When to file
Generally, the estate tax return is due nine months after the date of death. A six-month extension is available if requested prior to the due date and the estimated correct amount of tax is paid before the due date.
The gift tax return is due on April 15 following the year in which the gift is made.
For other forms in the Form 706 series, and for Forms 8892 and 8855, see the related instructions for due date information.
Where to file
To pay estate and gift tax online, use the secure and convenient Electronic Federal Tax Payment System.
If you are using a private delivery service to file your return, use the Submission Processing Center street address.
| Form Number | Where to File after July 1, 2019 |
|---|---|
| 706 | Department of the Treasury
Internal Revenue Service Center |
| 706 (supplemental or amended) | Department of the Treasury
Internal Revenue Service |
| Schedule R-1 (Form 706) | Department of the Treasury
Internal Revenue Service Center |
| Schedule R-1 (supplemental or amended) (Form 706) | Department of the Treasury
Internal Revenue Service |
| 706-A | Department of the Treasury
Internal Revenue Service Center |
| 706-A (supplemental or amended) | Department of the Treasury
Internal Revenue Service Center |
| 706-CE | Department of the Treasury
Internal Revenue Service |
| 706-CE (supplemental or amended) | Department of the Treasury
Internal Revenue Service |
| 706-D (historical form only) | Department of the Treasury
Internal Revenue Service Center |
| 706-GS(D) | Department of the Treasury
Internal Revenue Service Center |
| 706-GS(D) (supplemental or amended) | Department of the Treasury
Internal Revenue Service |
| 706 GS(D-1) | Department of the Treasury
Internal Revenue Service |
| 706 GS(D-1) (supplemental or amended) | Department of the Treasury
Internal Revenue Service |
| 706-GS(T) | Department of the Treasury
Internal Revenue Service Center |
| 706-GS(T) (supplemental or amended) | Department of the Treasury
Internal Revenue Service |
| 706-NA transfer certificate requests |
See transfer certificate filing requirements as applicable for: |
| 706-NA | Department of the Treasury
Internal Revenue Service Center |
| 706-NA (supplemental or amended) | Department of the Treasury
Internal Revenue Service |
| 706-QDT | Department of the Treasury
Internal Revenue Service Center |
| 706-QDT (bond, letter of credit, or release request) | On the Deceased person page, see the Estate tax based on value of assets section and the bullet for an estate with an IRC section 2056A qualified domestic trust election. |
| 706-QDT (supplemental or amended) | Department of the Treasury
Internal Revenue Service |
| 709 | Department of the Treasury
Internal Revenue Service Center Modernized e-File (MeF) for 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, are now part of IRS e-file. New Modernized e-File (MeF) schema and business rules for Form 709 are now available for tax year 2024/processing year 2025. Additional information on modernized e-filing gift tax returns is available on the Modernized e-File (MeF) for gift taxes. |
| 709 (supplemental or amended) | Department of the Treasury
Internal Revenue Service |
| 709-NA | Department of the Treasury
Internal Revenue Service Center |
| 709-NA (supplemental or amended) | Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 |
| 843 (Form 706 and Form 709 claims only; for other kinds of tax, see instructions) | Department of the Treasury
Internal Revenue Service |
| 1127 (Form 709 only) | Department of the Treasury
Internal Revenue Service |
| 4768 | Department of the Treasury
Internal Revenue Service |
| 4810 for Form 709 gift tax only | Department of the Treasury
Internal Revenue Service |
| 5495 (For Form 709 gift tax discharge requests or when an estate tax return, Form 706, has been filed) | Department of the Treasury
Internal Revenue Service |
| 8892 | Department of the Treasury
Internal Revenue Service Center |
| 8939 (historical form only) | Department of the Treasury
Internal Revenue Service |
| 8971 | Department of the Treasury
Internal Revenue Service |
Form 8855
Mailed January 1, 2019, and later
| IF you are located in ... | THEN send the election to the .. |
|---|---|
| Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin | Department of Treasury
Internal Revenue Service Center |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming
A foreign country or a U.S. possession |
Department of Treasury
Internal Revenue Service Center |
Contact information
For questions about return accounts and extensions (no tax law questions), call: 866-699-4083. For lien discharge information, see Publication 4235, Collection Advisory Offices Contact Information PDF. For information on estate tax closing letters, see When can I expect the Estate Tax Closing Letter? at Frequently Asked Questions on Estate Taxes.
Many general estate and gift tax law questions can still be answered by calling: 800-829-1040. You may also find many answers to your questions by visiting Forms and Publications.
Caution: Do not submit tax related questions below. If you have a tax question that was not answered here or by checking Frequently Asked Questions, please call our toll-free tax assistance line at 800-829-1040 for individual tax questions or 800-829-4933 for business tax questions. We will not respond to tax related inquiries submitted on this page.
If you have suggestions or comments (or suggested FAQs) for the Estate and Gift Tax webpage, please contact us by emailing sbse.estate.gift@irs.gov. We will not be able to respond to your email, but will consider it when making improvements or additions to this site.