I request an extension of time until October , 20 , (or, if donor died during the year, until ,

20 , (see instructions)) to file my Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for tax

year 20 . If the donor died during the year, enter the date of death (mo., day, year) .

Form 8892

Department of the Treasury

Internal Revenue Service

Payment of Gift/GST Tax and/or Application

for Extension of Time To File Form 709

OMB No. 1545-1913

Identification

1 2

34 5

6

7

Your first name and initial 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

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

Tax year

20

Amount of gift tax paid

$

Amount of GST tax paid (from Form 709)

Application for Extension of Time To File Form 709 (If you complete Part III, file the original and one

copy of the form.) The IRS will show below whether or not your application is approved and will return

the copy.

/ /

Explain why you need an extension. You must give an adequate explanation 

Part III

Part I

Part II

$

Signature and Verification

Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and

belief, it is true, correct, and complete; and, if prepared by someone other than the taxpayer, that I am authorized to prepare this form.

Signature of taxpayer

Signature of preparer

other than taxpayer

Date

Cat. No. 37700N Form 8892 (1-2005)

Date

(January 2005)

Last name

 If you complete Part III, file in duplicate.

Please type or

print.

File the original

(and one copy

if you complete

Part III) by the

due date for

filing your return.

See instructions.

Notice to

Applicant

We have approved your application.

We have not approved your application.

However, we have granted a 10-day grace period to . This grace period is

considered a valid extension of time for elections otherwise required to be made on a timely return.

We have not approved your application. After considering the information you provided in line 7 above, we

cannot grant your request for an extension of time to file. We are not granting a 10-day grace period.

We cannot consider your application because it was filed after the due date of your return.

Other 

Director

Taxpayer’s name (and agent’s name, if applicable)

Number and street (include suite, room, or apt. no.) or P.O. box number

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

Date

To Be

Completed

by the IRS

Taxpayer’s social security number

Return Label

(Please type or print)

(Do not detach)

Agents:

Always include taxpayer’s name on Return Label.

We cannot consider your application because it was not signed.

For Privacy Act and Paperwork Reduction Act Notice, see page 3.
Form 8892 (1-2005) Page 2

General Instructions

Purpose of Form

Use Form 8892 for the following

purposes:

● To make a payment of gift tax when

you are applying for an extension of time

to file Form 709 (including payment of

any generation-skipping transfer (GST)

tax from Form 709), and

● To request an extension of time to file

Form 709, when you are not applying for

an extension of time to file Form 1040.

Form 8892 cannot 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.

Previously, certain Form 709 extensions

were requested by letter. Form 8892

replaces the use of a letter. You must

use Form 8892 to request an extension

of time to file Form 709 in either of the

following situations:

● You are not applying for an extension

of time to file your individual income tax

return (Form 1040), or

● You have already obtained a 4-month

extension on Form 4868, Application for

Automatic Extension of Time To File

U.S. Individual Income Tax Return, and

need an additional extension only for

Form 709. In this case, use Form 8892

to request an additional extension for

Form 709. (But, if you obtain an

additional Form 1040 extension with

Form 2688, Application for Additional

Extension of Time To File U.S. Individual

Income Tax Return, that will also give

you an additional extension for Form 709

and you do not need to use Form 8892.)

Paying gift tax. An extension of time to

file your Form 709 does not extend the

time to pay the gift tax.

If you file Form 4868 by the regular

due date of your income tax return, you

will automatically be given a 4-month

extension of time to file your Form 709.

You do not need to do anything else to

receive the extension of time to file your

Form 709.

However, if you also expect to owe

gift and/or GST tax, you must use Form

These same rules apply if you file

Form 2350, Application for Extension of

Time To File U.S. Income Tax Return,

rather than Form 4868.

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

You file Form 4868 Do not expect to owe gift tax Do not use Form 8892

You file Form 4868 Expect to owe gift tax Use Form 8892 to pay gift tax

You previously filed Form 4868 Are filing Form 2688 to request an additional

extension for your Form 1040

Do not use Form 8892

You previously filed Form 4868 Are requesting an additional extension for

Form 709 but not Form 1040

Use Form 8892

You need to extend the time to file Form 709 You are not requesting an extension for your

Form 1040

Use Form 8892

When To File

Paying tax. If you are 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.

Extensions of time to file. File Form

8892 by the regular due date (or the

extended due date if a previous

extension was granted) of Form 709.

However, to avoid a possible late filing

penalty in case your request for an

extension is not granted, you should file

Form 8892 early enough to allow the IRS

to consider your application and reply

before the Form 709 regular or extended

due date.

Where To File

If you live in the United States, file Form

8892 at the following address:

Internal Revenue Service Center

Cincinnati, OH 45999

If you live in a foreign country, U.S.

possession, or have an APO or FPO

address, file Form 8892 at the following

address:

Internal Revenue Service Center

Philadelphia, PA 19255

Private delivery services. You can use

certain private delivery services

designated by the IRS to meet the

“timely mailing as timely filing/paying”

rule for tax returns and payments. These

private delivery services include only the

following.

