What is Form 8809?

Internal Revenue Service (IRS) Form 8809, ""Application for Extension of Time to File Information Return"", is a form used by businesses and individuals to request an extension of the due date for filing 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 non-employee compensation (NEC)
• 1099-QA
• 3921
• 3922
• 5498
• 5498-ESA
• 5498-QA
• 5498-SA
• 8027

These forms are known as ""information returns"" because they convey 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  cannot be used to request an extension of the filing deadline for a business or individual income tax return, or for any other form not listed above. 

How long is the extension period for Form 8809?

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 an additional 30-day extension, you must file a second Form 8809 and meet one of the following criteria:

• You have experienced a catastrophic event in a federal disaster area that has prevented you from resuming your operations or accessing essential business records.
• Fire, accident or natural disaster impacting your operations.
• This was your first year of business.
• The person responsible for filing was seriously ill, absent, or died.
• You did not receive data on payee details quickly enough to enable you to prepare a complete and accurate return.

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

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

When should you file Form 8809?

As soon as you learn that you will need an extension to file, you should file Form 8809. However, the IRS does not allow you to file Form 8809 before January 1 of the year when the information return is due.

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

If you are requesting an extension of time to file multiple types of information returns, you can 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 (by March 15) and Form 5498 (by May 31), you must file Form 8809 by March 15, which is the earlier of the two forms' due dates. To avoid this problem, you can file more than one Form 8809.

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

How do you file Form 8809?

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

To file online if permitted, you   must submit Form 8809 through the IRS's Filing Information Returns Electronically (FIRRE) system.