Instructions for 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)