The Internal Revenue Service (IRS) has announced that the due date for certain taxpayers filing Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, and/or making payments of federal estate and generation skipping transfer tax is automatically extended until July 15, 2020. Ordinarily such filings and payments are due nine months after the date of death of a decedent. If the due date for filing the estate tax return and/or paying estate tax falls on or after April 1, 2020 and before July 15, 2020 (the “postponement period”), Notice 2020-23 automatically extends the due date for filing and/or payment until July 15, 2020. No interest or penalties will be imposed during the postponement period. MORE.