HS-330 Web TestEngine demo

An automatic one-year extension for filing the estate tax return is granted when the decedent dies overseas.

The estate tax return must be filed within 9 months of death unless an extension is granted by the IRS.

An extension to file the estate tax return must be received and granted by the IRS before the time for filing the return expires.

For persons dying this year, an estate tax return must be filed for gross estates plus adjusted taxable gifts that exceed $1.5 million.