Can an executor request a tax filing extension?

Extensions may be available for certain returns, but estimated tax must often be paid by the original deadline. When preparing the return, tax deadlines in an estate can include final individual returns, fiduciary income tax returns, estate tax returns, gift tax returns, payroll filings, and state forms. Tax consequences can vary with ownership, timing, beneficiary status, basis, and whether the payment is principal or income. Keep the underlying source records together, and ask a CPA, enrolled agent, or tax attorney to make sure the taxpayer, form, basis, and deadline all line up before filing.