What the Form Is For

Form 8809 is your lifeline when you need extra time to file information returns with the IRS. Think of it as a “permission slip” that gives you breathing room when you're not ready to submit certain tax forms by their regular deadlines.

Specifically, Form 8809 applies to a wide range of information returns that businesses and organizations must file, including:

• Forms W-2 (employee wage statements)
• Forms 1099 (various types: interest, dividends, miscellaneous income, etc.)
• Forms 1098 (mortgage interest, student loan interest, tuition)
• Forms 5498 (IRA contribution information)
• Forms 3921 and 3922 (stock option exercises)
• Forms W-2G (gambling winnings)
• Forms 1042-S (foreign person's U.S. income)
• Form 8027 (tip income)

It’s crucial to understand what Form 8809 does not do: it only extends your deadline for filing forms with the IRS. It does not extend the deadline for providing copies to recipients (employees, contractors, etc.). Those individuals still need their statements by the original dates—typically January 31 for most forms.

When You’d Use It (Late Filing/Amended Returns)

You should file Form 8809 as soon as you realize you cannot meet the standard filing deadline. The key word here is “proactive”—you must submit the extension request on or before the original due date of the returns you're trying to extend.

Common Scenarios Where Form 8809 Helps

• Your payroll software crashed and you need time to reconstruct data
• You're waiting for corrected information from third parties
• You're experiencing staffing shortages during tax season
• You need additional time to ensure accuracy and avoid costly mistakes
• You're dealing with business transitions, mergers, or system changes

Timing Across Multiple Form Types

If you need extensions for multiple types of forms with different due dates (for example, Forms 1099 due February 28 and Forms 5498 due May 31), you can use one Form 8809—but you must file it by the earliest deadline among all the forms you're extending.

Corrected Returns

Form 8809 can also be used if you need to file corrections but require additional time. The same rules and deadlines apply to both original and corrected returns.

Key Rules for 2012

The Automatic 30-Day Extension

When you submit Form 8809 by the original due date, you automatically receive a 30-day extension. No explanation needed. No signature required. It’s that simple—as long as you file on time.

The Additional Extension (Not Automatic)

After using your first 30-day extension, you may request one additional 30-day extension by filing a second Form 8809 before the first extension period ends. However, this second extension is not automatic. The IRS grants it only in cases of extreme hardship or catastrophic events (natural disasters, deaths, serious illnesses, etc.). You'll receive a formal approval or denial letter.

Filing Method Requirements

• For 1–10 filers: You may submit Form 8809 on paper, by fax (1-877-477-0572), or online through the FIRE system at fire.irs.gov.
• For more than 10 filers: You must submit electronically or use the online fill-in form through the FIRE system.

Small Business Considerations

If your business qualifies as “small” (average annual gross receipts of $5 million or less for the three most recent tax years), you face lower maximum penalties for late filing. This doesn't exempt you from filing Form 8809, but it does reduce your financial risk.

What the Extension Covers

The approved extension applies only to filing with the IRS. You must still provide recipient copies (to employees, contractors, etc.) by the original deadlines, typically January 31 for most forms.

Step-by-Step Filing Process (High Level)

Step 1: Determine Your Deadline

Identify the original due date for your information returns. For 2012 tax year returns filed in 2013:

• Most Forms 1099, 1098, W-2G: February 28, 2013 (paper) or March 31, 2013 (electronic)
• Forms 5498: May 31, 2013

Step 2: Choose Your Filing Method

• Online (recommended): Visit fire.irs.gov and complete the fill-in Form 8809. You'll receive instant approval if filed by the due date.
• Paper/Fax: Complete Form 8809 and mail it to the Information Returns Branch, 230 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430, or fax to 1-877-477-0572.
• Electronic file: Format your request according to Publication 1220 specifications and submit through the FIRE system.

Step 3: Complete the Form

Provide the following information:

• Your legal name and complete mailing address
• Taxpayer Identification Number (TIN/EIN) that matches your other tax filings
• Contact person's name and phone number
• Check the boxes for the types of forms you need to extend
• Indicate whether you're requesting a first or second extension

Step 4: Submit Before the Deadline

This cannot be stressed enough: your Form 8809 must be postmarked, faxed, or submitted online on or before the original filing deadline. Late extension requests cannot be granted.

Step 5: Receive Confirmation

• Online filers: Instant approval displayed on screen
• Paper/fax filers: Written approval or denial letter within a few weeks

Step 6: File Your Information Returns

Use your extension wisely and file your information returns within the 30-day extended period. Don't wait until the last minute of the extension—aim to file as soon as your information is complete and accurate.

Common Mistakes and How to Avoid Them

Mistake #1: Filing Form 8809 After the Due Date

This is the most common and most costly error. An extension request filed even one day late cannot be granted. The IRS systems are automated—there's no wiggle room.
Solution: Set calendar reminders for at least one week before the deadline. File as soon as you know you'll need more time.

Mistake #2: Using the Wrong Filing Method for Multiple Filers

If you're requesting extensions for more than 10 filers but submit a paper form, your request will be rejected.
Solution: Count your filers carefully. When in doubt, use the online or electronic filing methods—they work for any number of filers.

Mistake #3: Mismatched Name/TIN Combinations

Your name and TIN on Form 8809 must exactly match what you use on other tax returns. Inconsistencies cause rejections and processing delays.
Solution: Double-check your EIN or SSN against recent tax returns or official IRS correspondence.

