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Department of the Treasury
Instructions for Form 8809-I Internal Revenue Service

(November 2015)
Application for Extension of Time To File FATCA Form 8966

Section references are to the Internal Revenue Code extension, Form 8809-I must be filed by the first extended
unless otherwise noted. due date of Form 8966.

Note. Don't send a copy of Form 8809-I or any letters
Future Developments
with Form 8966.
For the latest information about developments related to
Form 8809-I and its instructions, such as legislation Extension Period
enacted after they were published, go to www.irs.gov/ The automatic extension of time to file Form 8966 is 90
form8809i. days from the original due date.
Hardship exception. The IRS may grant an additional
General Instructions 90-day extension of time to file Form 8966 under the
hardship exception. Requests for an additional extension
Purpose of Form of time to file Form 8966 aren't automatically granted.
Use Form 8809-I to request an initial or additional Generally, requests for additional time are granted only
extension of time to file Form 8966 for the current tax year. where it is shown that extenuating circumstances
prevented filing by the date granted by the first request.
Who Should File See Regulation section 1.1471-4(d)(3)(vii). An example of
Filers who need more time to file Form 8966 with the IRS an extenuating circumstance is a situation in which a filer
should file Form 8809-I before the due date of Form 8966. is located in a Presidentially declared disaster area and is
See When To File, later. Submit a separate request for unable to resume business operations. After evaluating
each filer that is requesting an extension of time to file. your hardship request, the IRS will notify you as to
Under the terms of their applicable intergovernmental whether your request is approved or denied.
agreements (IGAs), reporting Model 2 Foreign Financial
Institutions (reporting Model 2 FFIs) aren't entitled to an Penalty
extension of time for aggregate reporting on Filers may be subject to a late filing penalty if Form 8966
non-consenting U.S. accounts or non-consenting is filed late and you haven't applied for and received an
nonparticipating FFIs. Entities that are located in a Model approved extension of time to file.
1 jurisdiction and reporting on behalf of themselves (or
any entities that are reporting on behalf of another entity
Specific Instructions
that is located in a Model 1 jurisdiction) may not request
an additional extension of time to file Form 8966 from the For definitions of terms used in these instructions,
IRS because they must report directly to the Model 1 TIP see the Instructions for Form 8966.
jurisdiction's tax authority.
Where To File Lines 1 through 3c. Enter the filer's name and complete
Mail a paper Form 8809-I to: mailing address, including country and postal code. Use
the name and address where you want correspondence
Internal Revenue Service sent. If the filer’s post office doesn't deliver mail to a street
FATCA, Stop 6052 AUSC address and the filer has a post office box, enter the filer’s
3651 South IH 35 post office box number instead of the filer’s street
Austin, TX 78741 address.
A Direct Reporting NFFE and a Sponsoring Entity or
Need help? If you have questions about Form 8809-I, trustee that has agreed to assume the reporting
call the IRS toll free at 1-866-455-7438 or 304-263-8700 obligations of a Sponsored FFI, Sponsored Direct
(not toll free). People who are deaf, hard of hearing, or Reporting NFFE, or Trustee-Documented Trust, as
have a speech disability and who have access to applicable, must complete lines 1 through 3c.
TTY/TDD equipment can call 304-579-4827 (not toll free). Sponsored FFIs, Sponsored Direct Reporting NFFEs,
and Trustee-Documented Trusts must complete lines 7
When To File through 11.
File Form 8809-I as soon as you know an extension of
time to file is necessary, but not before January 1 of the Line 4. If the filer has a Global Intermediary Identification
filing year. Form 8809-I must be filed by the due date of Number (GIIN), enter it on line 4. A Sponsoring Entity or
Form 8966. The due date for filing Form 8966 is March 31 trustee filing on behalf of a Sponsored FFI, Sponsored
of the year following the year to which the Form 8966 Direct Reporting NFFE, or Trustee-Documented Trust, as
relates, unless you are a reporting Model 2 FFI with a applicable, should enter the GIIN it received when it
different reporting date specified in the applicable Model 2 registered as a Sponsoring Entity or trustee, not a
IGA. If you are requesting an additional hardship separate GIIN (if any) it received when it registered as a

