Form 8809-I

Instructions for Form 8809-I
(November 2015)

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
unless otherwise noted.

extension, Form 8809-I must be filed by the first extended
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
Form 8809-I and its instructions, such as legislation
enacted after they were published, go to www.irs.gov/
form8809i.

General Instructions
Purpose of Form

Use Form 8809-I to request an initial or additional
extension of time to file Form 8966 for the current tax year.

Who Should File

Filers who need more time to file Form 8966 with the IRS
should file Form 8809-I before the due date of Form 8966.
See When To File, later. Submit a separate request for
each filer that is requesting an extension of time to file.
Under the terms of their applicable intergovernmental
agreements (IGAs), reporting Model 2 Foreign Financial
Institutions (reporting Model 2 FFIs) aren't entitled to an
extension of time for aggregate reporting on
non-consenting U.S. accounts or non-consenting
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
an additional extension of time to file Form 8966 from the
IRS because they must report directly to the Model 1
jurisdiction's tax authority.

Where To File

Mail a paper Form 8809-I to:
Internal Revenue Service
FATCA, Stop 6052 AUSC
3651 South IH 35
Austin, TX 78741
If you have questions about Form 8809-I go to IRS.gov
at www.irs.gov/Businesses/Corporations/FrequentlyAsked-Questions-FAQs-FATCA--ComplianceLegal#GeneralQ14.

When To File

File Form 8809-I as soon as you know an extension of
time to file is necessary, but not before January 1 of the
filing year. Form 8809-I must be filed by the due date of
Form 8966. The due date for filing Form 8966 is March 31
of the year following the year to which the Form 8966
relates, unless you are a reporting Model 2 FFI with a
different reporting date specified in the applicable Model 2
IGA. If you are requesting an additional hardship

Mar 31, 2016

Extension Period

The automatic extension of time to file Form 8966 is 90
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
of time to file Form 8966 aren't automatically granted.
Generally, requests for additional time are granted only
where it is shown that extenuating circumstances
prevented filing by the date granted by the first request.
See Regulation section 1.1471-4(d)(3)(vii). An example of
an extenuating circumstance is a situation in which a filer
is located in a Presidentially declared disaster area and is
unable to resume business operations. After evaluating
your hardship request, the IRS will notify you as to
whether your request is approved or denied.

Penalty

Filers may be subject to a late filing penalty if Form 8966
is filed late and you haven't applied for and received an
approved extension of time to file.

Specific Instructions
TIP

For definitions of terms used in these instructions,
see the Instructions for Form 8966.

Lines 1 through 3c. Enter the filer's name and complete
mailing address, including country and postal code. Use
the name and address where you want correspondence
sent. If the filer’s post office doesn't deliver mail to a street
address and the filer has a post office box, enter the filer’s
post office box number instead of the filer’s street
address.
A Direct Reporting NFFE and a Sponsoring Entity or
trustee that has agreed to assume the reporting
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,
and Trustee-Documented Trusts must complete lines 7
through 11.
Line 4. If the filer has a Global Intermediary Identification
Number (GIIN), enter it on line 4. A Sponsoring Entity or
trustee filing on behalf of a Sponsored FFI, Sponsored
Direct Reporting NFFE, or Trustee-Documented Trust, as
applicable, should enter the GIIN it received when it
registered as a Sponsoring Entity or trustee, not a
separate GIIN (if any) it received when it registered as a

Cat. No. 67370V

PFFI or RDCFFI. A Sponsoring Entity or trustee filing on
its own behalf should enter the GIIN it received when it
registered as a PFFI or RDCFFI.

Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. We use this information to
determine if you qualify for an extension of time to file
information returns. You aren't required to request an
extension of time to file; however, if you request an
extension, sections 6081 and 6109 and their regulations
require you to provide this information, including your
identification number. Failure to provide this information
may delay or prevent processing your request; providing
false or fraudulent information may subject you to
penalties. Routine uses of this information include giving it
to the Department of Justice for civil and criminal litigation,
and to cities, states, the District of Columbia, and U.S.
commonwealths and possessions for use in administering
their tax laws. We may also disclose this information to
other countries under a tax treaty, to federal and state
agencies to enforce federal nontax criminal laws, or to
federal law enforcement and intelligence agencies to
combat terrorism.

Line 5. If the filer has a U.S. taxpayer identification
number (TIN), enter it on line 5. The filer isn't required to
obtain a TIN in order to file Form 8809-I if a TIN hasn't
been issued.
Lines 6a through 6c. Enter the name, telephone
number, and email address of someone familiar with your
Form 8809-I who the IRS can contact if additional
information is required.
Lines 7 through 11. Complete lines 7 through 11 if the
filer is a Sponsoring Entity or a trustee of a
Trustee-Documented Trust. If the filer is requesting an
extension for more than one Sponsored Entity or
Trustee-Documented Trust, please list the information
required on lines 7 through 11 for each additional entity in
an attachment.
Lines 7 through 9c. Follow the instructions for lines 1
through 3c to provide the information required on lines 7
through 9c. Enter the name and mailing address,
including country and postal code, of the Sponsored FFI,
Sponsored Direct Reporting NFFE, or
Trustee-Documented Trust.

You aren't required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by Code section
6103.

Line 10. If the entity reported on line 7 is a Sponsored
FFI, Sponsored Direct Reporting NFFE, or a
Trustee-Documented Trust, enter the GIIN on line 10.
Line 11. If the entity shown on line 7 has been issued a
TIN, enter it on line 11.

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
average time is:

Line 12. Check your method of filing Form 8966. File a
separate Form 8809-I for each method.
Line 13. Check this box only if you have already received
the automatic 90-day extension and you need an
additional extension for the same year for the same Form
8809-I. See Hardship exception under Extension Period,
earlier. Don't check this box unless you requested an
original extension. If you check this box, be sure to
complete line 14.

Recordkeeping . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . .
Preparing and sending the form to the
IRS . . . . . . . . . . . . . . . . . . . . . . . . . .

3 hr., 6 min.
6 min.
9 min.

If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
send us comments from www.irs.gov/formspubs. Click on
“More Information” and then on “Give us feedback.” You
can write to the Internal Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Don't send the form to this
address. Instead, see Where To File on page 1.

Line 14. If you checked the box on line 13, state in detail
why you need an additional extension of time. You must
provide sufficient cause as to why you weren't able to file
by the date granted by the first extension request. See
Hardship exception under Extension Period, earlier. If you
need more space, attach additional sheets. Include the
filer's name, TIN, and GIIN on each additional page.
Signature. No signature is required for the automatic
90-day extension. For an additional extension, Form
8809-I must be signed by the filer or a person who is duly
authorized to sign a return or other document on its
behalf.

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Instructions for Form 8809-I (11-2015)