Use Form 8892 to: To request an automatic 6-month extension of time to file Form 709, when you are not 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. To make a payment of gift tax when you are applying for an extension of time to file Form 709 (including payment of any generation-skipping transfer (GST) tax from Form 709). Current revision Form 8892 PDF Recent developments None at this time. Other items you may find useful All revisions for Form 8892 Other current products Related items About Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return About Form 2350, Application for Extension of Time to File U.S. Income Tax Return About Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return About Form 8822, Change of Address