What Form 8809 Is For

Form 8809 is the IRS's official application that allows businesses, payers, and filers to request additional time to file information returns with the Internal Revenue Service. If you're responsible for submitting forms like W-2s (wage statements), 1099s (miscellaneous income), 1098s (mortgage interest), or other information returns and you can't meet the original deadline, Form 8809 is your lifeline.

Think of information returns as the IRS's way of cross-checking the income people report on their tax returns. When you pay someone interest, dividends, wages, or other reportable amounts, you must tell the IRS about it using specific forms. Form 8809 doesn't change what you owe or what you must report—it simply gives you more time to get those reports filed correctly.

The form covers a wide range of information returns filed in 2016, including Forms W-2, W-2G (gambling winnings), 1042-S (foreign person income), 1094-C and 1095 (health coverage), 1097, 1098, 1099 series, 3921 and 3922 (stock options), 5498 (IRA contributions), and 8027 (tip income). Essentially, if you're filing information returns and need more time, Form 8809 is the tool you need.

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When You’d Use Form 8809 (Late/Amended Scenarios)

You would use Form 8809 when you realize before the filing deadline that you won't be able to file your information returns on time. This isn't a form for fixing mistakes after you've already filed—it's strictly for requesting more time before the original deadline passes.

Common scenarios include: your payroll service provider experienced delays and won't have W-2 data ready in time; you're waiting on final year-end numbers from your accounting department; your business underwent a merger or acquisition and records are being consolidated; you're implementing new software and the transition is taking longer than expected; or you've discovered errors in your data and need time to correct them before filing.

It's critical to understand that Form 8809 must be filed by the original due date of the information returns you're requesting an extension for. If you miss that deadline, you cannot obtain an extension—period. An extension request filed even one day late will not be granted. Once you've filed your information returns, you cannot use Form 8809. If you discover errors after filing, you would instead file corrected returns using the standard correction procedures, not request an extension.

The extension applies only to filing returns with the IRS, not to furnishing statements to recipients (the copies you must send to employees, contractors, or other payees). Those recipient statements still must be provided by their original deadlines regardless of whether you receive an extension for IRS filing.

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Key Rules or Details for 2016

The 2016 filing deadlines varied significantly depending on which information return you were filing and whether you filed electronically or on paper. For Form W-2 and Form 1099-MISC reporting nonemployee compensation in box 7, the deadline was January 31 for both paper and electronic filing—the earliest deadline of all. Most other forms, including standard 1099s, 1098s, 1097s, 1095s, 3921s, and 3922s, were due February 28 for paper filing or March 31 if filed electronically. Form 1042-S had a March 15 deadline, Form 5498 (IRA contributions) wasn't due until May 31, and Form 8027 was due on the last day of February for paper or March 31 for electronic filing.

The extension periods themselves followed specific rules. For most information returns (except Form W-2), you could receive an automatic 30-day extension simply by filing Form 8809 by the original due date. No signature or explanation was required for this initial extension. If you needed even more time, you could request one additional 30-day extension, but you had to submit the second Form 8809 before the first extension period ended, and you had to check box 5 on the form to indicate it was a second request.

Form W-2 followed entirely different rules—there were no automatic extensions available. Every W-2 extension request had to be submitted in writing with a signature and a detailed explanation of extenuating circumstances. The IRS would review each request individually and only grant extensions where genuine hardship prevented timely filing. Only one 30-day extension was available for W-2, and additional extensions were not permitted.

You could file Form 8809 three different ways: online through the FIRE system at fire.irs.gov (not available for W-2), electronically through the FIRE system using a formatted file according to Publication 1220 specifications, or on paper by mailing it to the IRS Extension of Time Coordinator in Kearneysville, West Virginia, or by faxing it to the toll-free number 1-877-477-0572.

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Step-by-Step (High Level)

Step 1: Timing and Eligibility

The process begins with timing—file Form 8809 as soon as you know you'll need an extension, but not before January 1 of the year the returns are due. The absolute deadline is the due date of the information returns themselves; file even one day late and your extension request will be denied.

