
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 107-16 Section 542(b)(3)]
[CITE: 26USC6075]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                    Subchapter A--Returns and Records
 
           PART V--TIME FOR FILING RETURNS AND OTHER DOCUMENTS
 
Sec. 6075. Time for filing estate and 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91-614, title I, 
Secs. 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub. L. 94-
455, title XX, Sec. 2008(b), Oct. 4, 1976, 90 Stat. 1892; Pub. L. 96-
167, Sec. 8(a)-(c), Dec. 29, 1979, 93 Stat. 1277, 1278; Pub. L. 97-34, 
title IV, Sec. 442(d)(3), Aug. 13, 1981, 95 Stat. 322.)


                               Amendments

    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, Sec. 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, Sec. 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, Sec. 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, Sec. 101(b), substituted ``9 
months'' for ``15 months''.
    Subsec. (b). Pub. L. 91-614, Sec. 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 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

    Section 8(d) of Pub. L. 96-167 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

    Section 2008(d)(2) of Pub. L. 94-455 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 2523, 2642, 6166, 7269 of 
this title.
