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i8892.pdf

Here are the key points summarized:

Purpose of Form: Use Form 8892 to request an automatic 6-month extension of time to file Form 709 or 709-NA, or to make a payment of gift tax.

Who Must File: Individuals who obtained an extension of time to file their individual income tax return using Form 4868 or Form 2350 do not need to file Form 8892. Others may use Form 8892 to request an extension of time to file Form 709 or 709-NA.

When To File: File Form 8892 by the regular due date of Form 709 or 709-NA, unless you're requesting an extension and making a payment, in which case you can file any time before the extension expires.

How To Complete the Form: Complete Parts I and II if extending the time to file, or complete Part III if making a gift tax payment. Keep a copy of the form for your records.

Interest and Penalties: If you don't pay the amount due by the original due date, you will owe interest and may be charged penalties.

Specific Instructions:

Published: 2025-02-05 ยท Source: IRS

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