§ 6075 Time for filing estate and gift tax returns
(a) Estate tax returns
Returns made under section (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death.
(b) Gift tax returns
(1) General rule
Returns made under section (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year.
(2) Extension where taxpayer granted extension for filing income tax return
Any extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an extension of time granted the taxpayer for filing the return under section for such calendar year.
(3) Coordination with due date for estate tax return
Notwithstanding paragraphs (1) and (2), the time for filing the return made under section for the calendar year which includes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section (relating to estate tax returns) with respect to such donor.
(Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91–614, title I, §§ 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub. L. 94–455, title XX, § 2008(b), Oct. 4, 1976, 90 Stat. 1892; Pub. L. 96–167, § 8(a)–(c), Dec. 29, 1979, 93 Stat. 1277, 1278; Pub. L. 97–34, title IV, § 442(d)(3), Aug. 13, 1981, 95 Stat. 322; Pub. L. 107–16, title V, § 542(b)(3), June 7, 2001, 115 Stat. 83; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6075