Looking for a Irs Forms And Templates? Download it for free!

Instructions for Form 8809-I

Department of the Treasury

Internal Revenue Service

(November 2015)

Application for Extension of Time To File FATCA Form 8966

Section references are to the Internal Revenue Code

extension, Form 8809-I must be filed by the first extended

unless otherwise noted.

due date of Form 8966.

Future Developments

Note. Don't send a copy of Form 8809-I or any letters

with Form 8966.

For the latest information about developments related to

Extension Period

Form 8809-I and its instructions, such as legislation

The automatic extension of time to file Form 8966 is 90

enacted after they were published, go to

days from the original due date.

form8809i.

Hardship exception. The IRS may grant an additional

General Instructions

90-day extension of time to file Form 8966 under the

hardship exception. Requests for an additional extension

Purpose of Form

of time to file Form 8966 aren't automatically granted.

Generally, requests for additional time are granted only

Use Form 8809-I to request an initial or additional

where it is shown that extenuating circumstances

extension of time to file Form 8966 for the current tax year.

prevented filing by the date granted by the first request.

Who Should File

See Regulation section 1.1471-4(d)(3)(vii). An example of

an extenuating circumstance is a situation in which a filer

Filers who need more time to file Form 8966 with the IRS

is located in a Presidentially declared disaster area and is

should file Form 8809-I before the due date of Form 8966.

unable to resume business operations. After evaluating

See When To File, later. Submit a separate request for

your hardship request, the IRS will notify you as to

each filer that is requesting an extension of time to file.

whether your request is approved or denied.

Under the terms of their applicable intergovernmental

Penalty

agreements (IGAs), reporting Model 2 Foreign Financial

Institutions (reporting Model 2 FFIs) aren't entitled to an

Filers may be subject to a late filing penalty if Form 8966

extension of time for aggregate reporting on

is filed late and you haven't applied for and received an

non-consenting U.S. accounts or non-consenting

approved extension of time to file.

nonparticipating FFIs. Entities that are located in a Model

1 jurisdiction and reporting on behalf of themselves (or

Specific Instructions

any entities that are reporting on behalf of another entity

that is located in a Model 1 jurisdiction) may not request

For definitions of terms used in these instructions,

an additional extension of time to file Form 8966 from the

see the Instructions for Form 8966.

IRS because they must report directly to the Model 1

TIP

jurisdiction's tax authority.

Where To File

Lines 1 through 3c. Enter the filer's name and complete

mailing address, including country and postal code. Use

Mail a paper Form 8809-I to:

the name and address where you want correspondence

sent. If the filer’s post office doesn't deliver mail to a street

Internal Revenue Service

address and the filer has a post office box, enter the filer’s

FATCA, Stop 6052 AUSC

post office box number instead of the filer’s street

3651 South IH 35

address.

Austin, TX 78741

A Direct Reporting NFFE and a Sponsoring Entity or

trustee that has agreed to assume the reporting

If you have questions about Form 8809-I go to IRS.gov

obligations of a Sponsored FFI, Sponsored Direct

Businesses/Corporations/Frequently-

Reporting NFFE, or Trustee-Documented Trust, as

Asked-Questions-FAQs-FATCA--Compliance-

applicable, must complete lines 1 through 3c.

Legal#GeneralQ14.

Sponsored FFIs, Sponsored Direct Reporting NFFEs,

When To File

and Trustee-Documented Trusts must complete lines 7

File Form 8809-I as soon as you know an extension of

through 11.

time to file is necessary, but not before January 1 of the

Line 4. If the filer has a Global Intermediary Identification

filing year. Form 8809-I must be filed by the due date of

Number (GIIN), enter it on line 4. A Sponsoring Entity or

Form 8966. The due date for filing Form 8966 is March 31

trustee filing on behalf of a Sponsored FFI, Sponsored

of the year following the year to which the Form 8966

Direct Reporting NFFE, or Trustee-Documented Trust, as

relates, unless you are a reporting Model 2 FFI with a

applicable, should enter the GIIN it received when it

different reporting date specified in the applicable Model 2

registered as a Sponsoring Entity or trustee, not a

IGA. If you are requesting an additional hardship

separate GIIN (if any) it received when it registered as a

Mar 31, 2016

Cat. No. 67370V

Instructions For Form 8809-I - Application For Extension Of Time To File Fatca Form 8966

Related Articles

Related forms

Related Categories