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Xtension of time to file Form 709 if you are not applying for an extension of time to file your individual income tax return using Form 4868. Note. If you obtained an automatic 6-month extension of time to file your individual income tax return by using Form 4868, the time to file your Form 709 is automatically extended. In this case, you do not need to file Form 8892 to extend the time to file Form 709. However, see Paying gift tax below, if you expect to owe gift tax. Paying gift tax. An exten.

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