Form 706, pertaining to estate tax, is due how many months after the death of the decedent if no extension is filed?

Form 706, which is the United States Estate (and Generation-Skipping Transfer) Tax Return, must be filed within nine months following the date of death of the decedent, assuming no extension is requested. This timeline is critical because the estate tax is due within this period, and it allows the IRS to assess the value of the estate and determine tax liability.

If an extension is necessary, it can be requested, which may provide additional time to file the return; however, interest and penalties could accrue if the estate tax is not paid timely. Understanding this timeframe is essential for effective estate planning and ensures compliance with tax regulations.