Step 2: Gather Essential Information

Start by gathering essential information: your business's legal name exactly as it appears on your EIN application, your nine-digit Employer Identification Number (EIN) without hyphens, your complete mailing address, and contact information including name, phone number, and email address for someone familiar with the request. If you're requesting an extension for multiple payers or filers, you'll need to list the total number and attach a separate list with names and taxpayer identification numbers.

Step 3: Choose Filing Method and Indicate Forms

On the form itself, you'll check one box indicating your filing method—either electronic or paper (use separate forms for each method). Then check the boxes for the specific form types you need extended: W-2, various 1099 series, 1098s, 5498s, etc. Line 5 is critical—only check this box if you already received the automatic 30-day extension and now need a second extension for the same forms.

Step 4: Provide Explanations When Required

Line 7 requires your attention if you're requesting an extension for Form W-2 or checking box 5 for an additional extension. You must provide a detailed explanation of why you need the extension or additional time, describing extenuating circumstances. Attach additional sheets if necessary, including the filer name and taxpayer identification number on each page.

Step 5: Signature Requirements

For most forms (except W-2 and additional extension requests), no signature is required for the automatic 30-day extension. However, for Form W-2 extensions or second extension requests, the form must be signed by the filer, transmitter, or someone duly authorized to sign returns.

Step 6: Submit via Your Chosen Method

Submit the completed form through your chosen method. If filing online through the FIRE system (not for W-2), you'll receive automatic acknowledgment if submitted by the due date. Paper filers should mail the form flat (not folded) to the Kearneysville, West Virginia address, or fax it to the toll-free number.

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Common Mistakes and How to Avoid Them

One of the most common and costly mistakes is missing the extension request deadline. Remember, you must file Form 8809 by the original due date of your information returns. There's no grace period. Mark your calendar well in advance and set reminders. If you're filing different types of forms with different due dates, you must file Form 8809 by the earliest deadline if you're requesting extensions for all of them on one form, or file separate Form 8809s for each form type.

Many filers incorrectly assume Form W-2 extensions work like other information return extensions. They don't. There are no automatic W-2 extensions. Every W-2 extension request must include a signature and detailed written explanation of extenuating circumstances. Submitting an unsigned Form 8809 or one without proper explanation for W-2 will result in denial. Don't wait until the last minute—W-2 extension requests require more preparation time.

Name and TIN mismatches cause significant problems. The legal name and taxpayer identification number on Form 8809 must exactly match what you provided when you applied for your EIN. Don't use abbreviations, nicknames, or shortened versions of your business name. If your business name has changed, ensure you've submitted the change to the IRS before filing Form 8809, and use the current legal name. Even small discrepancies can delay or deny your extension.

Another frequent error is confusing the extension for filing with the IRS with the deadline for furnishing statements to recipients. The extension you receive through Form 8809 only applies to filing information returns with the IRS—it does not extend the deadline for providing copies to employees, contractors, or other recipients. Those statements must still be furnished by their original due dates, typically January 31 for most forms. Failing to meet recipient statement deadlines can result in penalties even if you have an approved extension for IRS filing.

Filers sometimes check the wrong boxes on Line 5 or Line 6. Line 5 should only be checked if you previously received an automatic extension and are now requesting a second extension for the same tax year and same forms. Checking this box incorrectly signals to the IRS that this is your second request, which requires additional scrutiny and explanation. On Line 6, carefully check only the boxes for the specific forms you need extended—don't check boxes for forms you're not filing or forms you've already filed.

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What Happens After You File

If you filed your Form 8809 online through the FIRE system by the due date, you'll receive automatic acknowledgment displayed on your screen confirming your extension request was received and processed. This immediate confirmation provides peace of mind that your request is in the system.

Paper and fax filers don't receive explicit confirmation notifications, but the IRS processes requests in the order received. If you need verification that your faxed or mailed request was received, you can follow up by calling the IRS toll-free at 1-866-455-7438 or 304-263-8700 (not toll-free), or for hearing or speech disabilities, call 304-579-4827 with TTY/TDD equipment.

