26-U.S.C.-6075
§6075 – Time For Filing Estate and Gift Tax Returns
Pathway
Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part V > Section 6075
Details
- Reference: Section 6075
- Legend: §6075 – Time For Filing Estate and Gift Tax Returns
- USCode Year: 2013
Provision Content
(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 decedents 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.
(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.)
Amendments
2010—Subsecs. (a), (b)(3). Pub. L. 111–312 amended subsecs. (a) and (b)(3) to read as if amendment by Pub. L. 107–16, §542(b)(3), had never been enacted. See 2001 Amendment notes below.
2001—Subsec. (a). Pub. L. 107–16, §542(b)(3)(A), amended subsec. (a) generally. Prior to amendment, text read as follows: Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedents death.
Subsec. (b)(3). Pub. L. 107–16, §542(b)(3)(B), substituted section 6018 return for estate tax return in heading and (relating to returns relating to large transfers at death) for (relating to estate tax returns) in text.
1981—Subsec. (b). Pub. L. 97–34 substituted in par. (1) the rule for filing gift tax returns on or before the 15th day of April following the close of the calendar year for prior provision for such filing on or before, in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or, in the case of a return for the fourth calendar quarter of any calendar year, the 15th day of the fourth month following the close of the calendar quarter, redesignated former par. (3) as (2), and, as so redesignated, substituted under section 6019 for such calendar year for under section 6019 for the fourth calendar quarter of such taxable year, struck out former par. (2) setting forth special rule where gifts in a calendar quarter totalled $25,000 or less, added par. (3), and struck out par. (4) respecting application of the special rule to nonresidents not citizens of the United States.
1979—Subsec. (b)(1). Pub. L. 96–167, §8(a), substituted (A) in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or for the 15th day of the second month following the close of the calendar quarter, and added subpar. (B).
Subsec. (b)(2). Pub. L. 96–167, §8(c), substituted the date prescribed by paragraph (1) for filing the return for for the 15th day of the second month after in provisions preceding subpar. (A), and struck out the close of before the first subsequent in subpar. (a) and before the fourth calendar quarter in subpar. (B).
Subsec. (b)(3), (4). Pub. L. 96–167, §8(b), added par. (3) and redesignated former par. (3) as (4).
1976—Subsec. (b). Pub. L. 94–455 designated existing provisions as par. (1) and added pars. (2) and (3).
1970—Subsec. (a). Pub. L. 91–614, §101(b), substituted 9 months for 15 months.
Subsec. (b). Pub. L. 91–614, §102(d)(4), substituted the 15th day of the second month following the close of the calendar quarter for the 15th day of April following the close of the calendar year.
Effective Date of 2010 Amendment
Amendment by Pub. L. 111–312 applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.
Effective Date of 2001 Amendment
Amendment by Pub. L. 107–16 applicable to estates of decedents dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107–16, set out as a note under section 121 of this title.
Effective Date of 1981 Amendment
Amendment by Pub. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97–34, set out as a note under section 2501 of this title.
Effective Date of 1979 Amendment
Pub. L. 96–167, §8(d), Dec. 29, 1979, 93 Stat. 1278, provided that: The amendments made by this section [amending this section] shall apply to returns for gifts made in calendar years ending after the date of the enactment of this Act [Dec. 29, 1979].
Effective Date of 1976 Amendment
Pub. L. 94–455, title XX, §2008(d)(2), Oct. 4, 1976, 90 Stat. 1893, provided that: The amendment made by subsection (b) [amending this section] shall apply to gifts made after December 31, 1976.
Effective Date of 1970 Amendment
Amendment by Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title.
Amendment by Pub. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91–614, set out as a note under section 2501 of this title.
Extension of Time For Performing Certain Acts
Pub. L. 111–312, title III, §301(d)(1), Dec. 17, 2010, 124 Stat. 3300, provided that: In the case of the estate of a decedent dying after December 31, 2009, and before the date of the enactment of this Act [Dec. 17, 2010], the due date for—
(A) filing any return under section 6018 of the Internal Revenue Code of 1986 (including any election required to be made on such a return) as such section is in effect after the date of the enactment of this Act without regard to any election under subsection (c),
(B) making any payment of tax under chapter 11 of such Code, and
(C) making any disclaimer described in section 2518(b) of such Code of an interest in property passing by reason of the death of such decedent,
shall not be earlier than the date which is 9 months after the date of the enactment of this Act.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6052 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6052, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
26-U.S.C.-6072 in the Legal Encyclopedia: Tax Procedure
In this entry about 26-U.S.C.-6072, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.
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