The IRS announced that, because it has not yet released the final Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, on which an executor can elect not to have the estate tax apply to an estate of a 2010 decedent, the due date for that return will not be April 18, 2011 (the date on which a 2010 decedent’s final income tax return would be due), but some later date.