Oct 29, 2015 Cat. No. 67370V

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PFFI or RDCFFI. A Sponsoring Entity or trustee filing on
Paperwork Reduction Act Notice. We ask for the
its own behalf should enter the GIIN it received when it
information on this form to carry out the Internal Revenue
registered as a PFFI or RDCFFI.
laws of the United States. We use this information to
Line 5. If the filer has a U.S. taxpayer identification determine if you qualify for an extension of time to file
number (TIN), enter it on line 5. The filer isn't required to information returns. You aren't required to request an
obtain a TIN in order to file Form 8809-I if a TIN hasn't extension of time to file; however, if you request an
been issued. extension, sections 6081 and 6109 and their regulations
Lines 6a through 6c. Enter the name, telephone require you to provide this information, including your
number, and email address of someone familiar with your identification number. Failure to provide this information
Form 8809-I who the IRS can contact if additional may delay or prevent processing your request; providing
information is required. false or fraudulent information may subject you to
penalties. Routine uses of this information include giving it
Lines 7 through 11. Complete lines 7 through 11 if the to the Department of Justice for civil and criminal litigation,
filer is a Sponsoring Entity or a trustee of a and to cities, states, the District of Columbia, and U.S.
Trustee-Documented Trust. If the filer is requesting an commonwealths and possessions for use in administering
extension for more than one Sponsored Entity or their tax laws. We may also disclose this information to
Trustee-Documented Trust, please list the information other countries under a tax treaty, to federal and state
required on lines 7 through 11 for each additional entity in agencies to enforce federal nontax criminal laws, or to
an attachment. federal law enforcement and intelligence agencies to
Lines 7 through 9c. Follow the instructions for lines 1 combat terrorism.
through 3c to provide the information required on lines 7 You aren't required to provide the information
through 9c. Enter the name and mailing address, requested on a form that is subject to the Paperwork
including country and postal code, of the Sponsored FFI, Reduction Act unless the form displays a valid OMB
Sponsored Direct Reporting NFFE, or control number. Books or records relating to a form or its
Trustee-Documented Trust. instructions must be retained as long as their contents
Line 10. If the entity reported on line 7 is a Sponsored may become material in the administration of any Internal
FFI, Sponsored Direct Reporting NFFE, or a Revenue law. Generally, tax returns and return
Trustee-Documented Trust, enter the GIIN on line 10. information are confidential, as required by Code section
6103.
Line 11. If the entity shown on line 7 has been issued a
TIN, enter it on line 11. The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
Line 12. Check your method of filing Form 8966. File a
average time is:
separate Form 8809-I for each method.
Line 13. Check this box only if you have already received Recordkeeping. . . . . . . . . . . . . . . . . . 3 hr., 6 min.
the automatic 90-day extension and you need an Learning about the law or the form . . . . 6 min.
additional extension for the same year for the same Form Preparing and sending the form to the
8809-I. See Hardship exception under Extension Period, IRS. . . . . . . . . . . . . . . . . . . . . . . . . . 9 min.
earlier. Don't check this box unless you requested an
original extension. If you check this box, be sure to
complete line 14. If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
Line 14. If you checked the box on line 13, state in detail
simpler, we would be happy to hear from you. You can
why you need an additional extension of time. You must
send us comments from www.irs.gov/formspubs. Click on
provide sufficient cause as to why you weren't able to file
“More Information” and then on “Give us feedback.” You
by the date granted by the first extension request. See
can write to the Internal Revenue Service, Tax Forms and
Hardship exception under Extension Period, earlier. If you
Publications, 1111 Constitution Ave. NW, IR-6526,
need more space, attach additional sheets. Include the
Washington, DC 20224. Don't send the form to this
filer's name, TIN, and GIIN on each additional page.
address. Instead, see Where To File on page 1.
Signature. No signature is required for the automatic
90-day extension. For an additional extension, Form
8809-I must be signed by the filer or a person who is duly
authorized to sign a return or other document on its
behalf.

-2- Instructions for Form 8809-I (11-2015)

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