Note:

For decedent’s dying on or before December 31, 1976, Form 706-NA was required to be filed if the fair market value of the decedent’s gross estate situated in the United States exceeded $30,000. For decedent’s dying on or before November 13, 1966, the filing threshold was $2,000.

Unless an extension of time to file is granted, Form 706-NA is due 9 months after the decedent’s date of death (or, if that numeric date doesn’t exist, the last day of the ninth month). See Section 6075(a). Example: If date of death is May 31 of the current year, the due date of Form 706-NA is February 28 of the next year.

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. SB/SE Chief of Estate and Gift Tax, Director, Campus Compliance Operations, Cincinnati, SB/SE Director Advisory & Insolvency, Collection Advisory Estate Tax Lien Group Manager, can approve extensions of time for filing, per IRM 1.2.2.15.4, Delegation Order 25-4 (Rev. 1) (formerly DO-116, Rev. 7), Authority to Grant Extensions of Time to File Income and Estate Tax Returns.