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

Instructions for Form 8892
(Rev. December 2024)

Application for Automatic Extension of Time To File Form 709 or Form 709-NA
and/or Payment of Gift/Generation-Skipping Transfer Tax
Section references are to the Internal Revenue Code unless
otherwise noted.

General Instructions
Future Developments

For the latest information about developments related to Form
8892, and its instructions, such as legislation and other guidance
issued after they were published, go to IRS.gov/Form8892.

What’s New
Form and instructions. Forms and instructions have been
separated.

original due date of the return (generally, April 15), you will be
charged interest and may be charged penalties. If the due date
falls on a Saturday, Sunday, or legal holiday, you can file the
return on the next business day. Payments without an extension
to file the 709 or 709-NA are not accepted with the electronic
version of the form.
Extension of time to file. File Form 8892 by the regular due
date of Form 709 or 709-NA. Unless the donor has died, don’t
file this form before January 1 of the year in which the Form 709
or 709-NA is due. The form can’t be processed before then.

Where To File

File Form 8892 at the following address.
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

Purpose of Form

Use Form 8892 for the following purposes.
• To request an automatic 6-month extension of time to file
Form 709 or 709-NA 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 or 709-NA (including payment
of any generation-skipping transfer (GST) tax from Form 709 or
709-NA).
Form 8892 can’t be used for joint filings and can only be
filed by an individual taxpayer. If both you and your
CAUTION spouse need to file Form 8892, use separate forms and
mail the forms in separate envelopes.

!

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.

!

CAUTION

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.

How To Complete the Form

Who Must File

IF you’re extending...

THEN complete...

Extending the time to file Form 709 or 709-NA. 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 or 709-NA is automatically extended. In this case, you
don’t need to file Form 8892 to extend the time to file Form 709
or 709-NA. 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 or 709-NA.

the time to file your Form 709
or 709-NA

Parts I and II.

the time to file your Form 709
or 709-NA and making a gift
tax payment

Parts I, II, and boxes 1, 2, and
4 for Form 709 or boxes 1, 3,
and 5 for Form 709-NA of Part
III.

the time to file your individual
income tax return and gift tax
return (Form 709 or 709-NA)
by using Form 4868 or
Form 2350, and need to
make a gift tax payment

Part III in its entirety.

Note: An extension of time to file your Form 709 or 709-NA
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’re filing Form 8892 to pay gift tax, file by
the due date for Form 709 or 709-NA. Generally, this is April 15.
See the Instructions for Form 709 or 709-NA for exceptions. If
the due date falls on a Saturday, Sunday, or legal holiday, you
can file the return on the next business day.
You can use the table on page 1 to determine whether to file
Form 8892.

When To File
Paying tax. If you are requesting extension as described above,
and 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
Feb 5, 2025

Filing Form 709 or Form 709-NA
You may file Form 709 or 709-NA 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.

Instructions for Form 8892 (Rev. 12-2024) Catalog Number 94144H
Department of the Treasury Internal Revenue Service www.irs.gov

Interest. You will owe interest on any tax not paid by the original
due date of your Form 709 or 709-NA 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%.
Late filing penalty. A penalty is usually charged if your Form
709 or 709-NA 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%.

Specific Instructions
Part II—Automatic Extension of Time
To File Form 709 or 709-NA

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 or 709-NA 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 4 for Form 709 or boxes 1, 3, and 5 for Form709-NA. 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
or 709-NA may be due before April 15. See the Instructions for
Form 709 or 709-NA to determine the due date. The maximum
extension we will grant for Form 709 or 709-NA 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 or
709-NA with Form 8892 and are also making a payment of gift
and/or GST taxes due, complete boxes 1, 2, and 4 for Form 709
or boxes 1, 3, and 5 for Form 709-NA. 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.

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 or
709-NA.” 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.
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
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

Box 4. 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.

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 products.

Box 5. Enter the amount of the GST tax paid from Form
709-NA. The only GST tax you can pay with Form 8892 is the tax
on a direct skip reported on Form 709-NA.

Do not send the form to this office. See When and Where To
File, earlier.

2

Instructions for Form 8892 (Revised 12-2024)