What Form 8809 Is For

Form 8809 is the IRS form you use to request extra time to file certain information returns. These are the forms businesses and employers use to report payments made throughout the year—things like wages on Form W-2, income from investments on Forms 1099, and various other types of payments that need to be reported to the IRS.

Think of Form 8809 as your "ask for more time" request. In 2014, if you couldn't get your information returns ready by the normal deadline, this form let you buy yourself some breathing room. The form applies to most common information returns including Forms 1097, 1098 (like mortgage interest statements), the entire 1099 series (interest, dividends, miscellaneous income, etc.), Forms 3921 and 3922 (stock options), Forms 5498 (IRA contributions), and Form W-2G (gambling winnings).

However, there's an important exception: Form 8809 can request an extension to file these forms with the IRS, but it does not extend the deadline for giving copies to your employees or payees. You still need to get those statements to recipients by their regular due dates—typically January 31 for most forms.

2014 General Instructions for Certain Information Returns

When You’d Use Form 8809

You'd use Form 8809 when you realize you won't be able to file your information returns by the normal deadline. For 2014 tax year returns filed in 2015, paper forms were due March 2, 2015, and electronic filings were due March 31, 2015.

The key is timing: you must file Form 8809 by the original due date to get the automatic extension. If you miss this deadline, you're already late, and the extension request won't help you avoid penalties.

You should file Form 8809 as soon as you know you'll need more time—don't wait until the last minute. Common reasons businesses use this form include:

• Waiting for information from third parties
• Computer system problems or software issues
• Staff shortages or illness during tax season
• Business transitions like mergers or ownership changes
• Volume of returns making timely filing difficult

Note that Form 8809 is for requesting extensions to file original returns. If you're filing corrected returns (fixing mistakes on previously filed forms), different rules apply, though the 250-or-more electronic filing requirement applies separately to original and corrected returns.

2014 General Instructions for Certain Information Returns

Key Rules or Details for 2014

Automatic 30-Day Extension: The first extension is automatic—no explanation needed. When you file Form 8809 by the due date, you automatically receive an extra 30 days to file your information returns. No signature or detailed justification is required for this initial extension.

Additional 30-Day Extension for Hardship: Under certain hardship conditions, you may apply for a second 30-day extension, giving you up to 60 days total. However, this additional extension is not automatic—you must explain your circumstances and show good cause. The IRS will review your request and decide whether to grant the second extension.

Multiple Filing Methods: In 2014, you could submit Form 8809 three ways:

• Paper by mail to the address shown in the Form 8809 instructions
• Paper by fax to the fax number in the instructions
• Electronically through the FIRE (Filing Information Returns Electronically) system, either as a fill-in form or electronic file

The IRS strongly encouraged using the electronic filing option through the FIRE system for faster processing.

One Form Per Payer: If you're filing on behalf of multiple employers or entities, you must submit a separate Form 8809 for each payer.

W-2 Extension Rules: While Form 8809 could be used for an automatic extension to file Form W-2 with the Social Security Administration, you were still required to furnish copies to employees by February 2, 2015, regardless of any extension granted for filing with the SSA.

2014 General Instructions for Certain Information Returns

Step-by-Step (High Level)

Step 1: Determine if You Need an Extension

Calculate whether you can meet the original filing deadline. If not, act immediately—don't wait.

Step 2: Choose Your Filing Method

Decide whether to file by paper (mail or fax) or electronically through the FIRE system. Electronic filing is faster and provides immediate confirmation.

Step 3: Complete the Form

Fill out Form 8809 with your business information, including your name, address, and Employer Identification Number (EIN). Select which types of information returns you need extra time to file (Forms 1099-MISC, W-2, etc.).

Step 4: Submit Before the Original Deadline

This is critical—mail, fax, or electronically submit Form 8809 before the original due date of your information returns. For 2014 returns, this meant before March 2, 2015 (paper) or March 31, 2015 (electronic).

Step 5: Receive Confirmation

If filed electronically through FIRE, you'll receive immediate confirmation. Paper filers should allow processing time.

Step 6: File Your Information Returns Within the Extension Period

You now have an additional 30 days to file. Mark your calendar and don't miss this extended deadline.

Step 7 (If Needed): Request Additional Extension

If hardship circumstances prevent you from filing even within the first extension period, submit a second Form 8809 requesting an additional 30 days before the first extension period expires. Include a detailed explanation of your circumstances.

2014 General Instructions for Certain Information Returns

Common Mistakes and How to Avoid Them

Mistake #1: Filing Form 8809 After the Original Deadline
This is the most common error. The extension request must be filed by the due date—not after. Solution: Mark deadlines on your calendar well in advance and file Form 8809 early if you have any doubt about making the deadline.

Mistake #2: Assuming the Extension Applies to Recipient Copies
Form 8809 only extends the deadline for filing with the IRS or Social Security Administration. You still must give copies to employees and payees by the normal dates (typically January 31 or February 2). Solution: Prepare recipient copies first, then use the extension for the government filing.

