Clearly anyone who thinks that simply applying for an extension has never filed a complex Federal Estate Tax Return.  Many returns end up being hundreds of pages long with tax liability, not extended, that may be in the hundreds of thousands or millions.   The problem is that the software updates need to be ready for estate tax returns based not on the due date but the date of death.  My office usually starts entering information into the return within the first 3 months after death.

The software my office used before changing was capable of doing this.  Maybe those of use who file Form 706 should understand that Intuit only prepares Form 706 if you die later in the year.