Once your automatic 30-day extension is granted (or your W-2 extension is approved), your new filing deadline becomes 30 days after the original due date. For example, if your original deadline was February 28, your extended deadline becomes March 30. If you filed electronically with an original deadline of March 31, your extended deadline becomes April 30. Mark these new deadlines on your calendar immediately.

It's important to understand what the extension does and doesn't cover. The extension applies only to filing the information returns with the IRS—it does not extend the deadline for furnishing statements to recipients. Those copies must still be provided by the original statutory deadlines. The extension also doesn't eliminate your obligation to file; it merely postpones the deadline. You still must file complete and accurate information returns.

If you need a second 30-day extension (not available for W-2), you must file a new Form 8809 before your first extension period expires, checking box 5 and providing a detailed explanation. These additional extension requests are not automatically granted—the IRS reviews them individually and generally approves them only for extenuating circumstances.

Once your extension expires, file your information returns promptly. Don't send a copy of Form 8809 with your actual information returns when you file them—the extension request is separate from the returns themselves. If you fail to file by your extended deadline without obtaining another approved extension, you'll be subject to late filing penalties based on how late the returns are filed and whether they're correct and complete.

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FAQs

Q: Can I file Form 8809 after the original due date of my information returns?

No. An extension cannot be granted if Form 8809 is filed after the filing due date of the information returns. You must file the extension request on or before the original deadline. If you miss that deadline, you must file your information returns immediately and may be subject to late filing penalties unless you can establish reasonable cause.

Q: Does Form 8809 extend the deadline for providing copies to employees and recipients?

No. The extension granted through Form 8809 applies only to filing information returns with the IRS. The deadline for furnishing statements to recipients (Copy B to employees, contractors, etc.) remains unchanged. For example, W-2s must still be provided to employees by January 31 even if you have an extension to file with the IRS.

Q: How many extensions can I request?

For most information returns (except W-2), you can request one automatic 30-day extension and then one additional 30-day extension if you need more time, for a total of 60 days. For Form W-2, only one 30-day extension is available, and it's not automatic—it requires a detailed written explanation and approval based on extenuating circumstances.

Q: Do I need to sign Form 8809?

It depends. For the automatic 30-day extension request (not available for W-2), no signature is required. However, if you're requesting an extension for Form W-2 or requesting a second additional extension (Line 5 checked), the form must be signed by the filer, transmitter, or someone duly authorized to sign returns.

Q: Can I file one Form 8809 for multiple types of information returns?

Yes, you can use one Form 8809 to request extensions for multiple form types by checking the appropriate boxes on Line 6. However, you must file Form 8809 by the earliest due date among all the forms you're requesting extensions for. Many filers prefer to submit separate Form 8809s for each form type to avoid this complexity and ensure each request is timely.

Q: What happens if I don't file Form 8809 and file my information returns late?

You may be subject to late filing penalties. The penalty amount is based on when you file the correct information return and can add up quickly, especially for businesses filing many returns. The penalty structure has different tiers: filing within 30 days of the due date results in a lower penalty, filing between 30 days and August 1 results in a higher penalty, and filing after August 1 or not filing at all results in the highest penalty. Having an approved extension eliminates penalties for late filing as long as you file within the extended deadline.

Q: Can I file Form 8809 electronically for all information returns?

Form 8809 can be filed electronically through the FIRE system for most information returns, either as an online fill-in form or as a formatted file. However, the online fill-in option through FIRE is not available for Form W-2 extensions—those must be submitted on paper or via fax, and they require signatures and detailed explanations. For tax year 2016, extensions for Forms 1099-QA and 5498-QA were processed through the IRIS system rather than FIRE.

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This summary is based on the 2016 version of Form 8809 and accompanying instructions. Tax rules and procedures may change in subsequent years. For the most current information, always consult the latest IRS forms and instructions at IRS.gov.