Devine Millimet | NH Law Firm

Additional Tax Filing Relief for Estates and Trusts

Jennifer R. Rivett, Esq.
Joyce M. Hillis, Esq.

April 10, 2020

In addition to the recent income tax filing relief issued for individuals, trusts, and estates by the IRS in response to the COVID-19 pandemic, the IRS issued Notice 2020-23 on April 9, 2010, which contains additional filing and payment relief for other federal tax filings. Notice 2020-23 automatically extended due date for the following returns and payments related to estates and trusts that were originally due between April 1, 2020, and July 15, 2020, to July 15, 2020:

  • Form 706 - United States Estate (and Generation-Skipping Transfer) Tax Return, including those filed in estates that do not meet the filing threshold, but have been filed for purposes of electing portability of a deceased spouse’s unused federal estate tax exclusion amount
  • Form 706-NA - United States Estate (and Generation-Skipping Transfer) Tax Return to calculate the liabilities for estates of decedents who are not citizens of the United States, but who have United States-based assets
  • Form 709 - United States Gift (and Generation-Skipping Transfer) Tax Return that are due on the date an estate is required to file Form 706
  • Form 8971 - Information Regarding Beneficiaries Acquiring Property from a Decedent reporting the final estate tax value of property distributed from an estate which is generally due within 30 days of the filing of the estate tax return
  • Estate tax payments of principal or interest due from estates that qualify for certain elections and recertification of those requirements in order to defer payments of estate taxes where closely held business interests exceeded 35% of the decedent’s gross estate
  • Form 706-A - United States Additional Estate Tax Return reporting additional estate tax due to the early disposition or early cessation of a qualified use of specially valued property
  • Form 706-QDT - U.S. Estate Tax Return for Qualified Domestic Trusts reporting the estate tax due on certain distributions from a trust established for the benefit of a surviving spouse who is not a citizen of the United States
  • Form 706-GS(T) - Generation-Skipping Transfer Tax Return for Terminations reporting the tax due from certain trust terminations that are subject to the generation-skipping transfer tax
  • Form 706-GS(D) - Generation-Skipping Transfer Tax Return for Distributions reporting generational-skipping transfer tax due as a result of a certain trust distributions and the corresponding Form 706-GS(D-1), Notification of Distribution from a Generation Skipping Trust sent to a trust beneficiary

Any interest, additions to tax, and penalties for late filing are also suspended until July 15, 2020.

Where the preparation of many of these estate and trust related returns can be time and labor intensive, this IRS Notice allows fiduciaries, many of whom are abiding by stay at home orders, some breathing room to prepare and file any required returns.

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