Paying the Tax

The estate and GST taxes are due within 9 months of the date of the decedent’s death. You may request an extension of time for payment by filing Form 4768. In some cases, you may also elect under section 6166 to pay in installments or under section 6163 to postpone the part of the tax attributable to a reversionary or remainder interest. These elections are made by checking “Yes” on Part III, lines 3 and 4 (respectively) and attaching the required statements.

If the tax paid with the return is different from the balance due as figured on the return, explain the difference in an attached statement. If you have made prior payments to the IRS, attach a statement to Form 706 including these facts.

See Line 22 , later, for details on how to make payments.