Form 8892

(Rev. December 2022)

Department of the Treasury 

Internal Revenue Service 

Application for Automatic Extension of Time To File 

Form 709 and/or Payment of 

Gift/Generation-Skipping Transfer Tax

Go to www.irs.gov/Form8892 for the latest information.

OMB No. 1545-1913

For calendar year 20 , or other tax year beginning , 20 , and ending , 20 .

Before you begin: Be sure that you have read the chart below to see if you must use Form 8892. 

IF you... AND you... THEN... 

file Form 4868 or Form 2350 do not expect to owe gift and/or GST tax do not use Form 8892. 

file Form 4868 or Form 2350 expect to owe gift and/or GST tax use Form 8892-V, Payment Voucher, 

(below) to pay gift and/or GST tax. 

need to extend the time to file 

Form 709 

are not requesting an extension for 

your individual income tax return 

use Form 8892. See instructions. 

Part I Identification 

Type or 

print 

1 Your first name and initial Last name 2 Social security number 

Street address (or P.O. box if mail is not delivered to street address) 

City, town, or post office; state; and ZIP code 

Part II Automatic Extension of Time To File Form 709 (Section 6081) 

If you are applying for an automatic 6-month extension of time to file Form 709 but are not applying for an extension of time to 

file your individual income tax return, check here. See instructions . . . . . . . . . . . . . . . . . . . .

If the donor died during the year, enter the date of death (mo., day, year) . 

✃ Detach Here and Mail With Your Payment ✁

Form 8892-V

(Rev. December 2022)

Department of the Treasury 

Internal Revenue Service 

Payment Voucher

Use this voucher when making a payment of gift and/or GST tax.

OMB No. 1545-1913

Part III Payment of Gift (and/or Generation-Skipping Transfer) Tax 

1 Tax year 

20 

2 Amount of gift tax paid 

$ 

3 Amount of GST tax paid (from Form 709) (see instructions) 

$ 

Complete 

if you file 

Part III 

only. (Type 

or print) 

4 Your first name and initial Last name 5 Social security number 

Street address (or P.O. box if mail is not delivered to street address) 

City, town, or post office; state; and ZIP code 

For Privacy Act and Paperwork Reduction Act Notice, see page 3. Cat. No. 37700N Form 8892 (Rev. 12-2022) 
Form 8892 (Rev. 12-2022) Page 2 

General Instructions 

Section references are to the Internal Revenue Code unless 

otherwise noted. 

Future developments. For the latest information about 

developments related to Form 8892, such as legislation enacted 

after it was published, go to www.irs.gov/Form8892. 

Purpose of Form 

Use Form 8892 for the following purposes. 

• To request an automatic 6-month extension of time to file 

Form 709 when you aren’t applying for an extension of time to 

file your individual income tax return using Form 4868, 

Application for Automatic Extension of Time To File U.S. 

Individual Income Tax Return, or Form 2350, Application for 

Extension of Time To File U.S. Income Tax Return.

• To make a payment of gift tax when you’re applying for an 

extension of time to file Form 709 (including payment of any 

generation-skipping transfer (GST) tax from Form 709). 

▲!

CAUTION

Form 8892 can’t be used for joint filings and can only 

be filed by an individual taxpayer. If both you and your 

spouse need to file Form 8892, use separate forms 

and mail the forms in separate envelopes. 

Who Must File 

Extending the time to file Form 709. If you obtained an 

extension of time to file your individual income tax return by 

using Form 4868 or Form 2350, the time to file your Form 709 is 

automatically extended. In this case, you don’t need to file Form 

8892 to extend the time to file Form 709. If you aren’t applying 

for an extension of time to file your individual income tax return, 

use Form 8892 to request an extension of time to file Form 709.

Note: An extension of time to file your Form 709 doesn’t extend 

the time to pay the gift tax. See Paying gift tax, next, if you 

expect to owe tax. 

