26 U.S.C. § 6075 — Time for filing estate and gift tax returns

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 186 words · no verdicts yet

in plain englishAI-generated · not legal advice

Estate-tax returns are due nine months after death. Gift-tax returns are generally due April 15, but income-tax extensions also extend them, subject to a special death-year deadline.

(a) Estate-tax returns under section 6018(a) are due within nine months after the decedent dies. (b)(1) Gift-tax returns under section 6019 are due by April 15 after the calendar year ends. (2) An extension for a calendar-year income-tax return under subtitle A is also an extension for that year’s gift-tax return. (3) Despite those rules, the gift-tax return for the year containing the donor’s death cannot be due later, including extensions, than the donor’s estate-tax return under section 6018.

the actual law source: uscode.house.gov ↗public domain

(a) Estate tax returns

Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death.

(b) Gift tax returns

(1) General rule

Returns made under section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year.

(2) Extension where taxpayer granted extension for filing income tax return

Any extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an extension of time granted the taxpayer for filing the return under section 6019 for such calendar year.

(3) Coordination with due date for estate tax return

Notwithstanding paragraphs (1) and (2), the time for filing the return made under section 6019 for the calendar year which includes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section 6018 (relating to estate tax returns) with respect to such donor.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91–614, title I, §§ 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub. L. 94–455, title XX, § 2008(b), Oct. 4, 1976, 90 Stat. 1892; Pub. L. 96–167, § 8(a)–(c), Dec. 29, 1979, 93 Stat. 1277, 1278; Pub. L. 97–34, title IV, § 442(d)(3), Aug. 13, 1981, 95 Stat. 322; Pub. L. 107–16, title V, § 542(b)(3), June 7, 2001, 115 Stat. 83; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1970Amended · Pub. L. 91-614 · 84 Stat. 1836, 1842
1976Amended · Pub. L. 94-455 · 90 Stat. 1892
1979Amended · Pub. L. 96-167 · 93 Stat. 1277, 1278
1981Amended · Pub. L. 97-34 · 95 Stat. 322
2001Amended · Pub. L. 107-16 · 115 Stat. 83
2010Amended · Pub. L. 111-312 · 124 Stat. 3300

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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