Updated September 22, 2026 • General federal date calculator only.
Use the free Windows trial to review the estate and gift tax preparation workflow before purchasing.
General Form 706 filing rule
Form 706 is generally due nine months after the date of death. If there is no numerically corresponding date in the ninth month, the IRS instructions use the last day of that month. Weekend, legal-holiday, disaster-relief and other special rules can change the practical filing date.
Form 4768 extension
A timely Form 4768 can generally provide an automatic six-month extension of time to file Form 706. An extension of time to file does not automatically extend the time to pay.
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.