Executor, Administrator, Personal Representative or Trustee -- Checklist of Forms & Due Dates to be Filed for Decedent, Estate and/or Trust

Executor, Administrator, 
Personal Representative or Trustee
---------------------------------

Checklist of Forms & Due Dates 
to be Filed for Decedent, 
Estate and/or Trust

IRS  Form No.	Title	Due Date
GENERAL
SS-4	Application for Employer Identification Number. EIN# may be requested via telephone, US Mail or visit Application for Employer Identification Number	As soon as possible. The identification # must be included in returns, statements and other documents
56	Notice Concerning Fiduciary Relationship	As soon as all necessary information is available.
4571	Explanation for Filing Return Late or Paying Tax Late	Files with any tax return (1040, 1041, 706, etc.) that is not timely filed and/or tax paid timely.
8822	Change of Address	As soon as the address is changed.
INCOME TAX
1040	US Individual Tax Return (to report income of decedent from January 01st through data of death (DOD).	April 15th of the year after death for calendar year.
1040-R	US Non-resident Alien Income Tax Return	15th day of 6th month after end of tax year.
1041	US Fiduciary Income Tax Return, (to report income from day after death until close of estate).	15th day of 4th month after end of estate's tax year; fiscal years elective by estate.
1041-A	US Information Return- Trust Accumulation of Charitable Amounts.	15th day of 4th month after end of tax year.
1041-T	Allocation of Estimated Tax Payments to Beneficiaries	Trust - by March 05th. Estate - upon termination.
1041-ES	Estimated Tax for Fiduciaries	Generally, April 15th, June 15th, Sept 15th and January 15th for calendar year filers; modify for fiscal year.
1310	Statement of Person Claiming Refund Due a Deceased Taxpayer	To be filed with Form 1040 or Form 1040-NR if refund is due. If the person claiming the refund is a surviving spouse filing a joint return with the decedent or a personal representative, this form is not required.
2688 obsolete no longer required	Application for Additional Extension of Time to file US Individual Income Tax Return to filed by August 15th. (obsolete, no longer required)	If Form 4868 is filed by April 15th, automatic 6-month extension is effective.(See Form 4868 below).
2758	Application for Extension of Time to File Certain Excise, Income, Information and Other Returns.	Sufficiently early to permit IRS to consider the application and reply before the due date of Form 1041- Estate.
4810	Request for Prompt Assessment Under IRC §6501(d)	As soon as possible after filing Form 1040 or Form 1041.
4868	Application for Automatic Extension of Time (6-months until October 15th) to File US Individual Income Tax Return.	By April 15th (for calendar year filer).
8656	Alternate Minimum Tax - Fiduciaries 1041 (being added to Form 1041 for 1992 as two additional pages).	To be filed with Form 1041. Form is used by fiduciary to compute an income distribution deduction on a minimum tax basis, alternative minimum taxable income, and alternative minimum tax.
8736	Application for Automatic Extension of Time to File Return for a US Partnership, REMIC or for Certain Trusts	By due date of Form 1041-Trust; gives automatic three-month extension to file (but not to pay).
8800	Application for Additional Extension of Time to File Return for a US Partnership, REMIC or for Certain Trusts	File in adequate time to permit the Internal Revenue Service to consider the application and apply before the return's regular or extended due date.
ESTATE TAX
706	United States Estate (and Generation-Skipping Transfer) Tax Return	9-months after decedent's date of death (DOD).
706-A	United States Additional Estate Tax Return	6-months after cessation or disposition of special-use valuation property.
706-CE	Certification of Payment of Foreign Death Tax	9-months after decedent's death. To be filed with Form 706.
706-GS (D)	Generation-Skipping Transfer Tax Return for Distributions	See form instructions
706-GS (D-1)	Notification of Distribution from a Generation-Skipping Trust	See form instructions
706-GS (T)	Generation-Skipping Transfer Tax Return for Terminations	See form instructions
706-NA	United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of Non-resident Not a Citizen of the United States.	9-months after decedent's date of death (DOD).
712	Life Insurance Statement	Part I to be filed with federal estate tax return.
4768	Application for Extension of Time to file US Estate (and  Generation-Skipping Transfer) Tax Return and/or Pay Estate (and Generation-Skipping Transfer) Taxes.	Sufficiently early to permit IRS to consider the application and reply before the estate tax due date.
OTHER
1042	Annual Withholding Tax Return for US Source Income of Foreign Persons	April 15th
1042-S	Foreign Person's US Source Income Subject to Withholding	April 15th
8300	Report of Cash Payment over $10,000 Received in trade or business.	15th day after the date of the transaction.
GIFT TAX
709	United States Gift (and Generation- Skipping Transfer) Tax Return	Form 709 is an annual return. Calendar-year filers should file Form 709 on or after January 01st but not later than April 15th of the year following the calendar year when the gifts were made, unless extended. If the donor of the gifts died during the year in which the gifts were made, the executor must file the donor's Form 709 not later than the earlier of: (1) the due date (with extensions) for filing the donor's estate tax return; or (2) April 15th of the year following the calendar year when the gifts were made.  If no estate tax return is required to be filed, the due date for Form 709 (without extensions) is April 15th. Any extension of time granted to file you calendar year income tax return will also extend the time to file Form 709. Income tax extensions are made using Form 4868. If you received an extension, attach a copy of it to Form 709.
709-A	United States Short Form Gift Tax Return	Form 709-A is a calendar year return to be filed on or after January 01st but not later than April 15th of the calendar year following the year when the non-taxable split gifts were made. Any extension of time granted to file your calendar year income tax return will also extend the time to file Form 709-A. Income tax extensions are made using Form 4868. If you received an extension, attach a copy of it to Form 709-A.
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