What Form 8809 Is For

Form 8809 is your lifeline when you need more time to file information returns with the IRS. Think of information returns as the paperwork businesses send to report payments they made during the year—things like Forms 1099 (for contractor payments, dividends, or interest), W-2G (gambling winnings), 1098 (mortgage interest), 5498 (IRA contributions), and several others. Unlike your personal tax return (Form 1040), these forms tell the IRS about money that changed hands in business transactions.

When February or March rolls around and you're not ready to file these forms, Form 8809 gives you breathing room. It's essentially a permission slip asking the IRS for additional time—typically 30 extra days from your original deadline. The form is straightforward: you identify yourself, specify which information returns you need more time to file, and in some cases, explain why you need the extension. For tax year 2018, you could request extensions for Forms W-2, W-2G, 1042-S, 1094-C, 1095 (health coverage), 1097, 1098, 1099, 3921, 3922, 5498, and 8027 (tip reporting). IRS.gov

Important: Form 8809 only extends your filing deadline with the IRS. It does not extend the deadline for giving recipients their copies (the statements showing what you paid them). Those statements still go out on their regular schedule, regardless of whether you get an extension to file with the IRS.

When You’d Use It (Late/Amended)

You file Form 8809 before your information returns are due, not after. This is a common source of confusion—it's not a late-filing forgiveness form; it's a proactive request for more time. Once the original deadline passes without filing, you're already late, and Form 8809 can't fix that. The IRS will grant an extension only if you submit Form 8809 by the original due date of the returns you're filing.

For most information returns in 2018, the deadlines were February 28 (paper filing) or March 31 (electronic filing). However, some forms had different deadlines: Forms W-2 and 1099-MISC reporting nonemployee compensation were due January 31, while Forms 5498 weren't due until May 31. You needed to file Form 8809 by whichever deadline applied to your specific forms. IRS.gov

Common situations where you'd use Form 8809 include:

• Your accounting software crashed or data got corrupted
• You're waiting for third-party information (like K-1s from partnerships) needed to complete your forms
• You're a new business still setting up your reporting systems
• Your business experienced a natural disaster, fire, or other catastrophe
• The person responsible for preparing information returns became seriously ill or passed away

Form 8809 is not used for amended returns. If you already filed information returns but need to correct them, you file corrected versions of the original forms (marked as "corrected"), not Form 8809.

Key Rules for 2018

Automatic vs. Non-Automatic Extensions

Most information returns qualified for an "automatic" 30-day extension, meaning the IRS granted it immediately without requiring justification—you just had to ask. However, Forms W-2 and 1099-MISC reporting nonemployee compensation in Box 7 had no automatic extensions. For these forms, you had to meet specific hardship criteria and get IRS approval. IRS.gov

Filing Methods

You could submit Form 8809 three ways: through the IRS FIRE System online (fastest, encouraged by the IRS), electronically as a formatted file, or on paper mailed to Ogden, Utah. However, if you needed an extension for W-2, 1099-MISC with nonemployee compensation, 1099-QA, or 5498-QA, you had to file on paper—the online option wasn't available for these forms.

Signature Requirements

For automatic extensions on most forms, no signature was required. But for W-2 or 1099-MISC extensions (which were never automatic), or if you were requesting a second 30-day extension, you had to sign Form 8809.

Second Extensions

If 30 days wasn't enough, you could request an additional 30 days (60 days total extension) by filing a second Form 8809 on paper before your first extension expired. This had to be done on paper regardless of how you filed the first request. Again, W-2 and 1099-MISC with nonemployee compensation were limited to just one extension—no second bites at the apple.

Hardship Criteria

For Forms W-2 and 1099-MISC with nonemployee compensation, or for any second extension request, you had to check at least one box on Line 7 explaining your circumstances:

• Catastrophic event in a federally declared disaster area
• Fire, casualty, or natural disaster affecting your operations
• Death, serious illness, or unavoidable absence of the person responsible for filing
• First year of business establishment
• Didn't receive necessary third-party data (like Schedule K-1) in time

Step-by-Step (High Level)

Step 1: Determine Your Need Early

As soon as you realize you won't meet the deadline, start the extension process. Don't wait until the last minute—Form 8809 must be filed by the original due date, not after. For 2018, if your forms were due February 28, your Form 8809 had to be submitted by February 28 at the latest.

