Fillable Form 4768 (2020)

What is Form 4768?

Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, is used by U.S. taxpayers to apply for an automatic 6-month extension of time to file the following:

• Form 706, United States Estate (and GenerationSkipping Transfer) Tax Return
• Form 706-A, United States Additional Estate Tax Return
• Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States
• Form 706-QDT, United States Estate Tax Return for Qualified Domestic Trusts

The IRS 4768 Form is also used to apply for a discretionary extension of time to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, an additional discretionary extension of time to file Form 706, and an extension of time to pay estate or generation-skipping transfer (GST) tax under section 6161, Extension of Time For Paying Tax.

How to fill out Form 4768?

U.S. taxpayers can download and print a PDF copy of Tax Form 4768 from the Internal Revenue Service (IRS) website that they can manually complete. They can also fill out Form 4768 electronically on PDFRun.

To fill out IRS Form 4768, you must provide the following information:

Part I. Identification

Decedent's first name and middle initial

Enter the legal first name and middle initial of the decedent.

Decedent’s last name

Enter the legal last name of the decedent.

Date of death

Enter the date of the decedent’s death.

Name of executor

Enter the full legal name of the executor.

Name of application filer

Enter your full legal name.

Decedent’s social security number (SSN)

Enter the social security number (SSN) of the decedent.

Address of executor

Enter the home or residential address of the executor.

Number

Enter the number of the executor.

Street

Enter the street of the executor.

Room or Suite Number

Enter the room number or suite number of the executor.

City

Enter the city of the executor.

State

Enter the state of the executor.

ZIP Code

Enter the ZIP code of the executor.

Domicile of decedent

Enter the domicile of the decedent.

Country

Enter the country where the decedent has lived.

State

Enter the state where the decedent has lived.

ZIP Code

Enter the ZIP code of the decedent.

Estate tax return due date

Enter the date when the estate tax return will be due.

Daytime telephone number of executor

Enter the daytime telephone number of the executor.

Part II. Extension of Time To File Form 706, 706-A, 706-NA, or 706-QDT

Type of Form

Mark the appropriate box which corresponds to the form you would like to request an extension of time for. You may select:

• Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
• Form 706-A, United States Additional Estate Tax Return
• Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return
• Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts

Automatic Extension

Mark the box if you are applying for an automatic 6-month extension of time to file. You can mark this box if the time for filing has not yet passed.

Extension For Cause/Form 4768 Not Filed In Time For Automatic Extension

Mark the box if you are applying for an extension of time to file based on good and sufficient cause. You can mark this box if the time for filing has already passed.

Furthermore, you are required to attach a statement explaining in detail why a request for an automatic extension was not timely made, why it was impossible or impractical to file the return by the due date, and the specific reasons why you have good and sufficient cause for not requesting the automatic extension. If your request is granted, the 6-month extension for cause will now run from the original due date of the return.

Additional Extension

Mark the box if you are an executor out of the country applying for an extension of time beyond the 6-month automatic extension to file. Furthermore, you are required to attach a statement explaining in detail why it was impossible or impractical to file your return by the due date.

Extension date requested

Enter the date of your requested extension.

Part III. Extension of Time To Pay

Mark the box if your taxes cannot be determined because the size of the gross estate is unascertainable. Furthermore, you are required to attach a written statement to explain in detail why it is impossible or impractical to pay the full amount of the estate or the generation-skipping transfer (GST) tax by the return due date.

Extension date requested

Enter the date of your requested extension. The requested extension date must not go beyond 12 months.

Type of Request

Mark the appropriate box which corresponds to the type of request you are filing for. You may select:

• If this request is for the tax that will be or was due with the filing of the return
• If this request is for the tax that will be due as a result of an amended or supplemental return
• If this request is for additional tax due as a result of an examination of your return
• If this request is for a section 6166 installment payment

Part IV. Payment To Accompany Extension Request

Line 1

Enter the total amount of estate and generation-skipping transfer (GST) taxes estimated to be due.

Line 2

Enter the total amount of cash shortage.

Line 3

Enter the total amount of balance due by subtracting the amount in line 2 from the amount in line 1.

Signature and Verification

Executor’s Signature

Have the executor affix his or her signature.

Title

Enter the title of the executor.

Date

Enter the current date of signing.

Authorization

Mark the appropriate box which corresponds to your authorization. You may select:

• A member in good standing of the bar of the highest court of
• A certified public accountant duly qualified to practice in
• A person enrolled to practice before the Internal Revenue Service
• A duly authorized agent holding a power of attorney

Filer’s Signature

Affix your signature.

Date

Enter the current date of signing.