanation · Narrative field

⚠ Blank or vague✕ Medium
5

Signature

Fiduciary’s handwritten signature · Signature block

⚠ Missing/illegible✕ High

Before you submit

  1. 1Verify the form edition matches the current tax year
  2. 2Confirm the EIN matches the estate/trust records
  3. 3Check the tax year aligns with the return being extended
  4. 4Enter a clear, concise reason for the extension
  5. 5Attach payment for any tax due, if applicable
  6. 6Sign the form in the fiduciary signature block
  7. 7Date the signature
  8. 8Print legibly on white 8.5" x 11" paper
  9. 9Make a photocopy for your records
  10. 10Mail to the correct IRS address using certified mail
  11. 11Track delivery confirmation

How to file this form

  1. 1Download the latest Form 928 PDF from IRS.gov
  2. 2Print on single‑sided white paper
  3. 3Complete the top section with entity name, EIN, and tax year
  4. 4Write a brief, specific reason for the extension
  5. 5Sign and date the form as the executor/trustee
  6. 6Enclose any required tax payment
  7. 7Mail to the address listed for estates/trusts in the instructions
  8. 8Retain a copy and mailing receipt

Known limitations

  1. 1Form 928 cannot extend the filing deadline for final returns already filed
  2. 2Electronic filing is not supported; paper only
  3. 3The IRS may reject the request if the reason is not credible
  4. 4Only one extension of up to 6 months is allowed per tax year

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 928 is still active for the 2024 tax year. The IRS publishes a revised edition each year; verify the edition date before use.

What changed or needs a fresh check

  • Edition date – verify the form is the current year’s version
  • Fee – no fee for the extension itself, but any tax due must be paid
  • Mailing address – use the address for estates/trusts in the instructions
  • Signature line – ensure the fiduciary signs in the correct block
  • Paper size – 8.5" x 11" standard US letter

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Form 928 page 1

Page 1

Form 928 page 2

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Quick Facts

The personal representative, executor, or trustee of the estate or trust files the form.
It captures the entity’s name, EIN, tax year, reason for extension, and the requested extension period.
File Form 928 by the original due date of the estate or trust return, typically April 15 for calendar‑year estates.
Mail the completed form to the IRS address listed in the instructions for the entity’s filing location; electronic filing is not available.
Incorrect or late extensions can trigger failure‑to‑file penalties and interest on any tax due.
Gather the estate’s EIN and tax year, fill out the top section, explain the need for extra time, sign as the fiduciary, and mail the form with any required payment. Keep a copy for records.

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After you file

  1. 1File the copy of Form 928 with the estate’s permanent records
  2. 2Monitor the IRS acknowledgment (if mailed certified) for receipt
  3. 3Calculate any interest on unpaid tax from the original due date
  4. 4Prepare the full Form 1041 by the new deadline
  5. 5Keep proof of payment for any tax due with the extension
  6. 6Update the estate’s accounting ledger with the extension date
  7. 7Check for any IRS notices and respond promptly

Common confusion points

Extension vs. filing final return

Users think filing the extension also files the return

→ Verify you still need to file Form 1041 later

Who can sign

Some think any attorney can sign

→ Only the fiduciary or authorized representative may sign

Payment requirement

Belief that no payment is needed for an extension

→ Any tax due must be paid with the request

Electronic filing availability

Expecting e‑file option

→ Form 928 is paper‑only

Length of extension

Assuming unlimited time

→ Maximum of 6 months only

Workflow map

Related forms and next steps

6 signals

Before

Gather estate documents and EIN

Current

928

After

Submit final Form 1041 by the extended deadline

Often used with

Form 1041 (U.S. Income Tax Return for Estates and Trusts)

⚠ If something goes wrong

  • File Form 1127 for request for penalty ab{
  • File Form 1127 for request for penalty abatement after late filing
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Copyright & Licensing - US Government Forms

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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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