Updated September 22, 2026 • Verify current IRS instructions before filing.
Use the free Windows trial to review the estate and gift tax preparation workflow before purchasing.
What Form 4768 does
Form 4768 is the IRS application used to request an automatic six-month extension of time to file Form 706 and certain related estate tax returns. It can also be used for certain discretionary filing extensions and requests to extend time to pay estate or generation-skipping transfer tax.
When to file Form 4768
For an automatic six-month extension of time to file Form 706, Form 4768 is generally filed by the original Form 706 due date. Form 706 is generally due nine months after the date of death, subject to the current instructions and weekend/legal-holiday rules.
Form 4768 preparation checklist
- Confirm the original Form 706 due date.
- Identify the return for which the filing extension is requested.
- Separate the filing-extension request from any request to extend time to pay.
- Keep a copy of the filed Form 4768 and proof of timely filing with the estate file.
- Calendar the extended filing deadline and any separate payment deadlines.
Automatic extension vs. extension for cause
| Situation | General Form 4768 approach |
|---|---|
| Timely request by original due date | Automatic six-month filing extension may be requested. |
| Automatic extension was missed | The IRS instructions describe an extension-for-cause process that requires an explanation. |
| Need more time to pay | Payment extension is a separate request and is not automatic with the filing extension. |
Official sources
Current LawFirmSoftware.com products
Estate and gift tax resources remain available for research, and Form 706 & 709 Estate & Gift Tax Software is now available as a $399 one-time Windows purchase.