Estate tax return deadlines for a death in 2026
Every deadline runs from the date of death. The federal return and most state returns are due nine months later, but Connecticut is earlier, and Pennsylvania pays a discount for early payment. Pick the state and month of death.
- Form 706
- 9 months
- Automatic extension to file
- 6 months
- Earliest state return
- Connecticut, 6 months
- Pennsylvania discount
- 5 % within 3 months
First deadline for this death
June 2026
Same day of the month as the death, in the month shown.
| Federal Form 706, if required | December 2026 |
| With the automatic 6-month extension | June 2027 |
| Pennsylvania early payment discount until | June 2026 |
| Pennsylvania inheritance tax due | December 2026 |
An extension to file is not an extension to pay: interest runs from the original date.
Compiled by Radif Partners · How we calculate · figures read on the state revenue department, the statute and irs.gov · not legal or tax advice
The federal estate tax return, Form 706, is due 9 months after the date of death, and so is any tax owed. Form 4768 gives an automatic 6-month extension to file, but not to pay, so an estimate of the tax still goes in at 9 months. The return is required when the gross estate plus adjusted taxable gifts exceeds $15,000,000 in 2026, or when the executor elects portability for the surviving spouse. State estate tax returns follow their own calendars: 10 of the 13 jurisdictions use 9 months, Connecticut wants its tax at 6 months, the District of Columbia allows 10 months and Oregon 12 months. Inheritance taxes have their own rules. Pennsylvania tax becomes delinquent at 9 months and is reduced by 5 % if paid within 3 months; New Jersey wants its return within 8 months; Kentucky allows 24 months for deaths from July 1, 2026, with a discount within 14 months.
Federal: Form 706 at nine months
The Form 706 instructions set the rule: the return is filed within 9 months after the date of death, and the estate and generation-skipping taxes are due at the same date. The deadline falls on the same day of the month: a death on March 14, 2026 gives December 14, 2026. Form 4768 requests an automatic 6-month extension to file, which moves that return to June 14, 2027. An extension of time to pay is a separate request, made on the same form; without it, the tax is still due at 9 months. In some cases the estate can also elect on the return to pay in installments under section 6166, or to postpone the part of the tax due on a reversionary or remainder interest under section 6163, as the instructions note. The statute behind the dates is section 6075.
Who files: for deaths in 2026, the executor of every citizen or resident whose gross estate, plus adjusted taxable gifts and any pre-1977 specific exemption, exceeds $15,000,000. An executor who wants to pass the unused exclusion to a surviving spouse files too, whatever the size of the estate, and must meet the same deadline; the late relief for that case runs to the fifth anniversary of the death (portability).
Due dates for a death this year
First deadline for this death
February 2027
| Federal Form 706, if required | February 2027 |
| With the automatic 6-month extension | August 2027 |
| New York ET-706 | February 2027 |
State estate tax returns
A state return is due whenever the estate exceeds the state's filing threshold, which is far below the federal one in most states. Maryland, for one, states on Form MET 1 that its return is due within nine months even when no federal Form 706 is required.
| Jurisdiction | Return | Due after death | Death on March 14, 2026 |
|---|---|---|---|
| Connecticut | CT-706/709 | 6 months | September 2026 |
| Hawaii | M-6 | 9 months | December 2026 |
| Illinois | 700 | 9 months | December 2026 |
| Maine | 706ME | 9 months | December 2026 |
| Maryland | MET 1 | 9 months | December 2026 |
| Massachusetts | M-706 | 9 months | December 2026 |
| Minnesota | M706 | 9 months | December 2026 |
| New York | ET-706 | 9 months | December 2026 |
| Rhode Island | RI-706 | 9 months | December 2026 |
| Vermont | EST-191 | 9 months | December 2026 |
| Washington | Washington Estate and Transfer Tax Return | 9 months | December 2026 |
| District of Columbia | D-76 | 10 months | January 2027 |
| Oregon | OR-706 | 12 months | March 2027 |
Connecticut stands out: its estate tax is due 6 months after death under section 12-392 of its General Statutes, earlier than the federal date; tax unpaid at that date bears a penalty and interest of one percent per month. The District of Columbia allows 10 months for Form D-76 (2026 D-76 instructions), and Oregon allows 12 months for Form OR-706 (Oregon instructions). Each state sets its own extension rules on its own form.
Inheritance taxes: due dates and discounts
Inheritance taxes fall on what each heir receives, and their deadlines differ from the estate tax calendar.
| State | Due | Early payment discount |
|---|---|---|
| Pennsylvania | delinquent at 9 months | 5 % if paid within 3 months |
| New Jersey | return within 8 months | none; interest after the due date |
| Kentucky, death before July 1, 2026 | 18 months | 5 % if paid within 9 months |
| Kentucky, death from July 1, 2026 | 24 months | 5 % if paid within 14 months |
| Maryland | when the property is distributed from the estate | none |
| Nebraska | set in the county court proceeding | none |
Pennsylvania's rule is unusual: the tax is due at death and only becomes delinquent at 9 months, and the Department of Revenue reduces it by 5 % when paid within 3 months. An estate that can value the assets quickly can therefore pay within three months and keep the discount. Kentucky changed its calendar in 2026: for deaths on or after July 1, 2026, KRS 140.210 gives 24 months before interest and a discount within 14 months, against 18 months and 9 months before. New Jersey charges interest from 8 months after death, as its general information sheet explains. In Nebraska the tax is determined by the county court and collected by the county, with a report to the county treasurer. The inheritance tax page compares the rates.
Gift tax returns
Lifetime gifts have a separate calendar. Form 709 is due on April 15 of the year after the gift: April 15, 2027 for gifts made in 2026. If the donor dies during the year, the executor files the last Form 709 by the earlier of the estate tax return due date, with extensions, and the regular April 15 date. Connecticut's own gift and estate tax return, CT-706/709, is also due on April 15 of the following year for gifts.
Why the dates matter even when no tax is due
A missed deadline does more than add interest. The portability election is lost if Form 706 is late and the estate was required to file. Connecticut adds a penalty of ten percent, or fifty dollars if greater, to tax unpaid at six months. Pennsylvania's discount is gone after 3 months. The calculator at the top of this page puts the dates for a given state and month of death side by side.