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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/Frequently-Asked-Questions-FAQs-FATCA--Compliance-Legal#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 extension, Form 8809-I must be filed by the first extended due date of Form 8966.

Note.

Don't send a copy of Form 8809-I or any letters with Form 8966.

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.


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