April 1, 2020
Publication

Federal Gift and GST Tax Returns and Payments Due Date Delayed Until July 15

The IRS has delayed the due date for filing 2019 federal gift and generation-skipping transfer (GST) tax returns and making federal gift and GST tax payments from April 15, 2020, to July 15, 2020.

Earlier this month, the IRS provided that the due date for filing federal income tax returns and making federal income tax payments due April 15, 2020, is automatically postponed to July 15, 2020. Now, the IRS has provided that the due date for filing Forms 709 and making federal gift tax and GST tax payments due April 15, 2020, also is automatically postponed to July 15, 2020.

An extension to file beyond the new July 15, 2020 due date, by Oct. 15, 2020, may be obtained by filing Form 8892 by July 15, 2020. However, any federal gift and GST tax payments will still be due on July 15, 2020.

Note that the IRS has not postponed the due date for filing federal estate tax returns (generally, nine months after the date of death).

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