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

Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax
Form 8892 (Rev. December 2024)
Form

8892

(Rev. December 2024)

Department of the Treasury
Internal Revenue Service

For calendar year 20

Application for Automatic Extension of Time To File
Form 709 or Form 709-NA and/or Payment of
Gift/Generation-Skipping Transfer Tax
Go to www.irs.gov/Form8892 for instructions and the latest information.

, or other tax year beginning

Before you begin:

, 20

, and ending

, 20

.

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

IF you...
file Form 4868 or Form 2350
file Form 4868 or Form 2350

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

need to extend the time to file
Form 709 or Form 709-NA

are not requesting an extension for
your individual income tax return

Part I

OMB No. 1545-1913

THEN...
do not use Form 8892.
use Form 8892-V, Payment Voucher,
(below) to pay gift or GST tax.
use Form 8892 and Form 8892-V, if
applicable. See instructions.

Identification
1

2

First name and initial

3

Last name

Donor’s U.S. taxpayer identification
number (see instructions)

4a Address (number and street). If you have a P.O. box, see instructions.

Type
or
print

5

City, town, or post office

8

Foreign country name

Part II

4b

9

6

State

Foreign province/state/county

10

7

Apt. no.

ZIP code

Foreign postal code

Automatic Extension of Time To File Form 709 or Form 709-NA (Section 6081)

If you are applying for an automatic 6-month extension of time to file Form 709 or Form 709-NA but are not applying for an extension
of time to file your individual income tax return, check here. See instructions . . . . . . . . . . .
709
709-NA
.

For either box checked, if the donor died during the year, enter the date of death (mo., day, year)

Detach Here and Mail With Your Payment

8892-V

Payment Voucher

Form
(Rev. December 2024)

Department of the Treasury
Internal Revenue Service

Part III
1 Tax year
20

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
2 Amount of gift tax paid from Form 3 Amount of gift tax paid from Form 4 Amount of GST tax paid from
709
709-NA
Form 709

$

$
6

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

First name and initial

$

$
8

7 Last name

9a Street address (or P.O. box if mail is not delivered to street address)

10

5 Amount of GST tax paid from
Form 709-NA
Donor’s U.S. taxpayer identification
number (see instructions)

9b Apt. no.

City or town, state or province, country, and ZIP or foreign postal code

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Cat. No. 37700N

Form

8892 (Rev. 12-2024)