Table A.

Checklist of Forms and Due Dates For Executor, Administrator, or Personal Representative
Form No. Title Due Date**
As soon as possible. The identification number must
SS-4 Application for Employer Identification Number be included in returns, statements, and other
documents.
56 Notice Concerning Fiduciary Relationship As soon as all necessary information is available.*
United States Estate (and Generation-Skipping Transfer) Tax
706 9 months after date of decedent’s death.
Return
6 months after cessation or disposition of
706-A United States Additional Estate Tax Return
special-use valuation property.
706-GS(D) Generation-Skipping Transfer Tax Return for Distributions See form instructions.
706-GS(D-1) Notification of Distribution From a Generation-Skipping Trust See form instructions.
706-GS(T) Generation-Skipping Transfer Tax Return for Terminations See form instructions.
United States Estate (and Generation-Skipping Transfer) Tax
706-NA Return, Estate of nonresident not a citizen of the United 9 months after date of decedent’s death.
States
712 Life Insurance Statement Part I to be filed with estate tax return.
1040 U.S. Individual Income Tax Return Generally, April 15th of the year after death.**
1040NR U.S. Nonresident Alien Income Tax Return See form instructions.
15th day of 4th month after end of estate’s tax
1041 U.S. Income Tax Return for Estates and Trusts
year.**
1041-T Allocation of Estimated Tax Payments to Beneficiaries 65th day after end of estate’s tax year.
Generally, April 15, June 15, Sept. 15, and Jan. 15
1041-ES Estimated Income Tax for Estates and Trusts
for calendar-year filers.**
Annual Withholding Tax Return for U.S. Source Income of
1042 March 15th.**
Foreign Persons
1042-S Foreign Person’s U.S. Source Income Subject to Withholding March 15th.**
Application for Extension of Time To File a Return and/or Pay
4768 See form instructions.
U.S. Estate (and Generation-Skipping Transfer) Taxes
Request for Prompt Assessment Under Internal Revenue As soon as possible after filing Form 1040 or Form
4810
Code Section 6501(d) 1041.
Application for Automatic Extension of Time To File U.S.
4868 April 15th.**
Individual Income Tax Return
Request for Discharge From Personal Liability Under Internal
5495 See form instructions.
Revenue Code Section 2204 or 6905
Application for Automatic Extension of Time to File Certain 15th day of 4th month after end of estate’s tax
7004
Business Income Tax, Information, and Other Returns year.**
Report of Cash Payments Over $10,000 Received in a Trade
8300 15th day after the date of the transaction.
or Business
8822 Change of Address As soon as the address is changed.
* A personal representative must report the termination of the estate, in writing, to the Internal Revenue Service. Form 56 can be used for this purpose.
** If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.

Publication 559 (2008) Page 41