What Is Form 8809-I and How Do I File It?
Understand the process for obtaining an automatic 30-day IRS filing extension for information returns by properly preparing and submitting Form 8809-I.
Businesses and other payers unable to meet the filing deadlines for certain information returns can request a temporary delay from the Internal Revenue Service (IRS). This is done by submitting Form 8809, Application for Extension of Time to File Information Returns. The type of extension granted depends on the specific forms being filed. This extension applies only to the filing of the returns with the IRS and does not change the deadline for providing required statements to the payment recipients.
Information Required to Complete Form 8809
To complete Form 8809, filers must gather specific details. The form covers a wide range of returns, including the Form W-2 series, Form 1099 series, Form 1098, Form 3921, Form 5498, and Form 1042-S. A single Form 8809 can be used to request extensions for multiple types of returns. The filer must provide their complete name, address, and Taxpayer Identification Number (TIN), such as an Employer Identification Number (EIN) or a Social Security Number.
The form requires the filer to list a contact person, including their name, telephone number, and email address. A central part of the application is indicating which specific information returns the extension is for. The filer must also provide the total number of records for each form type. This is calculated by counting the number of individual recipients for whom a return is being filed; for example, a business with 50 employees would list 50 records for Form W-2.
The Filing Process for Form 8809
Form 8809 must be submitted to the IRS on or before the original due date of the information returns for which the extension is sought. Filing the form after the due date will result in the request being denied.
For most information returns, such as the Form 1099 series (other than Form 1099-NEC), filing Form 8809 grants an automatic 30-day extension. The IRS does not send an approval notice for these automatic extensions.
An extension for Form W-2 or Form 1099-NEC is not automatic. To be granted an extension for these forms, the filer must meet specific hardship criteria and provide a detailed explanation in the application. Valid reasons include a catastrophic event that affected business operations, the first year the business was established, or if the person responsible for filing passed away or was seriously ill. The IRS evaluates these requests before granting an extension.
Filers have two primary methods for submitting Form 8809: electronic filing or paper mailing. The Filing Information Returns Electronically (FIRE) system is still used for filing Form 8809 electronically.
Extension requests for Form W-2 and Form 1099-NEC cannot be filed electronically. These requests must be submitted using a paper Form 8809 and sent by mail to the IRS address listed in the form’s instructions.