Estate Return Due Date

[Randall]

The estate return due date is 9 months after date of death (6 month extension available). Is that due date the exact date of the month or the last day of the 9th month (including or following the month of death)?

[gfizer]

Form 706 is due 9 mos. from the exact date of death (i.e. for a decedent dying 1/12/12 Form 706 would be due on 10/12/12)

[Randall]

Thanks