| When and Where is the Estate Tax Return Filed?
Filing date of the Estate Tax return Form 706
Generally, the estate tax return is due nine months after the date of death (of the decedent). A six month extension is available if requested prior to the due date and the estimated correct amount of tax is paid before the due date.
Filing Address of Estate Tax return Form 706
The US Estate Tax return Form 706 is filed at the mailing address shown below;
Internal Revenue Service
Cincinnati, Oh 45999 | 
