AUTOMATIC EXTENSIONS FOR ESTATE TAX RETURNS.

The IRS finalized regulations allowing for an automatic six month extension to file Form 706, Federal Estate Tax Return. The Form 4768 for extensions is still used but no reason need be given in Part II of the form. This form is filed with the IRS service center where the decedent resided for returns due through Dec. 31, 2001. Next year the extension form is filed in Cincinnati.

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Title Annotation:	Forms 706 and 4768
Publication:	California CPA
Article Type:	Brief Article
Geographic Code:	1USA
Date:	Nov 1, 2001
Words:	68
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Topics:	Tax law Tax returns Laws, regulations and rules

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