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 Form 4768 2012

4768 2012-2025 Form

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What is the Form 4768

The Form 4768 is an official IRS document used to request an extension of time to file an estate tax return, specifically the Form 706. This form allows executors or administrators of estates to gain additional time to prepare their tax returns without incurring penalties for late filing. The extension granted through Form 4768 is typically six months, providing a crucial buffer for those managing the complexities of estate taxation.

How to use the Form 4768

To effectively use the Form 4768, individuals must complete the form accurately, ensuring all required information is provided. This includes details about the decedent, the estate, and the estimated tax liability. Once completed, the form should be submitted to the IRS by the original due date of the Form 706. It is important to note that submitting Form 4768 does not automatically extend the time to pay any estate taxes owed; it only extends the filing deadline.

Steps to complete the Form 4768

Completing the Form 4768 involves several key steps:

  • Gather necessary information about the decedent and the estate.
  • Provide the decedent's name, Social Security number, and date of death.
  • Indicate the reason for requesting an extension, if applicable.
  • Estimate the total estate tax liability and any payments already made.
  • Sign and date the form, ensuring all information is accurate before submission.

Filing Deadlines / Important Dates

The deadline for filing Form 4768 aligns with the due date of the Form 706, which is typically nine months after the date of death of the decedent. If the nine-month deadline falls on a weekend or holiday, the due date is extended to the next business day. It is essential to file Form 4768 before this deadline to avoid penalties and ensure the extension is granted.

Required Documents

When filing Form 4768, certain documents may be necessary to support the extension request. These can include:

  • Death certificate of the decedent.
  • Preliminary estate inventory, if available.
  • Any previous correspondence with the IRS regarding the estate.

Having these documents ready can facilitate a smoother filing process and help ensure compliance with IRS requirements.

Form Submission Methods (Online / Mail / In-Person)

Form 4768 can be submitted to the IRS via mail. Currently, the IRS does not offer an online submission option for this specific form. It is advisable to send the completed form to the address specified in the form instructions, ensuring it is postmarked by the filing deadline. For those who prefer in-person submission, visiting a local IRS office may be an option, but it is recommended to check for availability and any required appointments.

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