On September 13, 2011 the IRS issued Notice 2011-76 which modified certain dates for IRS forms for decedents who died in 2010. First, the new due date for filing Form 8939 (to opt out of the Federal estate tax and allocate basis to assets for decedents dying in 2010) has been extended from November 15, 2011 to January 17, 2012. Second, the due date for filing Form 706 for 2010 decedents dying before December 17th remains September 19, 2011, but if a timely filed extension request is made on or before September 19, 2011, then an automatic extension of the time to both file the return and pay the tax is granted until March 19, 2012. If the 2010 decedent died on or after December 17, the timely filed extension will be granted until 15 months after the date of death.