Packages sent to our Kansas City Service Center from private delivery services may have been returned or delayed due to the coronavirus (COVID-19) outbreak. This issue affects delivery of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. You can take one of the actions described below to ensure that your Form 706 package is considered timely filed. I sent my Form 706 filing package last week using a private delivery service (PDS) designated by the IRS to meet the “timely mailing as timely filing” rule under section 7502 of the Internal Revenue Code for tax returns and received notice that it could not be delivered. What should I do? Ask the PDS to attempt delivery again to the Kansas City Service Center. In general, your return will be considered timely filed if the original mailing was timely postmarked, regardless of when delivery actually occurs. In the absence of receipt before the due date, timeliness will be based on the date recorded by the PDS. The PDS was unable to hold my Form 706 package and returned it to me. What should I do? Maintain the integrity of the original package (i.e., do not open it; just place it inside a new envelope or shipping box) and refile it. Keep the original proof of mailing along with the new proof of mailing and any record of the date the PDS attempted delivery for your records. In general, your Form 706 will be considered timely filed if the original mailing was timely postmarked. In the absence of receipt before the due date, timeliness will be based on the date recorded by the PDS. I opened the Form 706 package after the PDS returned it to me. Will my original mailing still count as timely filing? Keep a copy of the original envelope with the date recorded by the PDS and any other documentation that would establish your original mailing date and the date that the PDS attempted delivery, so that proof will be available when needed. You should also keep a copy of the contents of the original package. Refile the entire package, including the original envelope and proof of mailing.
