Form 8892

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

OMB No. 1545-1913

Identification

1 2

12 3

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

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

Tax year

20

Amount of gift tax paid

$

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

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

Part I

Part II

$

Cat. No. 37700N Form 8892 (Rev. 1-2006)

(Rev. January 2006)

Last name

Type or

print

For Privacy Act and Paperwork Reduction Act Notice, see page 3.

 Detach Here and Mail With Your Payment 

OMB No. 1545-1913

Department of the Treasury

Internal Revenue Service

Payment Voucher

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

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) 

4 Your first name and initial 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

Last name

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

Complete

if you file

Part III

only. (Type

or print)

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

File Form 4868

Need to extend the time to file

Form 709

do not expect to owe gift and/or GST tax

expect to owe gift and/or GST tax

are not requesting an extension for

your individual income tax return

do not use Form 8892

use Form 8892-V, Payment Voucher

(below) to pay gift and/or GST tax

use Form 8892 (see instructions)

Form 8892-V

(Rev. January 2006)

✁ ✃
Form 8892 (Rev. 1-2006) Page 2

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 (PDSs). In addition to the United

States mail, you can use certain PDSs 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

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 owe the penalty if

you have reasonable cause for filing late. Attach a statement

to your Form 709, not Form 8892, explaining the reason.

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.

● DHL Express (DHL): DHL Same Day Service, DHL Next

Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00

pm, and DHL 2nd Day Service.

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).

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

Form 709, when you are not applying for an extension of time

to file your individual income tax return using Form 4868, and

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 if you are not

applying for an extension of time to file your individual

income tax return using Form 4868.

Paying gift tax. An extension of time to file your Form 709

does not extend the time to pay the gift tax.

If you also expect to owe gift and/or GST tax, you must

use Form 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.

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.

CAUTION

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.

You can use the table at the beginning of page 1 to

determine whether to file Form 8892.

When To File

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

date of Form 709.

What’s New

● Beginning January 2006, use this revision of Form 8892 to

apply for an automatic 6-month extension of time to file Form

709 if you are not applying for an extension of time to file

your individual income tax return using Form 4868.

● All requests made using Form 8892 (Rev. January 2006) will

be considered as a request for an automatic 6-month

extension of time to file Form 709. You do not have to sign the

form or explain why you are asking for an automatic extension.

● Form 8892 no longer includes the Notice to Applicant

section, previously used to notify filers that his or her

extension was approved. We will now contact you only if

your request is denied.

IF you are 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, and need to make

a gift tax payment

Part III in its entirety

Note. If you obtained an automatic 6-month extension of time

to file your individual income tax return by using Form 4868,

the time to file your Form 709 is automatically extended. In

this case, you do not need to file Form 8892 to extend the

time to file Form 709. However, see Paying gift tax below, if

you expect to owe gift tax.

Section references are to the Internal Revenue Code unless

otherwise noted.
Form 8892 (Rev. 1-2006) Page 3

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. 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 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

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 write to the

Internal Revenue Service, Tax Products Coordinating

Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.

NW, IR-6406, Washington, DC 20224. Do not send the tax

form to this address. Instead, see Where To File, on page 2.

Specific Instructions

Part II—Automatic Extension of Time To

File Form 709

Part III—Payment of Gift (and/or

Generation-Skipping Transfer) Tax

You may apply for an automatic 6-month extension of time

to file Form 709 by checking the designated box and

completing the form as instructed below. You do not have to

explain why you are asking for an automatic extension. We

will contact you only if your request is denied.

If you are applying for an automatic extension of time to

file Form 709 but are not applying for an extension of time to

file your individual income tax return, complete Parts I and II

only. Send the entire form (page 1) to the address provided

under Where To File, on page 2.

If you are making a payment along with the automatic

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

only, and send the entire form (page 1) to the address provided under Where To File, on page 2.

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

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,

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.

If you are 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. 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 box 1 (above),

followed by “Form 709.” Enclose your payment with the

detached and completed payment voucher, but do not 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 1-800-829-3676.

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.