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).
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