Paying gift tax. If you expect to owe gift and/or GST tax, you 

must use Form 8892 to send in your tax payment. If you don’t 

pay the gift tax by the original due date of the return (generally, 

April 15), you will be charged interest and may be charged 

penalties. 

You can use the table on page 1 to determine whether to file 

Form 8892. 

When To File 

Paying tax. If you’re filing Form 8892 to pay gift tax, file by the 

due date for Form 709. Generally, this is April 15. See the 

Instructions for Form 709 for exceptions. If the due date falls on 

a Saturday, Sunday, or legal holiday, you can file the return on 

the next business day. 

Extension of time to file. File Form 8892 by the regular due 

date of Form 709. 

Unless the donor has died, don’t file this form before January 

1 of the year in which the Form 709 is due. The form can’t be 

processed before then. 

Where To File 

File Form 8892 at the following address.

Department of the Treasury 

Internal Revenue Service Center 

Kansas City, MO 64999

Private delivery services (PDSs). Filers can use certain PDSs 

designated by the IRS to meet the “timely mailing as timely 

filing” rule for tax returns. Go to www.irs.gov/PDS for the current 

list of designated services.

The PDS can tell you how to get written proof of the mailing 

date.

For the IRS mailing address to use if you’re using a PDS, go 

to www.irs.gov/PDSstreetAddresses.

▲!

CAUTION

PDSs can’t deliver items to P.O. boxes. You must 

use the U.S. Postal Service to mail any item to an IRS 

P.O. box address.

How To Complete the Form 

IF you’re extending... THEN complete... 

the time to file your Form 709 Parts I and II. 

the time to file your Form 709 

and making a gift tax payment 

Parts I, II, and only boxes 1, 2, 

and 3 of Part III. 

the time to file your individual 

income tax return and gift tax 

return (Form 709) by using 

Form 4868 or Form 2350, and 

need to make a gift tax payment 

Part III in its entirety. 

Filing Form 709 

You may file Form 709 any time before the extension expires. 

But remember, Form 8892 doesn’t extend the time to pay 

taxes. If you don’t pay the amount due by the original due date, 

you will owe interest. You may also be charged penalties. 

Interest. You will owe interest on any tax not paid by the 

original due date of your Form 709 even if you had a good 

reason for not paying on time. The interest runs until you pay 

the tax. 

Penalties. The late payment penalty is usually 1/2 of 1% of any 

tax not paid by the regular due date. It is charged for each 

month or part of a month the tax is unpaid. The maximum 

penalty is 25%. 

You might not owe the penalty if you had reasonable cause 

for paying late. Attach a statement to your Form 709, not Form 

8892, explaining the reason. 

Late filing penalty. A penalty is usually charged if your Form 

709 is filed after the due date (including extensions). It is usually 

5% of the tax not paid by the original due date for each month 

or part of a month your return is late. The maximum penalty is 

25%. You might not owe the penalty if you have reasonable 

cause for filing late. Attach a statement to your Form 709, not 

Form 8892, explaining the reason. 
Form 8892 (Rev. 12-2022) Page 3 

Specific Instructions 

Part II—Automatic Extension of Time To File 

Form 709 

If you aren’t applying for an extension of time to file your 

individual income tax return, you may apply for an automatic 

6-month extension of time to file Form 709 by completing Parts 

I and II. If you are making a payment along with the automatic 

extension request, also complete Part III, boxes 1, 2, and 3 only. 

See the instructions for Part III below. 

Complete Part II by checking the designated box. If the donor 

died during the tax year, enter the donor’s date of death in the 

space indicated. You don’t have to explain why you are asking 

for an automatic extension. We will contact you only if your 

request is denied.

Note: Keep a copy of the form for your records. 

Except when the donor has died (see Donor’s death next), any 

extension granted on Form 8892 will end on October 15 of the 

applicable year, unless the due date falls on a Saturday, 

Sunday, or legal holiday. In this case, the due date will be the 

next business day. 

