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Application for Automatic Extension of Time To File
Form 8892 Form 709 and/or Payment of OMB No. 1545-1913
(Rev. December 2022)
Department of the Treasury Gift/Generation-Skipping Transfer Tax
Internal Revenue Service Go to www.irs.gov/Form8892 for the latest information.
For calendar year 20 , or other tax year beginning , 20 , and ending , 20 .
Before you begin: Be sure that you have read the chart below to see if you must use Form 8892.
IF you... AND you... THEN...
file Form 4868 or Form 2350 do not expect to owe gift and/or GST tax do not use Form 8892.
file Form 4868 or Form 2350 expect to owe gift and/or GST tax use Form 8892-V, Payment Voucher,
(below) to pay gift and/or GST tax.
need to extend the time to file are not requesting an extension for use Form 8892. See instructions.
Form 709 your individual income tax return
Part I Identification
1 Your first name and initial Last name 2 Social security number

Street address (or P.O. box if mail is not delivered to street address)
Type or
print
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) .

✃
Detach Here and Mail With Your Payment ✁

Form 8892-V Payment Voucher OMB No. 1545-1913
(Rev. December 2022)
Department of the Treasury Use this voucher when making a payment of gift and/or GST tax.
Internal Revenue Service
Part III Payment of Gift (and/or Generation-Skipping Transfer) Tax
1 Tax year 2 Amount of gift tax paid 3 Amount of GST tax paid (from Form 709) (see instructions)

20 $ $
4 Your first name and initial Last name 5 Social security number

Complete
if you file Street address (or P.O. box if mail is not delivered to street address)
Part III
only. (Type
or print)
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)

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Form 8892 (Rev. 12-2022)                                                                                                                  Page 2 

General Instructions                                                Where To File 
Section references are to the Internal Revenue Code unless          File Form 8892 at the following address.
otherwise noted.                                                    Department of the Treasury                                            
Future developments. For the latest information about               Internal Revenue Service Center                                     
developments related to Form 8892, such as legislation enacted      Kansas City, MO 64999
after it was published, go to www.irs.gov/Form8892.                 Private delivery services (PDSs). Filers can use certain PDSs 
                                                                    designated by the IRS to meet the “timely mailing as timely 
Purpose of Form                                                     filing” rule for tax returns. Go to www.irs.gov/PDS for the current 
Use Form 8892 for the following purposes.                           list of designated services.
• To request an automatic 6-month extension of time to file         The PDS can tell you how to get written proof of the mailing 
Form 709 when you aren’t applying for an extension of time to       date.
file your individual income tax return using Form 4868,             For the IRS mailing address to use if you’re using a PDS, go 
Application for Automatic Extension of Time To File U.S.            to www.irs.gov/PDSstreetAddresses.
Individual Income Tax Return, or Form 2350, Application for                   PDSs can’t deliver items to P.O. boxes. You must 
Extension of Time To File U.S. Income Tax Return.                             use the U.S. Postal Service to mail any item to an IRS 
• To make a payment of gift tax when you’re applying for an         ▲!        P.O. box address.
extension of time to file Form 709 (including payment of any        CAUTION
generation-skipping transfer (GST) tax from Form 709). 
                                                                    How To Complete the Form 
           Form 8892 can’t be used for joint filings and can only 
           be filed by an individual taxpayer. If both you and your IF you’re extending...              THEN complete... 
▲!         spouse need to file Form 8892, use separate forms 
CAUTION    and mail the forms in separate envelopes.                the time to file your Form 709      Parts I and II. 
                                                                    the time to file your Form 709      Parts I, II, and only boxes 1, 2,  
Who Must File                                                       and making a gift tax payment       and 3 of Part III. 
Extending the time to file Form 709. If you obtained an             the time to file your individual    Part III in its entirety. 
extension of time to file your individual income tax return by      income tax return and gift tax  
using Form 4868 or Form 2350, the time to file your Form 709 is     return (Form 709) by using  
automatically extended. In this case, you don’t need to file Form   Form 4868 or Form 2350, and 
8892 to extend the time to file Form 709. If you aren’t applying    need to make a gift tax payment 
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.     Filing Form 709 
Note: An extension of time to file your Form 709 doesn’t extend     You may file Form 709 any time before the extension expires.  
the time to pay the gift tax. See Paying gift tax, next, if you     But remember, Form 8892 doesn’t extend the time to pay  
expect to owe tax.                                                  taxes. If you don’t pay the amount due by the original due  date, 
Paying gift tax. If you expect to owe gift and/or GST tax, you      you will owe interest. You may also be charged penalties. 
must use Form 8892 to send in your tax payment. If you don’t        Interest. You will owe interest on any tax not paid by the  
pay the gift tax by the original due date of the return (generally, original due date of your Form 709 even if you had a good 
April 15), you will be charged interest and may be charged          reason for not paying on time. The interest runs until you pay 
penalties.                                                          the tax. 
  You can use the table on page 1 to determine whether to file      Penalties. The late payment penalty is usually 1/2of   1% of any 
Form 8892.                                                          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 
When To File                                                        penalty is 25%. 
Paying tax. If you’re filing Form 8892 to pay gift tax, file by the You might not owe the penalty if you had reasonable cause 
due date for Form 709. Generally, this is April 15. See the         for paying late. Attach a statement to your Form 709, not Form 
Instructions for Form 709 for exceptions. If the due date falls on  8892, explaining the reason. 
a Saturday, Sunday, or legal holiday, you can file the return on    Late filing penalty. A penalty is usually charged if your Form 
the next business day.                                              709 is filed after the due date (including extensions). It is usually 
Extension of time to file. File Form 8892 by the regular due        5% of the tax not paid by the original due date for each month 
date of Form 709.                                                   or part of a month your return is late. The maximum penalty is 
  Unless the donor has died, don’t file this form before January    25%. You might not owe the penalty if you have reasonable 
1 of the year in which the Form 709 is due. The form can’t be       cause for filing late. Attach a statement to your Form 709, not 
processed before then.                                              Form 8892, explaining the reason.

