Forms 706 (MFT 52), 706-NA (MFT 52), Form 709 (MFT 51), and Form 709-NA (MFT 51) Return…
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, and Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States, filing due dates are based on date of death. Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States, filing due dates are annual tax returns due April 15. See the table below for return due date and extended due date information. See IRM 3.14.2.6.7.1.5, Estate and Gift tax Forms, CP 105 and CP 115, Review and Routing Instructions, for more information. These forms do not require estimated tax payments.
Form
MFT
Return Due Date
Extension Due Date
706
52
The day of the ninth calendar month after decedent’s death numerically corresponding to day of calendar month on which death occurred.
The extended due date for filing estate tax return may not be later than 15 months from date of the decedent’s death, unless the executor is abroad.
706-NA
52
The day of the ninth calendar month after decedent’s death numerically corresponding to day of calendar month on which death occurred.
The extended due date for filing estate tax return may not be later than 15 months from date of the decedent’s death, unless the executor is abroad.
709
51
4-15-20XX
10-15-20XX Any extension of time granted to file the taxpayer's calendar year income tax return (Form 1040) will apply to the 709.
709-NA
51
If no estate tax return is required to be filed, the due date is April 15, 20XX. If an estate tax return is required and the taxpayer died before July 15, 20XX, the tax return is due when the estate tax return is due (Form 706, nine months after the Date of Death plus extensions). If the taxpayer died after July 14, the gift tax return (Form 709-NA) is due April 15 of the following year.
Extension applies when a Form 706-NA is also required then extended due date for filing estate tax return may not be later than 15 months from date of the decedent’s death, unless the executor is abroad.
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