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表8809-I 说明

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2015年11月修订本

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8809-I  
(November 2015)  
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.  
Note. Don't send a copy of Form 8809-I or any letters  
Future Developments  
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/  
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.  
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  
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.  
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.  
Specific Instructions  
For definitions of terms used in these instructions,  
see the Instructions for Form 8966.  
TIP  
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  
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  
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  
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.  
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.  
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.  
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  
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.  
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  
The time needed to complete and file this form will vary  
depending on individual circumstances. The estimated  
average time is:  
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.  
Recordkeeping .  
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3 hr., 6 min.  
6 min.  
Learning about the law or the form  
Preparing and sending the form to the  
IRS .  
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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.  
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.  
-2-  
Instructions for Form 8809-I (11-2015)