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the important update information below.

New Mailing Addresses

Addresses for mailing certain forms have changed since the forms were last published. The new mailing 

addresses are shown below.

Mailing address for Forms 706‐A, 706‐GS(D), 706‐GS(T), 706‐NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, 

8924, 8928:

Department of the Treasury 

Internal Revenue Service Center 

Kansas City, MO 64999

Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855:

Taxpayers in the States Below Mail the Form to This Address

Connecticut, Delaware, District of Columbia, Georgia, 

Illinois, Indiana,Kentucky, Maine, Maryland, 

Massachusetts, Michigan, New Hampshire, New Jersey, 

New York, North Carolina, Ohio, Pennsylvania, Rhode 

Island, South Carolina, Vermont, Virginia, West Virginia, 

Wisconsin

Department of the Treasury 

Internal Revenue Service Center 

Kansas City, MO 64999

Alabama, Alaska, Arizona, Arkansas, California, 

Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, 

Louisiana, Minnesota, Mississippi, Missouri, Montana, 

Nebraska, Nevada, New Mexico, North Dakota, 

Oklahoma, Oregon, South Dakota, Tennessee, Texas, 

Utah, Washington, Wyoming

Department of the Treasury 

Internal Revenue Service Center 

Ogden, UT 84201

This update supplements these forms’ instructions. Filers should rely on this update for the changes described, 

which will be incorporated into the next revision of the forms’ instructions.
Form 8892

(Rev. December 2008)

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

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

File Form 4868 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 2008)

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. 12-2008) 
Form 8892 (Rev. 12-2008) Page 2 

General Instructions 

Section references are to the Internal Revenue Code unless 

otherwise noted. 

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 are not 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, and 

• 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). 

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. 

▲!

CAUTION

Who Must File 

Extending the time to file Form 709. 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. 

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. 

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. 

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 

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. 

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

date of Form 709. 

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. 

Where To File 

File Form 8892 at the following address: 

Department of the Treasury 

Internal Revenue Service Center 

Cincinnati, OH 45999 

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. 

• 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. 

• 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 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. 

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%. 

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 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. 
Form 8892 (Rev. 12-2008) Page 3 

Specific Instructions 

Part II—Automatic Extension of Time To File 

Form 709 

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. 

Part III—Payment of Gift (and/or 

Generation-Skipping Transfer) Tax 

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. 

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 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. 

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-6526, 

Washington, DC 20224. Do not send the tax form to this 

address. Instead, see Where To File, on page 2.