Form 8892 - Application For Automatic Extension Of Time To File Form 709 And/or Payment Of Gift/generation-Skipping Transfer Tax Page 2
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Form 8892 (Rev. 12-2008)
Page
General Instructions
Where To File
File Form 8892 at the following address:
Section references are to the Internal Revenue Code unless
otherwise noted.
Department of the Treasury
Internal Revenue Service Center
Purpose of Form
Cincinnati, OH 45999
Use Form 8892 for the following purposes:
Private delivery services (PDSs). In addition to the United
To request an automatic 6-month extension of time to file
States mail, you can use certain PDSs designated by the IRS
Form 709, when you are not applying for an extension of time
to meet the “timely mailing as timely filing/paying” rule for tax
to file your individual income tax return using Form 4868,
returns and payments. These private delivery services include
Application for Automatic Extension of Time To File U.S.
only the following.
Individual Income Tax Return, and
DHL Express (DHL): DHL Same Day Service, DHL Next
To make a payment of gift tax when you are applying for
Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00
an extension of time to file Form 709 (including payment of
pm, and DHL 2nd Day Service.
any generation-skipping transfer (GST) tax from Form 709).
Federal Express (FedEx): FedEx Priority Overnight, FedEx
Form 8892 cannot be used for joint filings and can
Standard Overnight, FedEx 2Day, FedEx International Priority,
only be filed by an individual taxpayer. If both you
and FedEx International First.
and your spouse need to file Form 8892, use
United Parcel Service (UPS): UPS Next Day Air, UPS Next
separate forms and mail the forms in separate
CAUTION
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
envelopes.
Worldwide Express Plus, and UPS Worldwide Express.
Who Must File
The private delivery service can tell you how to get written
proof of the mailing date.
Extending the time to file Form 709. You must use Form
8892 to request an extension of time to file Form 709 if you
How To Complete the Form
are not applying for an extension of time to file your
individual income tax return using Form 4868.
IF you are extending...
THEN complete...
Note. If you obtained an automatic 6-month extension of time
The time to file your Form 709
Parts I and II.
to file your individual income tax return by using Form 4868,
The time to file your Form 709
Parts I, II, and only boxes 1, 2,
the time to file your Form 709 is automatically extended. In
and making a gift tax payment
and 3 of Part III.
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
The time to file your individual
Part III in its entirety.
you expect to owe gift tax.
income tax return and gift tax
return (Form 709) by using
Paying gift tax. An extension of time to file your Form 709
Form 4868, and need to make
does not extend the time to pay the gift tax.
a gift tax payment
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
Filing Form 709
pay the gift tax by the original due date of the return
You may file Form 709 any time before the extension expires.
(generally, April 15), you will be charged interest and may be
But remember, Form 8892 does not extend the time to pay
charged penalties.
taxes. If you do not pay the amount due by the original due
These same rules apply if you file Form 2350, Application
date, you will owe interest. You may also be charged
for Extension of Time to File U.S. Income Tax Return, rather
penalties.
than Form 4868.
Interest. You will owe interest on any tax not paid by the
You can use the table at the beginning of page 1 to
original due date of your return even if you had a good reason
determine whether to file Form 8892.
for not paying on time. The interest runs until you pay the tax.
When To File
Penalties. The late payment penalty is usually
1
⁄
of 1% of
2
any tax not paid by the regular due date. It is charged for
Paying tax. If you are filing Form 8892 to pay gift tax, file by
each month or part of a month the tax is unpaid. The
the due date for Form 709. Generally, this is April 15. See the
maximum penalty is 25%.
instructions for Form 709 for exceptions. If the due date falls
on a Saturday, Sunday, or legal holiday, you can file the
You might not owe the penalty if you had reasonable
return on the next business day.
cause for paying late. Attach a statement to your Form 709,
not Form 8892, explaining the reason.
Extension of time to file. File Form 8892 by the regular due
date of Form 709.
Late filing penalty. A penalty is usually charged if your
return is filed after the due date (including extensions). It is
Unless the donor has died, do not file this form before
usually 5% of the tax not paid by the original due date for
January 1 of the year following the year of the gift tax return.
each month or part of a month your return is late. The
The form cannot be processed before then.
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.
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