Form 8892 - Application For Automatic Extension Of Time To File Form 709 And/or Payment Of Gift/generation-Skipping Transfer Tax Page 3
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Form 8892 (Rev. 12-2008)
Page
Specific Instructions
Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on this form to carry out the Internal
Part II—Automatic Extension of Time To
Revenue laws of the United States. You are required to give
us the information. We need the information to determine
File Form 709
your eligibility for an extension of time to file a United States
You may apply for an automatic 6-month extension of time
Gift (and Generation-Skipping Transfer) Tax Return. If you
to file Form 709 by checking the designated box and
apply for an extension of time to file, you are required by the
completing the form as instructed below. You do not have to
Internal Revenue Code sections 6001 and 6011 to provide
explain why you are asking for an automatic extension. We
the information requested on this form. Section 6109 requires
will contact you only if your request is denied.
you to provide your identifying number. Routine uses of this
If you are applying for an automatic extension of time to
information include giving it to the Department of Justice for
file Form 709 but are not applying for an extension of time to
civil and criminal litigation, and to cities, states, and the
file your individual income tax return, complete Parts I and II
District of Columbia for use in administering their tax laws.
only. Send the entire form (page 1) to the address provided
We may also disclose this information to other countries
under Where To File, on page 2.
under a tax treaty, to federal and state agencies to enforce
If you are making a payment along with the automatic
federal nontax criminal laws, or to federal law enforcement
extension request, also complete Part III, boxes 1, 2, and 3
and intelligence agencies to combat terrorism.
only, and send the entire form (page 1) to the address pro-
If you fail to provide this information in a timely manner, or
vided under Where To File, on page 2.
provide incomplete information, your application for an
Note. Keep a copy of the form for your records.
extension of time to file may be denied and you may be
liable for interest and penalties. If you willfully provide false or
Except when the donor has died (see below), any
misleading information, you may be subject to criminal
extension granted on Form 8892 will end on October 15 of
prosecution.
the applicable year, unless the due date falls on a Saturday,
Sunday, or legal holiday. In this case, the due date will be
You are not required to provide the information requested
the next business day.
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
Donor’s death. If the donor died during the tax year, Form
or records relating to a form or its instructions must be
709 may be due before April 15. See the instructions for Form
retained as long as their contents may become material in
709 to determine the due date. The maximum extension we
the administration of any Internal Revenue law. Generally, tax
will grant for Form 709 is 6 months from the initial due date.
returns and return information are confidential, as required by
Enter the donor’s date of death in the space indicated.
section 6103.
Part III—Payment of Gift (and/or
The time needed to complete and file this form will vary
Generation-Skipping Transfer) Tax
depending on individual circumstances.
If you are making a payment of gift and/or GST taxes due
The estimated average time is:
with Form 8892, complete Part III only, detach the completed
Learning about the law
payment voucher, and send it to the address provided under
or the form
13 min.
Where To File, on page 2.
Preparing the form
12 min.
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
Copying, assembling, and
filing Form 8892.
sending the form to the IRS
16 min.
Box 3. Enter the amount of the GST tax paid from Form 709.
If you have comments concerning the accuracy of these
The only GST tax you can pay with Form 8892 is the tax on
time estimates or suggestions for making this form simpler,
a direct skip reported on Form 709.
we would be happy to hear from you. You can write to the
Internal Revenue Service, Tax Products Coordinating
Paying by check or money order. Make your check or
Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.
money order payable to the “United States Treasury.” Do not
NW, IR-6526, Washington, DC 20224. Do not send the tax
send cash. Write your social security number (SSN), daytime
form to this address. Instead, see Where To File, on page 2.
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.
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