When are estate taxes due for a decedent according to form 706?

Estate taxes for a decedent, as reported on IRS Form 706, are due nine months from the date of death. This timeline allows the estate executor or administrator sufficient time to gather the necessary financial information and complete the estate tax return. It is important for executors to adhere to this timeline to avoid potential penalties and interest on any taxes owed.

While the other options suggest different time frames for payment, they do not align with IRS regulations. Six months and twelve months are not the correct durations for estate tax due dates. Additionally, the requirement to file upon the filing of the will does not apply in this context, as the will's filing does not dictate the timeline for tax obligations. Understanding this deadline is crucial for proper estate administration and compliance with federal tax laws.