Last May, using its new authority under the Victims of Terrorism Relief Act, the IRS granted similar relief for income and certain employment and excise tax returns. Recently, it received a few inquiries about the implication for estate tax returns. Since there was no intent to exclude estates from the earlier relief, the IRS readily granted it.

Affected estates will not owe any interest or penalties for the amount of time that the IRS earlier extended their filing or payment deadline, and the IRS will refund such amounts to affected estates that have already paid them.

Estate representatives should call 1-866-699-4083 (toll free), 7:00 a.m. to 7:00 p.m. weekdays, or write to the Cincinnati Compliance Service Center, Estate and Gift Tax Department, Attn: Stop 824, 201 W. River Center Blvd., Covington, KY 41011.

Generally, an affected estate is one that had tax records located in the New York City or Arlington County, Virginia, disaster area, or whose estate tax returns was signed by a person with a principal residence – or a corporate fiduciary with a place of business from which it primarily administers estate matters – in one of these places. 

The IRS had extended the deadlines for affected estates as follows:

• Original returns due Sept. 11 through Nov. 30, 2001 – 120-day postponement, plus a 6-month extension
• Returns with an extended due date from Sept. 11 through Nov. 30, 2001 – 120-day postponement
• Returns with an extended due date from Dec. 1, 2001, through Jan. 31, 2002 – postponement to Feb. 15, 2002, if the estate’s tax records, computers, or other essential su