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Rev. 10/99
Form M-4768 Massachusetts
Application for Extension of Time to File Department of
Revenue
Massachusetts Estate Tax Return

File in duplicate with payment.

Name of decedent
¨
Mail to: Probate court Date of death
Name of ¨ ¨
applicant Docket number Decedent’s Social Security number
¨
Street address
Residence (domicile) at time of death

City/Town,
State, Zip code

Part 1. Extension of Time to File
Application is hereby made to the Commissioner of Revenue for the following extension of time to file the return of the estate named above.
Reason for application for extension: Mass. estate tax return due date

Extension date requested
¨

Part 2. Payment to Accompany Extension Request
1. Estimated amount of Massachusetts estate tax due . . . . . . . ¨ $
2. Less: Advance and/or estimated payments made (if any). . . . . $
3. Prior extension payments (attach copy of Form M-4768
and/or Form M-4768A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Payment in full of the amount in line 4 must be made within nine
4. Balance due with this application. Subtract the total of months after the date of death of the decedent. If the total amount
paid is less than 80% of the tax finally determined to be due, the
line 2 and line 3 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . $ extension is void and a penalty for late filing will be assessed.
Part 3. Certification
Name of executor, administrator, or person in possession of decedent’s property Name of attorney for estate

Street address Street address

City/Town State Zip City/Town State Zip

I declare under the penalties of perjury that this application has been examined by me and to the best of my knowledge and belief it is true
and correct.
Signature Title Date

Signature Title Date

Part 4. Notice to Applicant. To be completed by Estate Tax Bureau.
The application for extension of time to file is:ApprovedNot approved Other

Commissioner of Revenue Date
By
Make check payable to the Commonwealth of Massachusetts. Send to: Massachusetts Department of Revenue, Estate Tax Bureau, PO Box 7023,
Boston, MA 02204. Attach a copy of this application to the Estate Tax Return when filed.
Form code: 652

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                             Form M-4768 Instructions

Who May File                                                  Note: An extension of time to file does not extend the due
This application may be filed by an executor or administra-   date for payment of the tax. Form M-4768A, Application for
tor, or if there is no executor or administrator appointed,   Extension of Time to Pay Massachusetts Estate Tax, may
qualified and acting within the Commonwealth, then by any     be filed, if necessary.
person in actual or constructive possession of any property
                                                              When to File
of the decedent.
                                                              File this application sufficiently early to permit the Mass-
Due Date of Massachusetts Estate Tax                          achusetts Estate Tax Bureau to consider the application
Return, Form M-706                                            and reply before the due date of the return. An extension of
Form M-706, Estate Tax Return, is due within nine months      time to file shall only be granted if application is made prior
after the date of decedent’s death (with respect to those     to the due date of the return, accompanied by the estimated
estates of decedents dying on or after January 1, 1976).      tax payment.

                                                              How and Where to File
Specific Instructions
An extension of time to file must be for a reasonable period. Complete this form in duplicate and file with the Massachu-
The reasons for the extension must establish why it is im-    setts Department of Revenue, Estate Tax Bureau, PO Box
possible or impracticable for the executor to file a substan- 7023, Boston, MA 02204.
tially complete return on or before the due date.
                                                              Interest
In addition to a timely filing of this application, an amount
                                                              Any unpaid portion of the tax finally determined to be due
equal to the tax reasonably estimated to be due must be
                                                              will bear interest from the original due date of the return to
paid. Failure to pay 80% of the tax due by the due date
                                                              the date of payment.
shall void any extension and the return shall be subject to
a penalty for late filing. Make check payable to the Com-     Penalties
monwealth of Massachusetts. Enter the decedent’s Social
Security number on the check.                                 If the Massachusetts Estate Tax Return is not timely filed,
                                                              a penalty shall be imposed at the rate of 1% per month,
The Massachusetts Estate Tax Bureau will complete the         or fraction thereof, to a maximum of 25% of the unpaid
form and return a copy to the applicant. If the application isbalance.
approved, attach a copy to the estate tax return filed. The
estate tax return must be filed on or before the expiration ofIf the Massachusetts Estate Tax is not timely paid, a penalty
the extension period granted.                                 shall be imposed at the rate of ¹⁄�% per month, or fraction
                                                              thereof, to a maximum of 25% of the unpaid balance.

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