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Instructions for Form 708›(December 2025)›General Instructions

Extension of Time To File

Instruction 708 — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates · 2026-10-03 edition · updated 2026-10-04 · United States

In general. You may request an extension of time to file Form 708 by filing Form 7004, Application for Automatic Extension of Time to file Certain Business Income Tax, Information, and Other Returns. You must include on Form 7004 an estimate of the amount of section 2801 tax liability. File Form 7004 at the address provided in the Instructions for Form 7004.

Automatic extension. You will be granted an automatic 6-month extension of time to file Form 708 if Form 7004 is filed on or before the due date for filing Form 708.

The automatic extension of time for filing a return will not extend the time for payment of any section 2801 tax due with the return.

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▸Contents — Instruction 708 — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates
Instruction 708 — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates

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