709 - Gift Tax Extension



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:

  1. 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.
  2. 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.