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.
Gift tax returns
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.
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.
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.
Aug. 16, 1954, ch. 73668A Stat. 751Pub. L. 91–614, title I84 Stat. 1836Pub. L. 94–455, title XX, § 2008(b)90 Stat. 1892Pub. L. 96–167, § 8(a)93 Stat. 1277Pub. L. 97–34, title IV, § 442(d)(3)95 Stat. 322Pub. L. 107–16, title V, § 542(b)(3)115 Stat. 83Pub. L. 111–312, title III, § 301(a)124 Stat. 3300(, ; , §§ 101(b), 102(d)(4), , , 1842; , , ; –(c), , , 1278; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 111–312Pub. L. 107–16, § 542(b)(3)2010—Subsecs. (a), (b)(3). amended subsecs. (a) and (b)(3) to read as if amendment by , had never been enacted. See 2001 Amendment notes below.
Pub. L. 107–16, § 542(b)(3)(A)2001—Subsec. (a). , amended subsec. (a) generally. Prior to amendment, text read as follows: “Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death.”
Pub. L. 107–16, § 542(b)(3)(B)Subsec. (b)(3). , substituted “section 6018 return” for “estate tax return” in heading and “(relating to returns relating to large transfers at death)” for “(relating to estate tax returns)” in text.
Pub. L. 97–341981—Subsec. (b). substituted in par. (1) the rule for filing gift tax returns on or before the 15th day of April following the close of the calendar year for prior provision for such filing on or before, in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or, in the case of a return for the fourth calendar quarter of any calendar year, the 15th day of the fourth month following the close of the calendar quarter, redesignated former par. (3) as (2), and, as so redesignated, substituted “under section 6019 for such calendar year” for “under section 6019 for the fourth calendar quarter of such taxable year”, struck out former par. (2) setting forth special rule where gifts in a calendar quarter totalled $25,000 or less, added par. (3), and struck out par. (4) respecting application of the special rule to nonresidents not citizens of the United States.
Pub. L. 96–167, § 8(a)1979—Subsec. (b)(1). , substituted “(A) in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or” for “the 15th day of the second month following the close of the calendar quarter”, and added subpar. (B).
Pub. L. 96–167, § 8(c)Subsec. (b)(2). , substituted “the date prescribed by paragraph (1) for filing the return for” for “the 15th day of the second month after” in provisions preceding subpar. (A), and struck out “the close of” before “the first subsequent” in subpar. (a) and before “the fourth calendar quarter” in subpar. (B).
Pub. L. 96–167, § 8(b)Subsec. (b)(3), (4). , added par. (3) and redesignated former par. (3) as (4).
Pub. L. 94–4551976—Subsec. (b). designated existing provisions as par. (1) and added pars. (2) and (3).
Pub. L. 91–614, § 101(b)1970—Subsec. (a). , substituted “9 months” for “15 months”.
Pub. L. 91–614, § 102(d)(4)Subsec. (b). , substituted “the 15th day of the second month following the close of the calendar quarter” for “the 15th day of April following the close of the calendar year”.
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Pub. L. 111–312section 301(e) of Pub. L. 111–312section 121 of this titleAmendment by applicable to estates of decedents dying, and transfers made after , except as otherwise provided, see , set out as an Effective and Termination Dates of 2010 Amendment note under .
Effective Date of 2001 Amendment
Pub. L. 107–16section 542(f)(1) of Pub. L. 107–16section 121 of this titleAmendment by applicable to estates of decedents dying after , see , set out as a note under .
Effective Date of 1981 Amendment
Pub. L. 97–34section 442(e) of Pub. L. 97–34section 2501 of this titleAmendment by applicable with respect to gifts made after , see , set out as a note under .
Effective Date of 1979 Amendment
Pub. L. 96–167, § 8(d)93 Stat. 1278
Effective Date of 1976 Amendment
Pub. L. 94–455, title XX, § 2008(d)(2)90 Stat. 1893
Effective Date of 1970 Amendment
Pub. L. 91–614section 101(j) of Pub. L. 91–614section 2032 of this titleAmendment by applicable with respect to decedents dying after , see , set out as a note under .
Pub. L. 91–614section 102(e) of Pub. L. 91–614section 2501 of this titleAmendment by applicable with respect to gifts made after , see , set out as a note under .
Extension of Time For Performing Certain Acts
Pub. L. 111–312, title III, § 301(d)(1)124 Stat. 3300
“shall not be earlier than the date which is 9 months after the date of the enactment of this Act.”
making any disclaimer described in section 2518(b) of such Code of an interest in property passing by reason of the death of such decedent,