How can I file an extension for a 709 return? What if I have already filed the 1040 return?
There are two ways to request an extension for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return:
- Any extension of time granted for filing your individual federal income tax return will also automatically extend the time to file your federal gift tax return.
- Use Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax return, or Form 2350, Application for Extension of Time to File U.S. Income Tax Return.
- Use these forms to extend filing time for a gift tax return only if you are also requesting an extension of time to file your individual income tax return.
- If you do not request an extension of time to file your individual income tax return, file Form 8892, Application for Automatic Extension of Time to File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax, to request an automatic 6-month extension of the time to file.
- The 8892 also serves as a payment voucher for a balance due on federal gift taxes for which you are extending the time to file.
Note: Form 8892 is not available in the software.
More information about Form 709 and related forms may be found in the IRS About Form 709 page.