Timing & eligibility (as of June 4, 2026): Ordinary 2025 gift-tax (Form 709) extensions closed after April 15, 2026. Special situations — such as filing for a decedent's estate — may still qualify; contact us if that's you.

Form 8892 — Gift-Tax Return Extension

Request an automatic 6-month extension of time to file Form 709, and optionally pay the gift or GST tax you owe.

Free to prepare and e-file. Form 8892 extends the time to file your gift-tax return (Form 709); any gift/GST tax owed is paid separately.

Fields marked required must be filled in.

Donor

First nameMiddle nameLast nameSuffix

Donor's SSN9 digits, no dashes.The donor is deceased (filing for a decedent)In care ofOptional — e.g. the name of an executor or representative.Street addressApt / suite / unit (optional)This is a foreign (non-US) address

CityState2-letter code.ZIP

Part I — Automatic extension

By default this request claims the automatic 6-month extension of time to file Form 709. Check the box below only if Part I does not apply to this filing.

Part I is not applicable

Part II — Donor's date of death

Complete this only when filing for a deceased donor. Otherwise leave it blank.

Date of death (optional)

Part III — Gift/GST tax payment (optional)

Use this only if you are reporting an amount of gift or generation- skipping transfer (GST) tax with this extension.

Report a gift/GST tax amount

Pay by electronic funds withdrawal (optional)

Authorize a one-time direct debit from a bank account to pay the gift or GST tax you owe.

Pay by direct debit

Signature

Signature PIN (optional)5 digits.PIN entered by