Form 4768 is used to request an automatic six-month extension of time to file Form 706 when filed by the original return due date. An extension of time to file does not automatically extend the time to pay.
Key timing rule
Form 706 is generally due nine months after the date of death. For an automatic six-month filing extension, Form 4768 is generally filed by that original due date.
Do not confuse filing and payment
The filing extension and an extension of time to pay are separate issues. Estates should evaluate liquidity and payment requirements before the original deadline.
Calculate the Form 706 Deadline