IRS Regulation 1.6081-5: Automatic Filing Extension Rules

Internal Revenue Service regulations provide pathways for filers to secure additional time for submitting certain tax documents. One provision allows for an automatic 30-day extension for a range of information returns. This regulation simplifies the process for businesses who need a brief deferral to report required information accurately. Provided the request is submitted by the original due date, the 30-day extension is granted without needing specific IRS approval or a stated reason. This extension applies only to the filing of the forms and does not extend the time to pay any associated taxes.

Information Returns Covered by the Automatic Extension

The automatic 30-day extension applies to a wide array of information returns that businesses file. These forms report various types of payments made to non-employees, recipients of mortgage interest, and other financial transactions. Covered forms include most of the Form 1099 series, such as 1099-MISC, 1099-INT, and 1099-DIV. This also includes Form 1098, the Form 5498 series, Form 1042-S, and Forms 3921 and 3922.

However, some common forms are exceptions and are not eligible for an automatic extension. Requests for filing extensions for Form W-2 (Wage and Tax Statement) and Form 1099-NEC (Nonemployee Compensation) are not automatic. Filers must request a 30-day extension for these forms by submitting a paper Form 8809 on or before the due date, which requires a detailed explanation for the request.

Requesting an Extension Using Form 8809

To request an extension, filers must use Form 8809, Application for Extension of Time to File Information Returns. The form requires the filer to indicate the tax year and check the box next to each specific form type for which an extension is requested. The form must be submitted to the IRS on or before the original due date.

For forms eligible for the automatic extension, filers can submit Form 8809 electronically through the IRS’s Filing Information Returns Electronically (FIRE) system. As noted previously, extension requests for Form W-2 and Form 1099-NEC cannot be filed electronically and must be submitted via a paper Form 8809.

For an automatic extension, the IRS does not send an approval letter. A filer can assume the extension is granted if they have proof of timely submission, such as a certified mail receipt or a FIRE system confirmation.

Requesting a Non-Automatic Extension

A non-automatic extension is required in two situations: as an initial request for forms that are not eligible for an automatic extension (like Form W-2 and 1099-NEC), or as a request for an additional 30 days for forms that already received an automatic extension.

This request requires submitting Form 8809 with a detailed explanation establishing the need for more time. The IRS specifies several acceptable reasons, including:

• The filer is a new business in its first year.
• A catastrophic event occurred in a federally declared disaster area that affected the filer.
• A fire, casualty, or natural disaster affected the filer’s operations.
• The person responsible for filing suffered a death or serious illness.

The IRS evaluates these requests on a case-by-case basis, and approval is not guaranteed. The explanation must be persuasive and clearly demonstrate how the circumstances have prevented the filer from meeting the deadline. If the IRS approves the request, they will send a formal approval letter.