State and Federal Tax Deadlines for Arizona Personal Representatives

Here's a check list of IRS and Arizona forms and due dates for executors, administrators, and personal representatives.

Form No.

Title

Due Date

SS-4

(IRS form)

Application for Employer Identification Number

As soon as possible. The identification number is needed to collect assets, open accounts, and file returns.

56 (IRS form)

Notice Concerning Fiduciary Relationship

As soon as all necessary information is available.

72 (Arizona form)

Application for Waiver of Tax

No specific deadline. Form 72 is to be used only when an estate meets the filing requirement for filing a federal estate tax return and the return has not been prepared and property is selling.

210

(Arizona form)

Notice of Assumption of Duties in a Fiduciary Capacity

No specific deadline. Used to notify the Arizona

Department of Revenue of the creation or termination of a fiduciary relationship for a decedent's estate.

706 (IRS form)

United States Estate (and Generation-Skipping Transfer) Tax Return

Nine months after decedent's death.

706-CE (IRS form)

Certificate of Payment of Foreign Death Tax

Nine months after decedent's death. To be filed with Form 706.

706-GS(D) (IRS form)

Generation-Skipping Transfer for Distributions

See form instructions.

706-GS(D-1) (IRS form)

Notification of Distribution from a Generation-Skipping Trust

See form instructions.

706-GS(T) (IRS form)

Generation-Skipping Transfer Tax Return for Terminations

See form instructions.

706-NA (IRS form)

United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of Nonresident Not a Citizen of the United States

Nine months after date of decedent's death.

706-QDT (IRS form)

United States Estate Tax Return for Qualified Domestic Trusts

April 15 of the year following any calendar year in which taxable were made.

709

(IRS form)

United States Gift (and Generation-Skipping Transfer) Tax Return

Generally, April 15 following the calendar year when the gifts were made. If the donor died during the year in which the gifts were made, return is due not later than earlier of : (1) due date (with extensions) for filing donor's federal estate tax return; or (2) April 15 of the year following the calendar year when the gifts were made. See Treas. Regs. Section 25.6075-1 for more information.

712

(IRS form)

Life Insurance Statement

Part 1 to be filed with estate tax return.

1040

(IRS form)

U.S. Individual Income Tax Return

Generally, April 15 of the year after death.

1041

(IRS form)

U.S. Individual Income Tax Return

Fifteenth day of 4th month after end of estate's tax year.

1041-ES

(IRS form)

Estimated Income Tax for Estates and Trusts

Generally, April 15, June 15, Sept. 15, and Jan. 15 for calendar-year filers.

4768

(IRS form)

Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes

See form instructions.

4810

(IRS form)

Request for Prompt Assessment Under Internal Revenue Code Section 6501 (d)

As soon as possible after filing Form 1040 or Form 1041.

4868

(IRS form)

Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

Generally, April 15 of the Year after death, If return had not been filed for calendar year prior to decedent's death, and decedent dies before April 15, Form 4868 must be filed by April 15 of that year.

5495

(IRS form)

Request for Discharge from Personal Liability Under Internal Revenue Code Section 6905

After Filing the returns listed on this form.

7004

(IRS form)

Application for Automatic Extension of Time to File Certain Business Income Tax, Information and Other Returns

On or before the due date of the applicable tax return. For Forms 1041 that are due to be filed after Dec. 31, 2008, the automatic extension period has been reduced from 6 months to 5 months.

8855

(IRS form)

Election to Treat a Qualified Revocable Trust as Part to an Estate

Fifteenth day of 4th month after end of estate's tax year.

This information is no substitution for sound legal and accounting advice. Please call Starr Law Firm, PLC at 866-920-0549 to schedule a time to meet and discuss any questions you may have.