2.6 Filing and Payment
| Library | A Lawyer's Guide to Estate Planning: Fundamentals for the Legal Practitioner (ABA) (2018 Ed.) |
2.6 Filing and Payment
The federal estate tax return, which is filed on IRS Form 706, is due nine months after the date of death of the decedent, provided the gross estate exceeds the applicable exclusion amount ($11,200,000 in 2018).43 No return is required for estates equal to or less than the applicable exclusion amount because no estate tax is owed on such estates. An extension of time to file the return may be obtained from the IRS district director's office for the decedent's service area for an additional six months upon filing an application and establishing reasonable cause for the extension.44 An extension to file does not result in an extension of time to pay.
Normally, payment must...
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