Form 8809

What Is Form 8809?

Internal Revenue Service (IRS) Form 8809, “Application for Extension of Time to File Information Returns,” is a form used by businesses and individuals to request an extension of the due date to file any of the following federal tax forms:

• W-2
• W-2G
• 1042-S
• 1094-C
• 1095-B
• 1095-C
• 1097
• 1098
• 1099
• 1099-MISC when reporting nonemployee compensation (NEC)
• 1099-QA
• 3921
• 3922
• 5498
• 5498-ESA
• 5498-QA
• 5498-SA
• 8027

These forms are known as “information returns” because they report tax-related information to taxpayers and government agencies. If you don’t file them on time and you don’t have a valid extension of the due date, you may have to pay a penalty to the IRS.

Form 8809 can not be used to request an extension of the filing deadline for business or personal income tax returns, or any other forms not listed above.

How Long Is the Form 8809 Extension Period?

Filing Form 8809 automatically extends the time to file the listed forms by 30 days. If you need more time, you may qualify for one additional extension of up to 30 days. To get the additional 30-day extension, you must file a second Form 8809 and meet one of the following criteria:

• You experienced a catastrophic event in a federal disaster area that prevented you from resuming operations or accessing essential business records.
• A fire, casualty, or natural disaster affected your operations.
• This was the first year your business operated.
• The person responsible for filing was seriously ill, absent, or passed away.
• You did not receive data on a payee statement soon enough to prepare a complete and correct return.

The additional 30-day extension is not available for Forms W-2 or 1099-MISC reporting non-employee compensation.

Any approved extension of time to file will only extend the due date for filing the information returns with the IRS. It does not extend the due date for furnishing statements to recipients. That is a different process you can learn about in IRS Publication 1220.

When Should You File Form 8809?

You should file Form 8809 as soon as you know you will need an extension of the time to file. However, the IRS does not permit you to file Form 8809 before January 1 of the year when the information returns will be due.

Form 8809 must be filed by the due date of the information returns, which varies. See Form 8809 for a chart that shows the due dates of each return.

If you are requesting an extension of time to file several types of information returns, you may use one Form 8809, but you must file it by the earliest due date. For example, if you are requesting an extension of time to file both Form 1042-S (due March 15) and Form 5498 (due May 31), you must file Form 8809 by March 15, which is the earlier of the two forms’ due dates. You may complete more than one Form 8809 to avoid this issue.

An extension cannot be granted if a request is filed after the due date.

How Do You File Form 8809?

In most cases, you can file Form 8809 either online or by filling out a paper form and mailing it to the address on the form. But if you are requesting an extension for Forms 1099-MISC reporting nonemployee compensation, 1099-QA, 5498-QA, or W-2, you must submit your request on paper.

To file online when permitted, you must submit Form 8809 through the IRS’s Filing Information Returns Electronically (FIRE) System.