How to File a Gift Tax Return Extension

Individuals who make substantial gifts may be required to report them to the IRS on Form 709, the United States Gift (and Generation-Skipping Transfer) Tax Return. A gift tax return is necessary if you give more than the annual exclusion amount to any single person in a year, which is $19,000 for 2025. The deadline for submitting this form and paying any associated tax is typically April 15th of the year following the gift. The IRS provides options for an extension of time to file this return.

The Automatic Income Tax Filing Extension

The most common way to secure more time to file a gift tax return is linked directly to your personal income tax filing. When you request an automatic six-month extension for your individual income tax return, Form 1040, you also automatically receive an extension to file your Form 709. This means that if you file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, by the April 15th deadline, your new deadline for both your income tax and gift tax returns becomes October 15th.

Filing Form 4868 does not require a signature or an explanation for the extension request. The primary information needed includes your name, address, and Social Security number, along with an estimate of your total income tax liability for the year.

If you file Form 4868, you do not need to file a separate form to extend your gift tax return deadline, as the income tax extension serves to extend both. This integration simplifies the process for taxpayers. Ensure the Form 4868 is submitted on time, as a late filing will not extend the gift tax return due date.

Information for a Standalone Gift Tax Extension

There are situations where an individual may need to file a gift tax return but does not need or want to extend their personal income tax return. For instance, a person might have their income tax information ready by the April deadline but require more time to value the assets that were gifted. A separate extension application is necessary to avoid late-filing penalties for the gift tax return.

The designated form for this purpose is Form 8892, Application for Automatic Extension of Time To File Form 709. This form must be used when you are only extending the gift tax return and not your income tax return. Filing Form 8892 grants an automatic six-month extension, moving the due date for Form 709 to October 15th.

Completing Form 8892, you must provide your identifying information, including your name, address, and Social Security number. You will need to calculate your estimated gift tax liability for the year and report the total estimated gift tax you expect to owe and the amount of that tax you are paying with the extension application.

Submitting the Extension and Making Payments

If you are using Form 4868 to extend both your income and gift tax returns, you can file it electronically through various tax software programs or through a tax professional. Alternatively, you can print the completed form and mail it to the IRS address specified in the form’s instructions. For those filing Form 8892 for a standalone gift tax extension, electronic filing is not an option; you must mail the paper form to the IRS service center listed in the Form 8892 instructions.

An extension of time to file is not an extension of time to pay. The deadline to pay any gift tax you owe remains April 15th. Failure to pay the tax by the original due date will result in the assessment of interest and potentially late-payment penalties.

To make a payment, if you are filing Form 8892, you can include a check or money order for the tax you estimate you owe. You should also include the Form 8892-V, Payment Voucher. For electronic payments, you can use IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS). When using these online systems, select Form 709 and the appropriate tax year to ensure your payment is applied correctly.