Form and instructions.

Forms and instructions have been separated.

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 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.

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.

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%.

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.

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.

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.

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.

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.