Form 8892 Payment of Gift/GST Tax and/or Application for Extension

8892

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

Form
(Rev. December 2008)
Department of the Treasury
Internal Revenue Service

Before you begin:

OMB No. 1545-1913

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

IF you...
File Form 4868
File Form 4868

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

THEN...
do not use Form 8892.
use Form 8892-V, Payment Voucher,
(below) to pay 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

use Form 8892 (see instructions).

Part I

Identification
1 Your first name and initial

2

Last name

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)

✁
8892-V

Ä

Department of the Treasury
Internal Revenue Service

1

.

Ä

Payment Voucher

Form
(Rev. December 2008)

Part III

Detach Here and Mail With Your Payment

/

✃

/

If the donor died during the year, enter the date of death (mo., day, year)

©

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

Amount of gift tax paid

$
4 Your first name and initial

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

3

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. 12-2008)

Form 8892 (Rev. 12-2008)

Page

General Instructions

Where To File

Section references are to the Internal Revenue Code unless
otherwise noted.

File Form 8892 at the following 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 are not 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, and
● To make a payment of gift tax when you are applying for
an extension of time to file Form 709 (including payment of
any generation-skipping transfer (GST) tax from Form 709).

CAUTION

Form 8892 cannot 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 and mail the forms in separate
envelopes.

Who Must File
Extending the time to file Form 709. You must use Form
8892 to request an extension of time to file Form 709 if you
are not applying for an extension of time to file your
individual income tax return using Form 4868.
Note. If you obtained an automatic 6-month extension of time
to file your individual income tax return by using Form 4868,
the time to file your Form 709 is automatically extended. In
this case, you do not need to file Form 8892 to extend the
time to file Form 709. However, see Paying gift tax below, if
you expect to owe gift tax.
Paying gift tax. An extension of time to file your Form 709
does not extend the time to pay the gift tax.
If you also expect to owe gift and/or GST tax, you must
use Form 8892 to send in your tax payment. If you do not
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.
These same rules apply if you file Form 2350, Application
for Extension of Time to File U.S. Income Tax Return, rather
than Form 4868.
You can use the table at the beginning of page 1 to
determine whether to file Form 8892.

When To File
Paying tax. If you are 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, do not file this form before
January 1 of the year following the year of the gift tax return.
The form cannot be processed before then.

2

Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999
Private delivery services (PDSs). In addition to the United
States mail, you can use certain PDSs designated by the IRS
to meet the “timely mailing as timely filing/paying” rule for tax
returns and payments. These private delivery services include
only the following.
● DHL Express (DHL): DHL Same Day Service, DHL Next
Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00
pm, and DHL 2nd Day Service.
● Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2Day, FedEx International Priority,
and FedEx International First.
● United Parcel Service (UPS): UPS Next Day Air, UPS Next
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
Worldwide Express Plus, and UPS Worldwide Express.
The private delivery service can tell you how to get written
proof of the mailing date.

How To Complete the Form
IF you are 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

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

The time to file your individual
income tax return and gift tax
return (Form 709) by using
Form 4868, and need to make
a gift tax payment

Part III in its entirety.

Filing Form 709
You may file Form 709 any time before the extension expires.
But remember, Form 8892 does not extend the time to pay
taxes. If you do not 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 return 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
return 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. 12-2008)

Specific Instructions
Part II—Automatic Extension of Time To
File Form 709
You may apply for an automatic 6-month extension of time
to file Form 709 by checking the designated box and
completing the form as instructed below. You do not have to
explain why you are asking for an automatic extension. We
will contact you only if your request is denied.
If you are applying for an automatic extension of time to
file Form 709 but are not applying for an extension of time to
file your individual income tax return, complete Parts I and II
only. Send the entire form (page 1) to the address provided
under Where To File, on page 2.
If you are making a payment along with the automatic
extension request, also complete Part III, boxes 1, 2, and 3
only, and send the entire form (page 1) to the address provided under Where To File, on page 2.
Note. Keep a copy of the form for your records.
Except when the donor has died (see below), 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 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.

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 the
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 are not 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.

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
filing Form 8892.

Preparing the form

12 min.

Copying, assembling, and
sending the form to the IRS

16 min.

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.

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 write to the
Internal Revenue Service, Tax Products Coordinating
Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224. Do not send the tax
form to this address. Instead, see Where To File, on page 2.

Paying by check or money order. Make your check or
money order payable to the “United States Treasury.” Do not
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 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.