● Federal Express (FedEx): FedEx

Priority Overnight, FedEx Standard

Overnight, FedEx 2Day, FedEx

International Priority, and FedEx

International First.

● United Parcel Service (UPS): UPS

Next Day Air, UPS Next Day Air Saver,

UPS 2nd Day Air, UPS 2nd Day Air

A.M., UPS Worldwide Express Plus, and

UPS Worldwide Express.

The private delivery service can tell

you how to get written proof of the

mailing date.

How To Complete the Form

If you are applying for an extension of

time to file your income and gift tax

returns by using Form 4868 and need to

make a payment of gift tax, complete

Parts I and II only and sign the form.

If you are filing Form 8892 to request

an extension of time to file your gift tax

return, complete Parts I and III, sign the

form, and complete the Return Label in

the Notice to Applicant. If you are

making a payment along with the

extension request, also complete Part II.

Filing Form 709

You may file Form 709 any time before

the extension expires. But remember,

Form 8892 does not extend the time to

pay taxes. If you do not 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 return 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%.

Late filing penalty. A penalty is usually

charged if your return 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

CAUTION

Unless the donor has died, do not file

this form before January 1 of the year

following the year of the gift tax return. The

form cannot be processed before then.

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.

You can use the table at the bottom

of this page to determine whether to file

Form 8892.

Next Day 12:00 pm, DHL Next Day 3:00

pm, and DHL 2nd Day Service.

8892 to send in your tax payment. If you

do not 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.

● DHL Express (DHL): DHL Same Day

Service, DHL Next Day 10:30 am, DHL
Form 8892 (1-2005) Page 3

Specific Instructions

Part II—Payment of Gift

(and/or Generation-Skipping

Transfer) Tax

Complete Part II only if you are making a

payment of gift and/or GST taxes due

with Form 8892 and are applying for an

extension of time to file your gift tax

return. The only GST tax you can pay

with Form 8892 is the tax on a direct

skip reported on Form 709.

Line 3. Enter the calendar year for which

you are paying the gift and/or GST taxes

due. Do not enter the year you are filing

Form 8892.

Paying by check or money order.

Make your check or money order

payable to the “United States Treasury.”

Do not send cash. Write your social

security number (SSN), daytime phone

number, and the calendar year from line

3 above, followed by “Form 709.”

Enclose your payment with Form 8892,

but do not staple or attach your

payment to the form.

Part III—Application for

Extension of Time To File

Form 709

Complete Part III only if you are applying

for an extension of time to file Form 709

but are not applying for an extension of

time to file your income tax return. You

must complete the “Signature and

Verification” portion of this form. See

Signature and Verification below.

Line 6. The maximum extension we will

grant for Form 709 is 6 months. If you

are filing Form 8892 to request an initial

extension, we will give you a 6-month

extension. If you are filing Form 8892 to

request an extension beyond the

4-month extension of your Form 1040

(received by filing Form 4868), we will

give you an additional 2 months. If you

request an additional 2-month extension

for your Form 1040 and it is granted,

you do not need to file Form 8892.

Line 7. Explain in detail why it is

impossible or impractical to file Form

709 by the regular due date (or the

extended due date if a previous

extension was granted). We cannot

accept incomplete reasons, such as

“illness” or “practitioner too busy,”

without an adequate explanation.

Signature and Verification. This form

must be signed by the taxpayer.

However, see below. The duplicate copy

does not need an original signature.

Others who can sign for you.

Anyone with a power of attorney can

sign Form 8892 for you. Attorneys,

CPAs, and enrolled agents can sign for

you without a power of attorney. Also, a

person in a close personal or business

relationship to you can sign without a

power of attorney if you cannot sign.

There must be a good reason why you

cannot sign, such as illness or absence.

Attach an explanation.

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 the

Internal Revenue Code sections 6001

and 6011 to provide the information

requested on this form.

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 are not 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 Code 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 13 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 write to the Internal Revenue

Service, Tax Products Coordinating

Committee, SE:W:CAR:MP:T:T:SP, 1111

Constitution Avenue, NW, IR-6406,

Washington, DC 20224. Do not send the

tax form to this address. Instead, see

Where To File, on page 2.

Except when the donor has died (see

below), any extension granted on Form

8892 will end on October 15 of the

applicable year, unless the due date falls

on a Saturday or Sunday, in which case

the due date will be the next business

day. Enter the applicable day and year in

the space indicated.

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. In this case, we

will not grant an extension of more than

6 months from the initial due date. Enter

the requested extended due date in the

space indicated. Also enter the donor’s

date of death.

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 1-800-829-3676.

If the post office does not deliver mail

to your street address, enter the P.O.

box number instead.

Notice to Applicant and Return Label.

You must complete the Return Label to

receive the Notice to Applicant. We will

use it to tell you if your application has

been approved. Do not attach it to your

Form 709—keep it for your records.

Code section 6109 requires you to

provide your social security number

(SSN) or individual taxpayer identification

number (ITIN). 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.

owe the penalty if you have reasonable

cause for filing late. Attach a statement

to your Form 709, not Form 8892,

explaining the reason.