What the Form Is For

Form 8809 is a lifeline for businesses and individuals who need extra time to file information returns with the IRS. Think of information returns as the paperwork that reports payments made throughout the year—things like wages (Form W-2), interest (Form 1099-INT), dividends (Form 1099-DIV), nonemployee compensation (Form 1099-MISC), and many others.

When you’re running a business or managing financial records, circumstances arise where you simply can’t meet the original deadline. That’s where Form 8809 comes in.

This single-page application allows you to request either an automatic 30-day extension or, in special circumstances, an additional 30-day extension for forms including W-2, W-2G, 1042-S, 1094-C, 1095-series, 1097, 1098, 1099-series, 3921, 3922, 5498-series, and 8027.

The form covers the most common information returns but cannot be used to extend personal income tax returns (that’s Form 4868) or corporate returns (that’s Form 7004). IRS.gov

In 2017, you could file Form 8809 on paper, via fax, through the FIRE System online (as a fill-in form), or electronically as a formatted file. The IRS strongly encouraged electronic filing for faster acknowledgment and processing.

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

You should file Form 8809 as soon as you realize you won’t meet the filing deadline, but not before January 1 of the year the return is due.

For example, for 2017 information returns (due early 2018), you couldn’t submit Form 8809 until January 1, 2018.

⏰ Critical Timing: The IRS must receive Form 8809 by the original due date of the information returns. Miss that date, and you lose eligibility for an extension.

Typical 2017 due dates:

• Most 1099 forms: February 28 (2018, paper) or March 31 (2018, electronic)
• Form W-2 and Form 1099-MISC (with nonemployee compensation in box 7): January 31 (2018), regardless of filing method

Form 8809 cannot be used for amended returns—only for original filings. If you already filed and need to correct an error, follow the correction rules in the General Instructions for Certain Information Returns.

Key Rules for 2017

1. Automatic vs. Non-Automatic Extensions

Most information returns qualified for an automatic 30-day extension—no explanation required.
However, Form W-2 extensions were never automatic and required specific hardship criteria.
Forms 1099-QA and 5498-QA also had to be filed on paper for extensions.

2. Additional 30-Day Extensions

If one 30-day extension wasn’t enough, you could request one additional 30-day extension by submitting a second Form 8809 before the first extension expired. This second request was not automatic—you had to show hardship.

3. W-2 Special Requirements

Form W-2 extensions were the strictest. You had to:

• File on paper (no electronic option)
• Provide a signature
• Check one of the qualifying reasons:
  1. Catastrophic event in a Presidentially declared disaster area
  2. Death, illness, or unavoidable absence of the person responsible
  3. Fire, casualty, or natural disaster affecting operations
  4. First year of business operations

4. Extension Scope

The extension applied only to filing with the IRS—not to providing copies to recipients.
Employees still had to receive their W-2s or 1099s by January 31, even if the IRS filing was extended.

Step-by-Step (High Level)

Step 1: Gather Information

Have your business name, address, EIN, and contact information ready. If filing for multiple entities, prepare a list with names and TINs.

Step 2: Complete the Form

• Lines 1–2: Filer identification
• Line 3: Check whether filing electronically or on paper (submit a separate form for each)
• Line 6: Select which forms you’re extending
• Line 5/7: Complete only if requesting an additional extension or filing W-2—include explanations and signatures as required.

Step 3: Submit by the Original Deadline

Choose a submission method:

• Mail: IRS Service Center (Austin, TX or Kansas City, MO, depending on your state)
• Online: FIRE System
• Paper W-2 requests: Signed and mailed only

Step 4: File Returns Within the Extension Period

Once approved, file your returns within 30 days (or 60 days if the second extension is granted).
Don’t attach Form 8809 to your information returns—the IRS already has it on file.

Common Mistakes and How to Avoid Them

MistakeWhy It MattersSolution1. Filing after the original deadlineExtensions can’t be granted retroactively.File early; set reminders before due dates.2. Assuming W-2 extensions are automaticThey’re not—you must show hardship and file on paper.Prepare hardship documentation in advance.3. Using one form for both paper and electronic filingsEach filing method requires a separate Form 8809.Submit one for paper, one for electronic if needed.4. Confusing IRS and recipient deadlinesEmployees still need copies by Jan 31.Keep recipient and IRS deadlines separate.5. Duplicate or mismatched infoErrors in TINs or duplicate requests cause rejections.Verify filer data matches IRS records.

What Happens After You File

Electronic submissions

Through FIRE, you get an on-screen acknowledgment confirming receipt—usually instantly.

Paper submissions

No automatic confirmation is sent. Keep proof of mailing (certified mail or courier tracking).
The IRS grants the extension automatically if the request is timely and complete.

W-2 and Additional Extensions

These are manually reviewed. You’ll receive written approval or denial. If denied, file promptly to minimize penalties.

Filing After Approval

Once extended, file by the new due date. Do not attach Form 8809 when submitting returns—the extension is already logged in IRS systems.
Late penalties are avoided as long as you file within the extension period.

FAQs

Q1: Does Form 8809 extend the time to furnish forms to employees or contractors?
No. It only extends the deadline to file with the IRS. Recipient copies are still due January 31.

Q2: Can I file Form 8809 electronically for W-2?
No. All W-2 extension requests had to be paper-filed in 2017 and include a signed hardship explanation.

Q3: What if I need more than 60 days?
Not possible. The maximum is 60 days total (30 + 30). No further extensions, even for hardship.

Q4: What are the late-filing penalties?
For 2017, penalties ranged from $50 to $260 per return, depending on how late you were. Intentional disregard carried at least a $530 penalty per return with no cap.

Q5: Can I extend multiple form types on one Form 8809?
Yes—but file by the earliest applicable deadline (e.g., January 31 if W-2s included). Many filers prefer separate forms to avoid confusion.

Q6: Do small filers need to submit Form 8809 electronically?
No. Businesses filing fewer than 250 returns could choose paper filing. The extension is available regardless of return count.

Q7: Where can I get help?
IRS Help Lines:

• Toll-free: 866-455-7438
• Direct: 304-263-8700
• TTY/TDD: 304-579-4827
  Also see Publication 1220 and Publication 1187 at IRS.gov.

Sources

All information is based on official IRS publications:

• Form 8809 (Rev. September 2017)
• 2017 General Instructions for Certain Information Returns
• IRS.gov/Form8809