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Title 26 — Internal Revenue CodeRelease 119-73

§2662 Return requirements

Title 26 › Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter G— - Administration › § 2662

Last updated Apr 6, 2026|Official source

Summary

The Treasury Secretary must make rules that say who has to file this tax return and when to file it. As much as possible, the person who files should be the person liable under section 2603(a). For a direct skip (except from a trust), the return is due when an estate or gift tax return for that transfer must be filed. In other cases, it is due by the 15th day of the 4th month after the person’s taxable year ends. The Secretary can also require whatever information is needed on the return.

Full Legal Text

Title 26, §2662

Internal Revenue Code — Source: USLM XML via OLRC

(a)The Secretary shall prescribe by regulations the person who is required to make the return with respect to the tax imposed by this chapter and the time by which any such return must be filed. To the extent practicable, such regulations shall provide that—
(1)the person who is required to make such return shall be the person liable under section 2603(a) for payment of such tax, and
(2)the return shall be filed—
(A)in the case of a direct skip (other than from a trust), on or before the date on which an estate or gift tax return is required to be filed with respect to the transfer, and
(B)in all other cases, on or before the 15th day of the 4th month after the close of the taxable year of the person required to make such return in which such transfer occurs.
(b)The Secretary may by regulations require a return to be filed containing such information as he determines to be necessary for purposes of this chapter.

Legislative History

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Effective Date

Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title. Extension of Time for Filing Return Pub. L. 111–312, title III, § 301(d)(2), Dec. 17, 2010, 124 Stat. 3300, provided that: “In the case of any generation-skipping transfer made after December 31, 2009, and before the date of the enactment of this Act [Dec. 17, 2010], the due date for filing any return under section 2662 of the Internal Revenue Code of 1986 (including any election required to be made on such a return) shall not be earlier than the date which is 9 months after the date of the enactment of this Act.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 2662

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73