Deadline Extension Approaching under Notice 2011-76, 2011-40 IRB 479, 09/13/2011
The IRS on 13 September 2011 made effective Notice 2011-76, 2011-40 IRB 479. The notice concerned the Estate Tax Return, Estate Tax Payment & Generation Skipping Tax Return Deadline.
The tax deadline is fast approaching for decedents who filed Form 4768 for automatic relief from late filing and late payment penalties. By 19 March 2012, the applicable estates must file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, or Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, and pay the estate tax.
If you have any questions about the United States Estate Tax, United States Generation-Skipping Transfer Tax, please feel welcome to contact the law firm.
Sincerely,
Luke Lenzi, Esq. (Attorney & Counselor at Law)