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Form 8892 (Rev. 12-2022) Page 3

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 File Revenue laws of the United States. You are required to give us
the information. We need the information to determine your
Form 709 eligibility for an extension of time to file a United States Gift (and
If you aren’t applying for an extension of time to file your Generation-Skipping Transfer) Tax Return. If you apply for an
individual income tax return, you may apply for an automatic extension of time to file, you are required by Internal Revenue
6-month extension of time to file Form 709 by completing Parts Code sections 6001 and 6011 to provide the information
I and II. If you are making a payment along with the automatic requested on this form. Section 6109 requires you to provide
extension request, also complete Part III, boxes 1, 2, and 3 only. your identifying number. Routine uses of this information include
See the instructions for Part III below. giving it to the Department of Justice for civil and criminal
Complete Part II by checking the designated box. If the donor litigation, and to cities, states, and the District of Columbia for
died during the tax year, enter the donor’s date of death in the use in administering their tax laws.
space indicated. You don’t have to explain why you are asking We may also disclose this information to other countries
for an automatic extension. We will contact you only if your under a tax treaty, to federal and state agencies to enforce
request is denied. federal nontax criminal laws, or to federal law enforcement and
Note: Keep a copy of the form for your records. intelligence agencies to combat terrorism.
Except when the donor has died (see Donor’s death next), any If you fail to provide this information in a timely manner, or
extension granted on Form 8892 will end on October 15 of the provide incomplete information, your application for an
applicable year, unless the due date falls on a Saturday, extension of time to file may be denied and you may be liable
Sunday, or legal holiday. In this case, the due date will be the for interest and penalties. If you willfully provide false or
next business day. misleading information, you may be subject to criminal
prosecution.
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 You aren’t required to provide the information requested on a
determine the due date. The maximum extension we will grant form that is subject to the Paperwork Reduction Act unless the
for Form 709 is 6 months from the initial due date. Enter the form displays a valid OMB control number. Books or records
donor’s date of death in the space indicated. relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Part III—Payment of Gift (and/or Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
Generation-Skipping Transfer) Tax
The time needed to complete and file this form will vary
If you are requesting an extension of time to file Form 709 with depending on individual circumstances.
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 The estimated average time is:
have extended the time to file your individual income tax return Learning about the law
and are only making a payment of gift and/or GST taxes due or the form . . . . . . . . . . . . . . . 13 min.
with Form 8892, complete Part III only, detach the completed Preparing the form . . . . . . . . . . . . 12 min.
payment voucher, and send it to the address provided under Copying, assembling, and
Where To File on page 2. sending the form to the IRS . . . . . . . . . 16 min.
Box 1. Enter the calendar year for which you are paying the gift If you have comments concerning the accuracy of these time
and/or GST taxes due. Don’t enter the year you are filing Form estimates or suggestions for making this form simpler, we would
8892. be happy to hear from you. You can send us comments from
Box 3. Enter the amount of the GST tax paid from Form 709. www.irs.gov/FormComments. Or you can write to:
The only GST tax you can pay with Form 8892 is the tax on a Internal Revenue Service
direct skip reported on Form 709. Tax Forms and Publications Division
Paying by check or money order. Make your check or money 1111 Constitution Ave. NW, IR-6526
order payable to “United States Treasury.” Don’t send cash. Washington, DC 20224
Write your social security number (SSN), daytime phone Although we can’t respond individually to each comment
number, and the calendar year from box 1 (above), followed by received, we do appreciate your feedback and will consider
“Form 709.” Enclose your payment with the detached and your comments as we revise our tax forms, instructions, and
completed payment voucher, but don’t staple or attach your publications.
payment to the voucher.
Note: If you changed your mailing address after you filed your Don’t send the tax form to this office. Instead, see Where To
last return, use Form 8822, Change of Address, to notify the IRS File, earlier.
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.

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