What Is IRS Form 8809 and How Do I File It?
Understand the process for requesting an extension to file information returns with the IRS and the critical distinction between government and recipient deadlines.
Businesses required to file information returns with the Internal Revenue Service (IRS) must meet specific deadlines to avoid penalties. The IRS provides a mechanism to request more time through Form 8809, Application for Extension of Time to File Information Returns. This form allows filers to apply for a 30-day extension for certain tax forms. The request must be submitted by the original due date of the return for which the extension is sought.
Applicability of Form 8809
Form 8809 is used to request a filing extension for a variety of federal tax forms. These include:
- W-2 and W-2G
- 1042-S
- 1094-C
- 1095 series
- 1097 series
- 1098 series
- 1099 series
- 3921 and 3922
- 5498 series
- 8027
If a business needs to request extensions for multiple form types with different deadlines, a separate Form 8809 should be considered for each to avoid complications, or the single form must be filed by the earliest due date of all forms included.
The extension provides additional time to file the specified information returns with the IRS only. It does not extend the deadline for furnishing the tax statements to recipients, such as employees or independent contractors. For example, while a business might get an extension to file Form 1099-NEC with the IRS, it is still obligated to provide the corresponding copy to the contractor by the original January 31 deadline. For many of the eligible forms, submitting Form 8809 results in an automatic 30-day extension.
Information Required for Submission
To complete Form 8809, a filer must provide their name, full address, and taxpayer identification number (TIN), which could be an Employer Identification Number (EIN) or Social Security Number (SSN). If the person filing the form is not the same as the payer whose information is on the returns, the payer’s name and TIN must also be included. The form requires the filer to check a box for each type of return for which an extension is being requested.
For most forms, no specific reason for the request is needed. However, the situation is different for Form W-2 and Form 1099-NEC, where an extension is not automatic. To request an extension for these, the filer must meet specific criteria and provide a detailed explanation on the form.
Acceptable reasons for a non-automatic extension for Forms W-2 and 1099-NEC include situations where the filer’s business was affected by a fire, casualty, or natural disaster. Another valid reason is if the person responsible for filing suffered a serious illness, died, or had an unavoidable absence that impacted the business operation. A business in its first year of establishment may also qualify for a non-automatic extension.
How to File Form 8809
Filers have two methods for submitting Form 8809: paper or electronic. For paper filing, the completed form must be mailed to the IRS address specified in the form’s instructions. For electronic filing, the IRS provides two online portals: the newer Information Returns Intake System (IRIS) and the older Filing Information Returns Electronically (FIRE) system.
The IRS encourages filers to use the newer IRIS platform for faster processing. However, requests for extensions for Form W-2 and Form 1099-NEC must be filed on paper; they cannot be submitted electronically.
Filers who submit electronically will receive a status update on their request, while paper filers may need to wait for a response by mail, particularly for non-automatic extension requests.