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Each qualified heir must now file Form 706-D at the Cincinnati Service Center, regardless of whether the decedent was a nonresident U.S. citizen or a filer other than a nonresident U.S. citizen. See Where To File below for the address.

The Pension Protection Act of 2006 has amended the provisions concerning qualified conservation contributions. See Qualified conservation contribution on page 4 for more details.

You can apply for an automatic 6-month extension of time to file Form 706-D 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.