Federal Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax

Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax
Form 8892 (Rev. December 2022)
Form

8892

Application for Automatic Extension of Time To File
Form 709 and/or Payment of
Gift/Generation-Skipping Transfer Tax

(Rev. December 2022)

Department of the Treasury
Internal Revenue Service

Go to www.irs.gov/Form8892 for the latest information.

For calendar year 20

, or other tax year beginning

Before you begin:

, 20

, and ending

, 20

.

Be sure that you have read the chart below to see if you must use Form 8892.

IF you...
file Form 4868 or Form 2350
file Form 4868 or Form 2350

AND you...
do not expect to owe gift and/or GST tax
expect to owe 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

Part I

OMB No. 1545-1913

THEN...
do not use Form 8892.
use Form 8892-V, Payment Voucher,
(below) to pay gift and/or GST tax.
use Form 8892. See instructions.

Identification
1 Your first name and initial

Type or
print

2

Last name

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)

✃

8892-V

Payment Voucher

Department of the Treasury
Internal Revenue Service

1

✁

Detach Here and Mail With Your Payment

Form
(Rev. December 2022)

Part III

.

OMB No. 1545-1913

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

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

Tax year

20

2

$
4 Your first name and initial

Complete
if you file
Part III
only. (Type
or print)

3

Amount of gift tax paid

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

$
5

Last name

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. 12-2022)

Page 2

Form 8892 (Rev. 12-2022)

General Instructions

Where To File

Section references are to the Internal Revenue Code unless
otherwise noted.
Future developments. For the latest information about
developments related to Form 8892, such as legislation enacted
after it was published, go to www.irs.gov/Form8892.

File Form 8892 at the following address.
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
Private delivery services (PDSs). Filers can use certain PDSs
designated by the IRS to meet the “timely mailing as timely
filing” rule for tax returns. Go to www.irs.gov/PDS for the current
list of designated services.
The PDS can tell you how to get written proof of the mailing
date.
For the IRS mailing address to use if you’re using a PDS, go
to www.irs.gov/PDSstreetAddresses.
PDSs can’t deliver items to P.O. boxes. You must
use the U.S. Postal Service to mail any item to an IRS
P.O. box address.

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 aren’t 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, or Form 2350, Application for
Extension of Time To File U.S. Income Tax Return.
• To make a payment of gift tax when you’re applying for an
extension of time to file Form 709 (including payment of any
generation-skipping transfer (GST) tax from Form 709).
Form 8892 can’t 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
CAUTION and mail the forms in separate envelopes.

!
▲

Who Must File
Extending the time to file Form 709. If you obtained an
extension of time to file your individual income tax return by
using Form 4868 or Form 2350, the time to file your Form 709 is
automatically extended. In this case, you don’t need to file Form
8892 to extend the time to file Form 709. If you aren’t applying
for an extension of time to file your individual income tax return,
use Form 8892 to request an extension of time to file Form 709.
Note: An extension of time to file your Form 709 doesn’t extend
the time to pay the gift tax. See Paying gift tax, next, if you
expect to owe tax.
Paying gift tax. If you expect to owe gift and/or GST tax, you
must use Form 8892 to send in your tax payment. If you don’t
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.
You can use the table on page 1 to determine whether to file
Form 8892.

When To File
Paying tax. If you’re 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, don’t file this form before January
1 of the year in which the Form 709 is due. The form can’t be
processed before then.

!
▲
CAUTION

How To Complete the Form
IF you’re 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
the time to file your individual
income tax return and gift tax
return (Form 709) by using
Form 4868 or Form 2350, and
need to make a gift tax payment

Parts I, II, and only boxes 1, 2,
and 3 of Part III.
Part III in its entirety.

Filing Form 709
You may file Form 709 any time before the extension expires.
But remember, Form 8892 doesn’t extend the time to pay
taxes. If you don’t 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 Form 709 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 Form
709 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. 12-2022)

Specific Instructions
Part II—Automatic Extension of Time To File
Form 709
If you aren’t applying for an extension of time to file your
individual income tax return, you may apply for an automatic
6-month extension of time to file Form 709 by completing Parts
I and II. If you are making a payment along with the automatic
extension request, also complete Part III, boxes 1, 2, and 3 only.
See the instructions for Part III below.
Complete Part II by checking the designated box. If the donor
died during the tax year, enter the donor’s date of death in the
space indicated. You don’t have to explain why you are asking
for an automatic extension. We will contact you only if your
request is denied.
Note: Keep a copy of the form for your records.
Except when the donor has died (see Donor’s death next), 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 requesting an extension of time to file Form 709 with
Form 8892 and are also making a payment of gift and/or GST
taxes due, complete only boxes 1, 2, and 3 of Part III. If you
have extended the time to file your individual income tax return
and are only 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. Don’t 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 “United States Treasury.” Don’t 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 don’t 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
800-829-3676.

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 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 aren’t 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 send us comments from
www.irs.gov/FormComments. Or you can write to:
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Although we can’t respond individually to each comment
received, we do appreciate your feedback and will consider
your comments as we revise our tax forms, instructions, and
publications.
Don’t send the tax form to this office. Instead, see Where To
File, earlier.