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You can use the table at the beginning of page 1 to determine whether to file Form 8892. Paying tax. CAUTION Form 8892 cannot be used for joint filings and can only be filed by an individual taxpayer. Do not enter the year you are filing Form 8892. Preparing the form Copying assembling and sending the form to the IRS The only GST tax you can pay with Form 8892 is the tax on a direct skip reported on Form 709. If you are filing Form 8892 to pay gi.

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