# 26 U.S.C. § 6075: Time for filing estate and gift tax returns

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6075>. Cite pinpoints as 26 U.S.C. § 6075(a)(1).

## § 6075(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.

## § 6075(b) Gift tax returns

**§ 6075(b)(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.

**§ 6075(b)(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.

**§ 6075(b)(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.

## Regulations

- [Treas. Reg. § 20.6075-1](/26/reg/20.6075-1.md): Returns; time for filing estate tax return. (interprets § 6075)
- [Treas. Reg. § 25.6075-1](/26/reg/25.6075-1.md): Returns, time for filing gift tax returns for gifts made after December 31, 1981. (interprets § 6075)
- [Treas. Reg. § 25.6075-2](/26/reg/25.6075-2.md): Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982. (interprets § 6075)
- [Treas. Reg. § 301.6075-1](/26/reg/301.6075-1.md): Time for filing estate and gift tax returns. (interprets § 6075)

## Final rules

- [66 FR 38544](https://www.federalregister.gov/documents/2001/07/25/01-18417/estate-tax-return-form-706-extension-to-file) (2001): Estate Tax Return; Form 706, Extension to File

## Leading cases

- [Estate of Gardner v. Commissioner, 82 T.C. 989 (1984)](https://www.courtlistener.com/opinion/4706015/estate-of-gardner-v-commissioner/)
- [Bank of West v. Commissioner, 93 T.C. 462 (1989)](https://www.courtlistener.com/opinion/4706978/bank-of-west-v-commissioner/)
- [Estate of Johnson v. Commissioner, 89 T.C. 127 (1987)](https://www.courtlistener.com/opinion/4706477/estate-of-johnson-v-commissioner/)

## Connections

Cites: § 6018 Estate tax returns; § 6019 Gift tax returns

Cited by: § 2523 Gift to spouse; § 2632 Special rules for allocation of GST exemption; § 2642 Inclusion ratio; § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business

Derived from: 1939 § 821(b); 1939 § 864(b); 1939 § 1006(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 751
- 1970-12-31: [Pub. L. 91-614](/26/act/91-614.md), 84 Stat. 1836
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1892
- 1979-12-29: [Pub. L. 96-167](/26/act/96-167.md), 93 Stat. 1277
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 322
- 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 83
- 2010-12-17: [Pub. L. 111-312](/26/act/111-312.md), 124 Stat. 3300