| Instructions for Form 4768 |
2003 Tax Year |
General Instructions
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Note:
If you are applying for an extension for Form 706-A or 706-D, substitute “qualified heir” (or “trustee/designated filer” for Form
706-QDT) for “executor” in these instructions unless the context clearly requires otherwise.
Three lines have been added to Part IV, Extension of Time to Pay (sec. 6161). Make sure to read these lines and to check the
appropriate box, if
applicable.
Use Form 4768 for the following purposes:
- To apply for an automatic 6-month extension of time to file Form 706, United States Estate (and Generation Skipping Transfer) Tax
Return (Part II of Form 4768).
- To apply for a discretionary (i.e., for cause) extension of time to file Form 706 (Part II of Form 4768), Form 706-NA, United
States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States, Form 706-A, United
States Additional Estate Tax Return, Form 706-D, United States Additional Estate Tax Return Under Code Section 2057, or Form
706-QDT, Estate Tax Return for Qualified Domestic Trusts, (Part III of Form 4768).
- To apply for an extension of time to pay estate (or GST) tax under section 6161 (Part IV of Form 4768).
An executor filing Form 706 or Form 706-NA for a decedent's estate may file Form 4768 to apply for an extension of time to
file under section 6081
and/or an extension of time to pay the estate tax under section 6161. See the instructions for Form 706 or 706-NA for a definition
of “executor.”
If there is more than one executor, only one is required to sign Form 4768.
Also, an authorized attorney, certified public accountant, enrolled agent, or agent holding power of attorney may use this
form to apply for an
extension of time on behalf of the executor.
A qualified heir who is filing Form 706-A or Form 706-D, or a trustee/designated filer filing Form 706-QDT may use Form 4768
to request an
extension of time to file the return and/or pay the additional tax.
The form must be signed by the person filing the application. If filed by an attorney, certified public accountant, enrolled
agent, or agent
holding a power of attorney, check the appropriate box.
Automatic extension (Part II).
If you are applying for an automatic 6-month extension of time to file Form 706, file Form 4768 by the original due
date for Form 706.
Additional extension (Part II).
An additional extension is available only if you are an executor out of the country.
If you have already received an automatic 6-month extension and are applying for an additional extension, file Form
4768 early enough to allow the
IRS to consider the application and reply before the extended due date. If you have not received an automatic extension and
you are applying for an
extension of time to file Form 706 in excess of 6 months, you should file Form 4768 by the original due date for Form 706
Extension for cause (Part II, III, or IV).
If you are applying for an extension of time to file in Part III, file Form 4768 early enough to allow the IRS to
consider the application and
reply before the due date being extended.
If you have not filed an application for an automatic extension for Form 706 and the time for filing such an application
has passed, file Form 4768
as soon as possible.
An application for an extension of time to pay estate tax applied for after the estate tax due date will generally
not be considered by the IRS.
File a separate Form 4768 for each form for which you are requesting an extension. Circle the appropriate form number in the
heading of Form 4768.
A separate Form 4768 is required to request an extension of time to pay:
- The tax due on the original Form 706, or
- The tax due as a result of an amended or supplemental Form 706, or
- The additional tax due as a result of the examination by the IRS of the Form 706.
File Form 4768 in duplicate. The IRS will return a copy to the executor. For automatic and other approved extensions, attach
the copy to the return
that is filed.
When requesting an extension of time to pay, do not send Form 4768 with Form 706. It must be mailed in a separate envelope
to the Internal Revenue
Service Center listed below under Where To File.
The return must be filed before the extension of time is up. It may not be amended after this time, although supplemental
information may later be
filed which may result in a different amount of tax.
Forms 706, 706-A, 706-D, and 706-QDT.
Except for overseas filers, file an extension request for all of these forms at the following address:
Internal Revenue Service Center
Form 706-NA and foreign address.
File an extension request for Forms 706-NA and all other forms that have a foreign address for the executor at the
following address:
Internal Revenue Service Center
Private delivery services (PDSs).
In addition to the United States mail, filers can use certain PDSs designated by the IRS to meet the “ timely mailing as timely filing/paying”
rule for tax returns and payments. The most recent list of designated PDSs was published by the IRS in September 2002. This
list includes only the
following:
- Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service.
- DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight.
- Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and
FedEx
International First.
- United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide
Express Plus,
and UPS Worldwide Express.
The private delivery service can tell you how to get written proof of the mailing date.
Interest must be paid on any estate and GST tax that is not paid in full by the original due date of the tax return, regardless
of whether an
extension of time to file and/or pay has been obtained.
Penalties may be imposed for failure to file the estate (and GST) tax return within the extension period granted, or failure
to pay the balance of
the estate (and GST) tax due within the extension period granted.
If an extension of time to pay is granted, the executor may be required to furnish a bond.
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