An extension of time to file Form 709 allows the donor additional time to submit the completed return but does not extend the deadline to pay any gift or generation-skipping transfer tax owed. Extension rules for Form 709 are directly tied to the individual income tax return filing process.
How to obtain an extension
An automatic extension to file Form 709 is obtained by filing a valid extension request for the individual income tax return for the same calendar year. When the extension applies, the Form 709 includes a checkbox in Part I indicating that the time to file has been extended.
No separate extension form for Form 709
Form 709 does not have its own standalone extension form. The extension is granted automatically when the donor has properly extended their individual income tax return, and the same extended due date applies to Form 709.
Extended filing deadline
When an extension is in effect, the deadline to file Form 709 is extended to the same date as the extended individual income tax return deadline, typically October 15. This extended deadline applies only to filing the form, not to payment of tax.
Payment deadline is not extended
Any gift tax or generation-skipping transfer tax due must be paid by the original Form 709 due date. Interest and penalties may apply if payment is not made on time, even if the filing deadline has been extended.
How the extension is shown on the form
Form 709 requires the donor to indicate that an extension applies by checking the appropriate box in Part I. This notation links the return to the extended filing period and confirms that the return is timely when filed by the extended due date.
Why extensions are commonly used
Extensions are often used when gift valuations, trust documentation, or prior-period information is not finalized by the original filing deadline. The extension provides additional time to complete accurate reporting while preserving compliance with filing rules.
This page explains how extensions apply to Form 709. For the standard due date, see Form 709 filing deadline. For the full filing process, see how to file Form 709. For authoritative instructions and official requirements, refer to the IRS Form 709 official document overview.