4768

Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes

Agency
IRS
Revision
Rev. February 2020
Fillable fields
35
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 4768 online
Page 1 of form 4768

Form 4768: Application for Extension of Time To File and/or Pay U.S. Estate Taxes

Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, is filed for a decedent's estate. The IRS says it is used to apply for an automatic 6-month extension of time to file Form 706, 706-A, 706-NA or 706-QDT, for a discretionary (for cause or additional) extension of time to file Form 706, and for an extension of time to pay estate or generation-skipping transfer (GST) tax under section 6161.

The instructions say an extension of time to file does not extend the time to pay, and an extension of time to pay does not extend the time to file. They also say not to use Form 4768 for Form 706-GS(T) or Form 706-GS(D); Form 7004 is used for those.

The February 2020 revision removed page 2, and the IRS replies to a request to pay on Form 4768-A. You can fill out Form 4768 free in your browser on this page and download the result without an account.

What's on Form 4768

Part I: Identification

Decedent's name, date of death and social security number, the executor's name, address and daytime phone, any other application filer, the domicile and the estate tax return due date.

Part II: Extension of time to file

Boxes for Form 706, 706-A, 706-NA or 706-QDT, then three choices: automatic extension, extension for cause, or additional extension with the date requested.

Part III: Extension of time to pay

The extension date requested, not more than 12 months, a box for an unascertainable gross estate, and four boxes for the kind of tax the request covers.

Part IV: Payment

Line 1 estimated estate and GST taxes due, line 2 cash shortage, and line 3 balance due.

Signature and Verification

An executor's signature, title and date, or the signature of another filer who checks whether they are an attorney, CPA, enrolled agent or agent holding a power of attorney.

How to fill out Form 4768

  1. 1

    Part I

    Enter the decedent's name, date of death and social security number, the executor's details, any other filer and the estate tax return due date. The instructions say Form 706 is due 9 months after the date of death.

  2. 2

    Part II return and box

    Check the return being extended, then one box. The instructions say a separate Form 4768 is filed for each return, and an automatic and an additional extension cannot be combined on one form.

  3. 3

    Statements for cause or additional time

    For an extension for cause or an additional extension, the form says to attach a statement explaining in detail why the return could not be filed by the due date.

  4. 4

    Part III

    Enter the extension date requested and check the box for the tax covered. The form says to attach a written statement explaining why paying the full amount by the return due date is impossible or impractical.

  5. 5

    Part IV

    Enter the estimated estate and GST taxes due on line 1, the cash shortage on line 2, and line 1 minus line 2 as the balance due on line 3.

  6. 6

    Sign

    The executor signs with title and date, or another authorized filer signs and checks the box for their qualification. The form says a power of attorney need not be submitted unless requested.

Why fill Form 4768 on indox

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Where to mail it, timing and payment

Where to mail

Internal Revenue Service Center, Attn: Estate & Gift, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915. The instructions give the same address for private delivery services.

When to file

The instructions say an automatic extension is filed by the original due date of the return, and an extension for cause no later than 6 months after the original due date.

Separate envelope

The instructions say that when requesting an extension of time to pay, Form 4768 is not sent with Form 706 but mailed in a separate envelope.

Paying the tax

The instructions say to make a check or money order payable to "United States Treasury" and write the decedent's social security number and the type of return on it.

Interest and bond

The instructions say interest is charged on tax not paid by the original due date even with an extension, and an executor granted more time to pay may be required to furnish a bond.

IRS reply

The instructions say the IRS contacts the filer only if an extension to file is denied, and sends Form 4768-A to the executor on a request for more time to pay.

Related forms

Who files Form 4768?

  • Executors of an estate

    The instructions say an executor filing Form 706 or 706-NA may file Form 4768. If there is more than one executor, only one is required to sign.

  • Attorneys, CPAs and enrolled agents

    An authorized attorney, certified public accountant, enrolled agent or agent holding a power of attorney may apply on behalf of the executor and checks the matching box.

  • Qualified heirs filing Form 706-A

    The instructions say a qualified heir filing Form 706-A may use Form 4768 to request more time to file the return or pay the additional tax.

  • Trustees filing Form 706-QDT

    A trustee or designated filer of Form 706-QDT may also use the form. The instructions say to read executor as trustee/designated filer in that case.

  • Executors out of the country

    The instructions say an additional extension beyond the 6-month extension is available only to an executor who is out of the country.

The instructions say the application is filed for a decedent's estate by its executor, by a representative on the executor's behalf, or by the filer of Form 706-A or Form 706-QDT. It is mailed to the IRS.

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Questions about Form 4768

How long is the automatic extension on Form 4768?

The instructions say 6 months from the original due date of the return, unless the executor is out of the country.

Does an extension to file also extend the time to pay?

No. The instructions say an extension of time to file does not extend the time to pay, and interest is charged on tax not paid by the original due date.

How long can an extension of time to pay be?

Part III says not more than 12 months per request. The instructions say an extension for reasonable cause may be granted 1 year at a time, up to 10 years.

Can I use Form 4768 for Form 706-GS(D) or 706-GS(T)?

No. The instructions say to use Form 7004 for an automatic extension of those returns.

Will the IRS confirm an extension to file?

The instructions say the IRS contacts the filer only if the request is denied, and to keep a copy of the form.

Can a denied extension to pay be appealed?

The instructions say a written appeal can be sent to the address on Form 4768-A within the 10-day period beginning the day after the date on that form.