Form 8892 is used to pay any gift tax due or if the individual income tax return is not being extended.

• File Form 8892 should be filed in one of the two following situations.

If Form 1040 - Individual Income Tax Return is being extended and Form 709 - Gift Tax Return has gift tax due:

1. Select interview Form GIFT-2 - Extension, Payments, Penalties and Interest.
• In box 30 - Preparation code input 1. 
• Double-click on this box for options.
• In box 31 - Preparation code input as needed.
2. Calculate return.

If Form 1040 - Individual Income Tax Return is not being extended, but the Form 709 - Gift Tax Return needs to be extended:

1. Select interview Form GIFT-2 - Extension, Payments, Penalties and Interest.
• In box 30 - Preparation code input as needed.
• Double-click on box for options.
• In box 31 - Preparation code input as needed.
2. Calculate return.

Notes:

• If the individual (1040) tax return is being extended, and there is no gift tax due.
• Nothing more is needed to extend Form 709, Gift tax return. 
• Do not file Form 8892 in this situation.
• For more information, see our article on this solution in Worksheet View.