8892

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

Agency
IRS
Revision
Rev. December 2024
Fillable fields
30
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8892 online
Page 1 of form 8892

Form 8892: Application for Automatic Extension of Time To File Form 709 or Form 709-NA

Form 8892 is the IRS Application for Automatic Extension of Time To File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax. The IRS About page says it is used to request an automatic 6-month extension of time to file Form 709 when an extension for the individual income tax return is not being requested with Form 4868, and to make a payment of gift tax, including any generation-skipping transfer (GST) tax, when applying for an extension of time to file Form 709.

The PDF has two pieces. The top is Form 8892 itself, with Part I for the donor's identification and Part II for the extension request. The bottom is Form 8892-V, a payment voucher that the form says to detach and mail with the payment. A chart at the top of the form shows which piece applies.

You can fill out Form 8892 free in your browser on this page and download it without an account.

Top of page 1 of Form 8892: Application for Automatic Extension of Time To File Form 709 or Form 709-NA, as printed by IRS

What's on Form 8892

Tax year line

Calendar year 20__, or the beginning and ending dates of another tax year, at the top of the form.

Before you begin chart

Three IF, AND, THEN rows that show whether to use Form 8892, Form 8892-V, or neither.

Part I: Identification

Lines 1 to 10: first name and initial, last name, donor's U.S. taxpayer identification number, street address, apartment number, city, state, ZIP code and foreign address fields.

Part II: Automatic extension (Section 6081)

The check box for an automatic 6-month extension of time to file, with a 709 box, a 709-NA box and a date of death line.

Form 8892-V, Part III: payment

Line 1 for the tax year, then lines 2 to 5 for gift tax and GST tax paid from Form 709 and from Form 709-NA.

Form 8892-V, lines 6 to 10

Name, donor's U.S. taxpayer identification number and address, which the voucher says to complete if you file Part III only.

How to fill out Form 8892

  1. 1

    Read the chart

    The form asks you to read the Before you begin chart first. It turns on whether Form 4868 or Form 2350 is filed and whether gift or GST tax is expected.

  2. 2

    Enter the tax year

    Fill in the calendar year, or the beginning and ending dates of another tax year, at the top.

  3. 3

    Complete Part I

    Enter the donor's name, U.S. taxpayer identification number and address on lines 1 to 10. The form points to its instructions for the identification number and for a P.O. box.

  4. 4

    Check a box in Part II

    Check 709 or 709-NA to request the automatic 6-month extension. If the donor died during the year, enter the date of death.

  5. 5

    Complete the voucher when paying

    On Form 8892-V, enter the tax year and the gift tax and GST tax amounts on lines 1 to 5. Lines 6 to 10 are for those who file Part III only.

  6. 6

    Detach and mail

    The form says to detach Form 8892-V and mail it with the payment.

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Extension, payment and instructions

Extension length

Part II requests an automatic 6-month extension of time to file Form 709 or Form 709-NA under section 6081.

Paying gift or GST tax

Form 8892-V is the voucher to use when making a payment of gift and/or GST tax. The form says to detach it and mail it with the payment.

With an income tax extension

The About page says Form 8892 is used for the extension when an extension of the individual income tax return is not being requested with Form 4868. The chart treats Form 2350 filers the same way.

Instructions

The form says to go to www.irs.gov/Form8892 for instructions and the latest information. Several lines, including the identification number and P.O. box lines, refer to those instructions.

Privacy notice

The form says to see the instructions for the Privacy Act and Paperwork Reduction Act Notice.

Related forms

Who uses Form 8892?

  • Donors extending only Form 709 or 709-NA

    The chart says a donor who needs to extend the time to file Form 709 or Form 709-NA, and is not requesting an extension for an individual income tax return, uses Form 8892 and Form 8892-V if applicable.

  • Form 4868 or 2350 filers who expect gift or GST tax

    The chart says a donor who files Form 4868 or Form 2350 and expects to owe gift or GST tax uses Form 8892-V, Payment Voucher, to pay it.

  • Form 4868 or 2350 filers who expect no gift or GST tax

    The chart says a donor who files Form 4868 or Form 2350 and does not expect to owe gift or GST tax does not use Form 8892.

  • When the donor died during the year

    Part II has a line for the donor's date of death (month, day, year) if the donor died during the year, for either box checked.

The chart under Before you begin on the form sorts donors by whether they file Form 4868 or Form 2350 and whether they expect to owe gift or GST tax.

Official sources and the blank

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Questions about Form 8892

How long is the Form 8892 extension?

Part II of the form requests an automatic 6-month extension of time to file Form 709 or Form 709-NA.

Is Form 8892 used along with Form 4868?

The form's chart says that if Form 4868 or Form 2350 is filed and no gift or GST tax is expected, Form 8892 is not used. If gift or GST tax is expected, the chart points to Form 8892-V to pay it.

What is Form 8892-V?

It is the payment voucher at the bottom of the form, for making a payment of gift and/or GST tax. The form says to detach it and mail it with the payment.

Does Form 8892 cover Form 709-NA?

Yes. Part II has separate boxes for Form 709 and Form 709-NA, and the voucher has lines for amounts paid from each.

What if the donor died during the year?

Part II asks for the date of death (month, day, year) for either box checked.

Where are the instructions for Form 8892?

The form says to go to www.irs.gov/Form8892 for instructions and the latest information.