26Title 26The US tax code, read & explained

26 U.S.C. § 6075

§ 6075. Time for filing estate and gift tax returns

196 words · amended 6 times · cited by 4 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed December 17, 2010 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.

Every change, newest first (7)
  1. December 17, 2010Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
  2. June 7, 2001Economic Growth and Tax Relief Reconciliation Act of 2001
  3. August 13, 1981Economic Recovery Tax Act of 1981
  4. December 29, 1979Public Law 96-167
  5. October 4, 1976Tax Reform Act of 1976
  6. December 31, 1970Public Law 91-614
  7. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) Estate tax returns
  2. (b) Gift tax returns
(a) Estate tax returns

Returns made under section 6018(a) (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 6019 (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 6019 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 6019 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 6018 (relating to estate tax returns) with respect to such donor.