Estate and Gift Tax Forms, CP 105 and CP 115, Review and Routing Instructions

Estate and Gift Tax Forms include Forms 706, 706-NA, 709 and 709-NA.

These forms have specific rules for return due dates.

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is due the day of the ninth calendar month after decedent’s death numerically corresponding to the day of calendar month on which death occurred. For example, if the decedent died on May 31 of the current year, the due date is February 28 of the following year. An application for extension of time for filing (Form 4768, Application for Extension of Time To File a Return and/or Pay Estate (and Generation-Skipping Transfer) Taxes, may be granted even if the application is made later than 9 months after the Date of Death (DOD). Unless the executor is abroad, the extended due date for filing estate tax return may not be later than 15 months from date of the decedent’s death.

Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States, is due the same date as the date of the decedent’s death nine months after the calendar month in which the death occurred. For example, if the decedent died on May 31 of the current year, the due date is February 28 of the following year. If the date falls on a Saturday or Sunday, the due date would be the following Monday. Taxpayers may request an automatic 6-month extension of time to file using Form 4768 , Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes. If the executor is out of the country and already received a 6-month extension, an additional extension of time to file may be requested by filing a second Form 4768 and attaching a written explanation.

Form 709, United States Gift (and Generation-Skipping Transfer), is filed on a calendar-year basis regardless of the taxpayer's income tax accounting period. It is an annual return which, generally, must be filed on or after January 1 and by April 15 of the year following the date the gift was given. Any extension applied to the taxpayer’s Form 1040 individual return is also applied to the Form 709. Alternatively, the taxpayer may request an automatic 6-month extension of time to file using Form 8892, Application for Automatic Extension of Time To File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax

Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States, is for gifts made after December 31, 2023. The form is due April 15 following the calendar year when gifts were made. If a donor makes a gift the year they die then the estate must file a Form 706, and the following rules apply: if the taxpayer died before July 15, the gift 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. If no estate tax return is required to be filed, the due date for the Form 709-NA, (without extensions) is April 15, 20XX.

Review per normal math error procedures, starting from the point of error, verifying math for changes made in processing and the accuracy of the assigned TPNC.

If an error is found in the transcription or other changes made during processing and an adjustment is needed, stop the refund if applicable and follow routing instructions below.