How do you get an extension to file the inheritance tax return?

An automatic extension is granted, provided that either an Application for Extension of Time to File Inheritance Tax Return (INH 304 form, attached below) or a copy of the federal extension (Form 4768) is attached to the return when it is filed by the extended due date.  Granting of an extension by the Commissioner does not affect the liability of the estate for interest.

 

 

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