Mistake #4: Thinking the Extension Applies to Recipient Copies

Many filers mistakenly believe that filing Form 8809 gives them more time to distribute W-2s or 1099s to employees and contractors. It doesn't.
Solution: Understand that Form 8809 only extends your IRS filing deadline. Recipients must still receive their copies by January 31 (or other applicable deadlines).

Mistake #5: Not Keeping Records

If you file online and receive instant approval, you might not keep documentation. If you file by paper/fax, you might not retain your copy.
Solution: Print and save your approval confirmation. Keep a copy of the filed Form 8809 with your tax records. You don't need to attach it to your information returns when you file them (except for paper Form 8027), but you should have it available if questions arise.

Mistake #6: Requesting Extensions You Don't Need

Some filers request extensions “just in case,” then file their returns before the original deadline anyway. This creates unnecessary paperwork and potential confusion.
Solution: Only file Form 8809 when you genuinely need additional time.

Mistake #7: Assuming the Second Extension Is Automatic

The first 30-day extension is automatic, but many filers wrongly assume the second one is too. It's not—and it's rarely granted without compelling circumstances.
Solution: Plan to complete your filing within the first 30-day extension. Only request a second extension if you face genuine hardship, and be prepared to explain your situation.

What Happens After You File

Immediate Aftermath (Online Filers)

If you file online through the FIRE system by the deadline, you'll see an approval message immediately on your screen. Print this confirmation for your records. You now have 30 additional days from the original due date to file your information returns.

Waiting Period (Paper/Fax Filers)

If you submit Form 8809 by paper or fax, expect to receive a written approval or denial letter within a few weeks. However, if you filed on time, you can generally proceed as if approval were granted, even if you haven't received the letter yet.

Your Extended Deadline

Calculate your new deadline by adding 30 days to the original due date. For example:

• Original deadline: February 28, 2013 → Extended deadline: March 30, 2013
• Original deadline (electronic): March 31, 2013 → Extended deadline: April 30, 2013

Filing Your Information Returns

When you file your information returns during the extension period, you generally do not need to attach your Form 8809 approval letter (exception: paper Form 8027 requires it). The IRS systems will recognize that you filed for an extension.

If You Need a Second Extension

Before your first 30-day extension expires, file a second Form 8809 explaining your hardship situation. The IRS will review your circumstances and send an approval or denial letter. Second extensions are granted sparingly—typically only for natural disasters, deaths, severe illness, or similar crises.

If You Don't File Within the Extension Period

Failing to file even with an approved extension subjects you to penalties. The IRS will assess penalties based on when you ultimately file:

• File within 30 days of original due date: $30 per return
• File between 31 days and August 1: $60 per return
• File after August 1 or not at all: $100 per return
• Intentional disregard: $250+ per return with no maximum

Correcting Mistakes After Filing

If you discover errors after filing your information returns (even with an extension), you must file corrected returns as soon as possible. Corrections filed by August 1 face lower penalties than those filed later.

FAQs

Q1: Can I get an extension for furnishing W-2s and 1099s to my employees and contractors?

No. Form 8809 only extends your deadline for filing with the IRS. Recipients must receive their copies by the original deadlines (typically January 31). However, a separate process exists for requesting extensions to furnish recipient copies—contact the IRS or see Part M of the General Instructions for Certain Information Returns for details. These extensions are rare and require written requests with compelling justification.

Q2: What qualifies as “extreme hardship” for a second 30-day extension?

The IRS grants second extensions only in exceptional circumstances: natural disasters (fires, floods, hurricanes), death or serious illness of the person responsible for filing, catastrophic computer system failures, or similar events beyond your control. General business pressures, staff vacations, or routine delays typically don't qualify. You must explain your situation in detail when requesting the second extension.

Q3: If I filed my original returns electronically, can I file corrections on paper?

Yes, but with limitations. If you need to correct fewer than 250 returns of a particular type, you may file those corrections on paper even if you originally filed electronically. However, if you're correcting 250 or more returns of a given type, you must file those corrections electronically (unless you have an approved waiver).

Q4: What if I miss the deadline to file Form 8809?

Unfortunately, extension requests filed after the original due date cannot be granted. You cannot get an extension after the fact. Your only option is to file your information returns as quickly as possible and hope to minimize penalties. If you have reasonable cause (a legitimate excuse), you can request penalty abatement after the IRS assesses penalties, but this requires a separate written request explaining your circumstances.

Q5: Do I need to file a separate Form 8809 for each type of information return?

No. You can use a single Form 8809 to request extensions for multiple types of forms (Forms 1099-INT, 1099-MISC, W-2, etc.). However, if these forms have different due dates, remember that you must file Form 8809 by the earliest deadline among all the forms you're extending.

Q6: I filed Form 8809 online and got immediate approval. Do I need to keep any documentation?

Yes! Print and save the approval screen. While you generally won't need to attach this to your information returns when you file them (except for paper Form 8027), you should keep the documentation with your tax records in case questions arise during an IRS review or audit.

Q7: Can my tax preparer or software company file Form 8809 on my behalf?

Yes. Authorized representatives, tax preparers, service bureaus, and software companies can file Form 8809 for you. However, the form must show your legal business name and TIN as the filer. If a representative files for you, they typically indicate “c/o [Representative Name]” in the address section so the approval letter goes to the right place. Make sure you clearly communicate with your representative about filing deadlines and follow up to confirm the extension was submitted on time.

Additional Resources

• Publication 1220 (electronic filing specifications): IRS.gov
• General Instructions for Certain Information Returns: IRS.gov
• Information Returns Branch: 1-866-455-7438

This summary is based on 2012 tax year rules and regulations from official IRS sources. Always consult current IRS guidance or a tax professional for the most up-to-date information.