The qualified heir must now file Form 706-A at the Cincinnati Service Center, regardless of whether the decedent was a U.S. citizen residing in the U.S., a resident alien, or a nonresident U.S. citizen. See Where To File below for the address.

You can apply for an automatic 6-month extension of time to file Form 706-A by filing Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes (Rev. January 2006). When asking for an automatic 6-month extension, you are not required to provide an explanation for your request. See Form 4768 for more details.