How to Prepare and File IRS Form 4768

By eHow Legal Editor

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Handling the proceeds of an estate can be difficult. In addition to the emotional difficulty of grieving for the deceased, there are the legal and financial matters that you must attend to. If you have been designated the trustee for an estate, you should become familiar with IRS Form 4768.

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Instructions

Difficulty: Challenging

Things You’ll Need:

IRS 4768 form and instructions
Black pen
Adobe Acrobat Software to view the form

Step1

Find out if you need to file Form 4768. Form 4768 is an application for an automatic 6-month extension to file various tax forms for an estate including Form 706, Form 706-A, Form 706-D, Form 706-NA or Form 706-QDT. Form 4768 also is known as the Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes.

Step2

Go to the Internal Revenue Service website and download Form 4768

Step3

Download the instructions for completing Form 4768. You can also view the instructions online. Unlike other IRS forms, Form 4768 has a separate four-page file of instructions.

Step4

Complete the form. Although it only has four sections, take your time when completing the form. There are four pages of instructions, which may be somewhat overwhelming. It includes general instructions, when to file, who may file, how to file, where to file and due dates. If you have any questions, speak to your accountant or visit the IRS website for additional information.

Step5

Return the completed form to the IRS at Internal Revenue Service Center Cincinnati, OH 45999 You can either send it through the U.S Postal Service or use private delivery services such as DHL, Fedex or UPS.

Tips & Warnings

Form 4768 is the application to use to seek an extension to file Forms 706, 706-A, 706-D, 706-NA and 706-QDT only.
The due date for Form 4768 varies. depending on the situation. If you are filing an extension for Forms 706 and 706-NA, the due date is nine months after the decedent's death while Form 706A is due six months after taxable disposition. Check with the instructions to ensure you file your forms on time.
If the IRS denies your application, you can file a written appeal.