The trustee or designated filer must now file Form 706-QDT at the Cincinnati Service Center, regardless of whether the estate of the decedent (grantor of the QDOT) filed a Form 706, U.S. Estate (and Generation-Skipping Transfer) Tax Return; or a Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States. See Where To File on page 2 for the address.

You can apply for an automatic 6-month extension of time to file Form 706-QDT by filing Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes. 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.