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Specific Instructions

Table of Contents

    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 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.

    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.

    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.

    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.

    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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