Donor’s death. If the donor died during the tax year, Form 709 

may be due before April 15. See the Instructions for Form 709 to 

determine the due date. The maximum extension we will grant 

for Form 709 is 6 months from the initial due date. Enter the 

donor’s date of death in the space indicated. 

Part III—Payment of Gift (and/or 

Generation-Skipping Transfer) Tax 

If you are requesting an extension of time to file Form 709 with 

Form 8892 and are also making a payment of gift and/or GST 

taxes due, complete only boxes 1, 2, and 3 of Part III. If you 

have extended the time to file your individual income tax return 

and are only making a payment of gift and/or GST taxes due 

with Form 8892, complete Part III only, detach the completed 

payment voucher, and send it to the address provided under 

Where To File on page 2. 

Box 1. Enter the calendar year for which you are paying the gift 

and/or GST taxes due. Don’t enter the year you are filing Form 

8892. 

Box 3. Enter the amount of the GST tax paid from Form 709. 

The only GST tax you can pay with Form 8892 is the tax on a 

direct skip reported on Form 709. 

Paying by check or money order. Make your check or money 

order payable to “United States Treasury.” Don’t send cash. 

Write your social security number (SSN), daytime phone 

number, and the calendar year from box 1 (above), followed by 

“Form 709.” Enclose your payment with the detached and 

completed payment voucher, but don’t staple or attach your 

payment to the voucher. 

Note: If you changed your mailing address after you filed your 

last return, use Form 8822, Change of Address, to notify the IRS 

of the change. Showing a new address on Form 8892 will not 

update your record. You can get Form 8822 by calling 

800-829-3676. 

Privacy Act and Paperwork Reduction Act Notice. We ask 

for the information on this form to carry out the Internal 

Revenue laws of the United States. You are required to give us 

the information. We need the information to determine your 

eligibility for an extension of time to file a United States Gift (and 

Generation-Skipping Transfer) Tax Return. If you apply for an 

extension of time to file, you are required by Internal Revenue 

Code sections 6001 and 6011 to provide the information 

requested on this form. Section 6109 requires you to provide 

your identifying number. Routine uses of this information include 

giving it to the Department of Justice for civil and criminal 

litigation, and to cities, states, and the District of Columbia for 

use in administering their tax laws. 

We may also disclose this information to other countries 

under a tax treaty, to federal and state agencies to enforce 

federal nontax criminal laws, or to federal law enforcement and 

intelligence agencies to combat terrorism. 

If you fail to provide this information in a timely manner, or 

provide incomplete information, your application for an 

extension of time to file may be denied and you may be liable 

for interest and penalties. If you willfully provide false or 

misleading information, you may be subject to criminal 

prosecution. 

You aren’t required to provide the information requested on a 

form that is subject to the Paperwork Reduction Act unless the 

form displays a valid OMB control number. Books or records 

relating to a form or its instructions must be retained as long as 

their contents may become material in the administration of any 

Internal Revenue law. Generally, tax returns and return 

information are confidential, as required by section 6103. 

The time needed to complete and file this form will vary 

depending on individual circumstances. 

The estimated average time is: 

Learning about the law 

or the form . . . . . . . . . . . . . . . 13 min. 

Preparing the form . . . . . . . . . . . . 12 min. 

Copying, assembling, and 

sending the form to the IRS . . . . . . . . . 16 min. 

If you have comments concerning the accuracy of these time 

estimates or suggestions for making this form simpler, we would 

be happy to hear from you. You can send us comments from 

www.irs.gov/FormComments. Or you can write to:

Internal Revenue Service 

Tax Forms and Publications Division 

1111 Constitution Ave. NW, IR-6526 

Washington, DC 20224

Although we can’t respond individually to each comment 

received, we do appreciate your feedback and will consider 

your comments as we revise our tax forms, instructions, and 

publications.

Don’t send the tax form to this office. Instead, see Where To 

File, earlier.