What is the due date for filing an estate tax return (Form 706)?

The due date for filing an estate tax return, specifically Form 706, is set at nine months from the date of death. This timeline is established by the Internal Revenue Service (IRS) to ensure that estates are settled and taxes collected in a timely manner. The nine-month period allows executors of the estate adequate time to gather relevant financial information, property valuations, and any necessary documentation required to accurately complete the estate tax return.

Filing within this timeframe is important because it allows the estate to meet compliance regulations and avoids potential penalties for late filing. If the estate tax return is not filed within this designated period, the estate may be subject to interest charges and penalties for late payment. Therefore, understanding this timeline is crucial for anyone involved in estate planning or administration.