Regulation 1.6081-5: Automatic Extension for Information Returns

Treasury Regulation Section 1.6081-8 provides a mechanism for an automatic extension of time to file certain information returns with the Internal Revenue Service. This provision grants filers, such as businesses and employers, an additional 30 days to submit required documents. The regulation aims to provide administrative relief for those who cannot meet the original filing deadline.

This extension is not granted without action; a specific application must be filed by the original due date of the return. This relief applies only to the requirement of filing the return with the government. It does not alter other related obligations, such as the deadline to furnish statements to recipients or the due date for any tax payments.

Information Returns Eligible for the Automatic Extension

The automatic 30-day extension applies to a wide array of information returns that businesses and other entities are required to file. These include:

• Most forms in the 1099 series, such as Form 1099-MISC, Miscellaneous Information; Form 1099-INT, Interest Income; and Form 1099-DIV, Dividends and Distributions
• Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
• Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips
• The Form 1098 series, like Form 1098, Mortgage Interest Statement
• The Form 5498 series, such as Form 5498, IRA Contribution Information
• Form 3921, Exercise of an Incentive Stock Option, and Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan
• Form 1095-B, Health Coverage, and Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

An exception to the automatic extension rule exists for Form W-2, Wage and Tax Statement, and Form 1099-NEC, Nonemployee Compensation. While an extension for these forms is possible, it is not automatic. Filers must submit the request on a paper Form 8809 and provide a detailed explanation of why the extension is needed. The IRS may grant an extension if the filer is affected by a catastrophic event in a federally declared disaster area; a fire, casualty, or natural disaster; the death, serious illness, or unavoidable absence of the person responsible for filing; or if the filer is in their first year of business.

The Extension Request Process Using Form 8809

To secure an extension, filers must use Form 8809, Application for Extension of Time To File Information Returns. Before submitting, the filer must gather specific information, including their legal name, full mailing address, and nine-digit Taxpayer Identification Number (TIN). The form also requires the filer to identify the applicable tax year for which the extension is being requested.

Line 6 of Form 8809 presents a series of checkboxes corresponding to the different forms. A filer can request extensions for multiple form types on a single Form 8809 by checking all relevant boxes. If a filer uses different methods to file their returns, such as some on paper and some electronically, a separate Form 8809 must be prepared for each filing method.

The form must be submitted to the IRS on or before the original due date of the information return. For filers submitting a paper form, it must be mailed to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0209. Proof of mailing can serve as evidence of a timely request.

Alternatively, filers can submit the request electronically for most forms through the IRS’s Information Returns Intake System (IRIS). This online portal is the required method for electronic filing of Form 8809. An online acknowledgment is provided immediately, serving as confirmation that the request was received.

Scope and Limitations of the Extension

This extension applies only to the deadline for filing the information returns with the IRS. It is an extension of time to file, not an extension of time to pay any tax that may be associated with the filings. Any tax liability remains due by its original deadline, and failure to pay on time can result in penalties and interest.

The extension granted under this process does not extend the deadline to furnish the required information statements to recipients, such as employees or independent contractors. To request an extension of time to furnish statements to recipients, filers must submit a separate request using Form 15397, Application for Extension of Time to Furnish Recipient Statements. This form must be faxed to the IRS by the date the statements are due.

The term “automatic” signifies that for eligible forms, the 30-day extension is granted upon the timely and proper filing of Form 8809. The IRS does not send an approval letter or other notice confirming the extension. The filer can assume the extension is approved if the form was submitted correctly by the deadline, and this places the responsibility on the filer to maintain records proving the timely submission.