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Paying the Tax The estate and GST taxes are due within 9 months of the date of the decedent's death. You may request an extension of time for payment by filing Form 4768. You may also elect under section 6166 to pay in installments or under section 6163 to postpone the part of the tax attributable to a reversionary or remainder interest. These elections are made by checking “Yes” on lines 3 and 4 (respectively) of Part 3—Elections by the Executor and attaching the required statements. If the tax paid with the return is different from the balance due as figured on the return, explain the difference in an attached statement. If you have made prior payments to the IRS, attach a statement to Form 706 including these facts. Paying by check. Make the check payable to “United States Treasury.” Please write the decedent's name, social security number (SSN), and “Form 706” on the check to assist us in posting it to the proper account. No checks of $100 million or more accepted. The IRS cannot accept a single check (including a cashier's check) for amounts of $100,000,000 ($100 million) or more. If you're sending $100 million or more by check, you'll need to spread the payments over 2 or more checks, with each check made out for an amount less than $100 million. The $100 million or more amount limit does not apply to other methods of payment (such as electronic payments). Please consider a method of payment other than a check if the amount of the payment is over $100 million. Paying electronically. Payment of the tax due shown on Form 706 may be submitted electronically through the Electronic Federal Tax Payment System (EFTPS). EFTPS is a free service of the Department of the Treasury. To be considered timely, payments made through EFTPS must be completed no later than 8 p.m. Eastern time the day before the due date. All EFTPS payments must be scheduled in advance of the due date and, if necessary, may be changed or canceled up to 2 business days before the scheduled payment date. To get more information about EFTPS or to enroll, visit EFTPS.gov or call 800-555-4477. Additional information about EFTPS is available in Pub. 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Signature and Verification If there is more than one executor, all listed executors are responsible for the return. However, it is sufficient for only one of the co-executors to sign the return. All executors are responsible for the return as filed and are liable for penalties imposed for erroneous or false returns. If two or more persons are liable for filing the return, they should all join together in filing one complete return. However, if they are unable to join in making one complete return, each is required to file a return disclosing all the information the person has about the estate, including the name of every person holding an interest in the property and a full description of the property. If the appointed, qualified, and acting executor is unable to make a complete return, then every person holding an interest in the property must, on notice from the IRS, make a return regarding that interest. The executor who files the return must, in every case, sign the declaration on page 1 under penalties of perjury. CAUTION ! Generally, anyone who is paid to prepare the return must sign the return in the space provided and fill in the Paid Preparer Use Only area. See section 7701(a)(36)(B) for exceptions. In addition to signing and completing the required information, the paid preparer must give a copy of the completed return to the executor. Note. A paid preparer may sign original or amended returns by rubber stamp, mechanical device, or computer software program. Amending Form 706 If you find that you must change something on a return that has already been filed, you should: • File another Form 706; • Enter “Supplemental Information” across the top of page 1 of the form; and • Attach a copy of pages 1, 2, 3, and 4 of the original Form 706 that has already been filed. File the amended Form 706 at the following address. Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 If you’re using a PDS, file at this address. Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 If you have already been notified that the return has been selected for examination, you should provide the additional information directly to the office conducting the examination. Supplemental Documents Note. You must attach the death certificate to the return. If the decedent was a citizen or resident of the United States and died testate (leaving a valid will), attach a certified copy of the will to the return. If you cannot obtain a certified copy, attach a copy of the will and an explanation of why it is not certified. Other supplemental documents may be required, as explained later. Examples include Form 712, Life Insurance Statement; Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return; Form 706-CE, Certificate of Payment of Foreign Death Tax; trust and power of appointment instruments; and state certification of payment of death taxes. If you do not file these documents with the return, the processing of the return will be delayed. If the decedent was a U.S. citizen but not a resident of the United States, you must attach the following documents to the return. 1. A copy of the inventory of property and the schedule of liabilities, claims against the estate, and expenses of administration filed with the foreign court of probate jurisdiction, certified by a proper official of the court. 2. A copy of the return filed under the foreign inheritance, estate, legacy, succession tax, or other death tax act, certified by a proper official of the foreign tax department, if the estate is subject to such a foreign tax. Instructions for Form 706 (Rev. 09-2022) -3-