Form 8892 (Rev. 8-2019)
Page 3
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.
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.
