INSTRUCTIONS: APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE FORM 709 AND/OR PAYMENT OF GIFT/GENERATION-SKIPPING TRANSFER TAX (Form 8892)

If you need an extension of time to file a federal form 709 documenting gift transfer tax or generation-skipping transfer tax or wish to make a payment of this tax, you can use a federal form 8892. This document is found on the website of the Internal Revenue Service.

Application For Automatic Extension Of Time To File Form 709 And/Or Payment Of Gift/Generation-Skipping Transfer Tax 8892 Step 1: In Part I, give your name, Social Security number and complete address.

Application For Automatic Extension Of Time To File Form 709 And/Or Payment Of Gift/Generation-Skipping Transfer Tax 8892 Step 2: If you are applying for an automatic 6-month filing extension of a form 709 but are not seeking an exemption on your individual income tax return, check the box where indicated in Part II.

Application For Automatic Extension Of Time To File Form 709 And/Or Payment Of Gift/Generation-Skipping Transfer Tax 8892 Step 3: If the donor died during the course of the tax year in question, give their date of death.

Application For Automatic Extension Of Time To File Form 709 And/Or Payment Of Gift/Generation-Skipping Transfer Tax 8892 Step 4: Detach the voucher section of the form (form 8892-V) from the top half of the page. This is only filed if making payment of this tax.

Application For Automatic Extension Of Time To File Form 709 And/Or Payment Of Gift/Generation-Skipping Transfer Tax 8892 Step 5: To complete form 8892-V, enter the tax year in box 1.

Application For Automatic Extension Of Time To File Form 709 And/Or Payment Of Gift/Generation-Skipping Transfer Tax 8892 Step 6: Enter the amount of tax paid in box 2 and the amount of overpaid GST tax (if applicable) in box 3.

Application For Automatic Extension Of Time To File Form 709 And/Or Payment Of Gift/Generation-Skipping Transfer Tax 8892 Step 7: Enter your name and address in section 4.

Application For Automatic Extension Of Time To File Form 709 And/Or Payment Of Gift/Generation-Skipping Transfer Tax 8892 Step 8: Enter your Social Security number in section 5. Mail the form to the address given in the instructions, which begin on the second page.