Instructions for Form 8809-I
Department of the Treasury
Internal Revenue Service
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.
Note. Don't send a copy of Form 8809-I or any letters
with Form 8966.
For the latest information about developments related to
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.
Hardship exception. The IRS may grant an additional
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
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
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
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
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
Reporting NFFE, or Trustee-Documented Trust, as
applicable, must complete lines 1 through 3c.
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
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