Mistake #3: Using the Wrong EIN or Payer Information
The EIN and payer name on Form 8809 must exactly match what appears on your Forms 941, 943, 944, or other employment tax returns. Mismatches cause processing delays. Solution: Double-check your EIN against previous tax filings before submitting.

Mistake #4: Filing One Extension for Multiple Payers
If you're a payroll service or agent filing for multiple clients, you need a separate Form 8809 for each client/payer. Solution: Create a checklist of all entities you're filing for and prepare individual extension requests.

Mistake #5: Not Requesting the Second Extension in Time
If you need more than 30 days, you must request the additional extension before the first extension expires. Solution: Monitor your progress and request the second extension at least a week before the first extension deadline if you won't make it.

Mistake #6: Forgetting About State Requirements
Form 8809 is only for federal filing extensions. Many states have separate extension procedures for state-level information return filing. Solution: Check with your state's department of revenue about state extension requirements.

Mistake #7: Treating Electronic and Paper Deadlines as the Same
In 2014, electronic filers had until March 31, while paper filers had until March 2. Solution: Know which method you're using and mark the correct deadline.

2014 General Instructions for Certain Information Returns

What Happens After You File

Immediate Processing (Electronic Filers):
If you file through the FIRE system, you receive immediate acknowledgment that your extension request was received and approved. The system will provide you with a confirmation for your records.

Paper Filing Processing:
If you mailed or faxed Form 8809, allow processing time. The IRS doesn't typically send written confirmation for automatic 30-day extensions, so keep a copy of your submission and any proof of mailing or fax transmission.

Your New Deadline:
Once approved, you have an additional 30 days from the original due date to file your information returns. For 2014 returns, if the original deadline was March 2, 2015, your extended deadline would be April 1, 2015 (or April 30, 2015, for electronic filers who had an original deadline of March 31).

Second Extension Requests:
If you requested an additional 30-day hardship extension, the IRS will review your circumstances. Unlike the automatic first extension, this requires IRS approval. If approved, you'll receive written notification. If denied, you must file by your first extension deadline to avoid penalties.

Penalty Relief:
Filing Form 8809 on time and receiving an extension eliminates late-filing penalties if you file within the extension period. However, if you file late even with an extension, penalties will apply based on how late you are.

IRS Monitoring:
The IRS tracks extension requests. If you request extensions repeatedly year after year, the IRS may eventually question whether you're making adequate efforts to file on time. Consider addressing underlying issues that cause chronic late filing.

No Effect on Penalties for Other Issues:
Form 8809 only protects you from late filing penalties. It doesn't provide relief from penalties for incorrect information, missing taxpayer identification numbers, or failure to furnish statements to recipients on time.

2014 General Instructions for Certain Information Returns

FAQs

Q1: How much does it cost to file Form 8809?

There is no fee to file Form 8809. The extension request is free whether you file by paper or electronically.

Q2: Can I get an extension longer than 60 days total?

No. For 2014, the maximum extension available was 60 days total: an automatic 30 days plus one additional 30-day hardship extension. No further extensions were available beyond this.

Q3: What counts as "hardship" for the second 30-day extension?

The IRS doesn't publish a strict definition, but generally accepted hardships include natural disasters affecting your business, serious illness of key personnel, fire or catastrophic equipment failure, or circumstances genuinely beyond your control. Business being busy or short-staffed typically doesn't qualify.

Q4: If I file some forms on time, can I still get an extension for others?

Yes. You can file some information returns by the original deadline and request an extension for others. Just make sure Form 8809 clearly indicates which types of returns you need extra time for.

Q5: What penalties apply if I file late without an extension?

For 2014, penalties ranged from $30 to $100 per return depending on how late you filed, with maximum annual penalties of $250,000 to $1,000,000 for larger businesses. The penalty is $30 per return if filed within 30 days after the due date, $60 per return if filed more than 30 days late but by August 1, and $100 per return if filed after August 1 or not filed at all. Intentional disregard carries a minimum penalty of $250 per return with no maximum.

Q6: Does Form 8809 extend the deadline for electronically filing?

Yes, Form 8809 extends the deadline regardless of whether you file information returns electronically or on paper. The extension applies to your chosen filing method.

Q7: Can I file Form 8809 after I've already missed the deadline?

Technically you can submit it, but it won't be effective for that year. Form 8809 must be filed by the original due date to provide penalty relief. If you've already missed the deadline, file your information returns as soon as possible to minimize penalties and include a reasonable cause explanation if applicable.

2014 General Instructions for Certain Information Returns

Sources: All information in this guide comes from official IRS.gov sources, including the 2014 General Instructions for Certain Information Returns and the 2014 General Instructions for Forms W-2 and W-3.

This guide is for informational purposes only. For specific situations, consult the official Form 8809 instructions or a tax professional.