Step 2: Choose Your Filing Method

Check whether your forms qualify for the online FIRE System. Most forms did, but W-2, 1099-MISC with nonemployee compensation, 1099-QA, and 5498-QA required paper filing. The FIRE System (https://fire.irs.gov) provided immediate acknowledgment if filed timely. If filing on paper, mail to: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0209.

Step 3: Complete the Form

Fill in your business information in Part 1: legal name (exactly as it appears on your EIN application), address, contact person, phone number, and email. In Part 2, enter your nine-digit Employer Identification Number (EIN) or Social Security Number. In Part 3, indicate whether you're filing electronically or on paper (use separate forms if filing both ways). In Part 6, check the boxes for which forms you need more time to file—don't enter quantities, just check the boxes. IRS.gov

Step 4: Address Special Requirements

If requesting a second extension, check the box on Line 5. If requesting an extension for W-2 or 1099-MISC with nonemployee compensation, or if you checked Line 5, you must complete Line 7 by checking at least one hardship criterion. Then sign and date the form at the bottom.

Step 5: Submit and Confirm

Send your Form 8809 through your chosen method. If using FIRE, you'll receive immediate online confirmation. If mailing paper forms, use certified mail or a private delivery service for proof of timely mailing. Keep a copy of your submission and any confirmation for your records.

Step 6: File Your Extended Returns

You now have 30 additional days to file your information returns. Mark your calendar for the new deadline. Remember: this extension only applies to filing with the IRS, not to providing statements to recipients, which still follow the original deadlines.

Common Mistakes and How to Avoid Them

Mistake #1: Filing Form 8809 After the Deadline

The most common error is thinking Form 8809 can save you after you've already missed the deadline. It can't. Solution: File Form 8809 before the original due date, ideally several days early to account for processing time or mail delays.

Mistake #2: Confusing Extension Rules for Different Forms

Many filers mistakenly assume all information returns follow the same extension rules. Forms W-2 and 1099-MISC with nonemployee compensation have much stricter requirements—no automatic extensions, paper filing only, and mandatory hardship criteria. Solution: Check the specific rules for each form type you're filing before submitting Form 8809.

Mistake #3: Thinking the Extension Applies to Recipient Statements

Form 8809 extends your deadline for filing with the IRS, but recipients must still receive their statements by the original deadline. For example, if 1099-MISC recipient copies were due January 31, 2019, that deadline remained unchanged even if you got an extension to file with the IRS. Solution: Prioritize preparing and mailing recipient copies first, then request an extension for IRS filing if needed.

Mistake #4: Not Signing When Required

The signature requirements can be confusing. While automatic extensions don't require signatures, W-2 or 1099-MISC extensions and second extensions do. Filing an unsigned form when a signature is required means the IRS won't process your extension request. Solution: Review Line 7—if you checked any boxes there, you need a signature at the bottom. IRS.gov

Mistake #5: Using the Wrong Filing Method

Some filers try to use the convenient online FIRE System for forms that require paper filing (W-2, 1099-MISC with nonemployee compensation, 1099-QA, 5498-QA). The system will reject these requests. Solution: Double-check the filing method requirements before starting your Form 8809.

Mistake #6: Missing the Second Extension Window

If you need more than 30 days, you must file your second Form 8809 before the first extension expires. Missing this narrow window means you're stuck with only the first 30 days. Solution: If you foresee needing extra time beyond 30 days, file your second extension request within the first few weeks of your initial extension period.

What Happens After You File

If You Filed Online (FIRE System)

The IRS provides immediate acknowledgment on-screen if your Form 8809 was submitted by the due date. Print and save this confirmation—it's your proof of a valid extension. Your new filing deadline automatically becomes 30 days from the original due date.

If You Filed on Paper

There's typically no formal approval letter from the IRS. As long as you filed by the original deadline, your extension is granted automatically (for forms that qualify for automatic extensions). For non-automatic extensions (W-2, 1099-MISC with nonemployee compensation), the IRS reviews your request and may contact you if they need more information or deny your extension. No news generally means your extension was approved. Save your mailing receipt as proof you filed timely.

During Your Extension Period

Use the extra 30 days to prepare accurate, complete information returns. Gather all necessary data, verify taxpayer identification numbers, and ensure amounts are correct. File your information returns as soon as you're ready—don't automatically wait until the last day of the extension.

When You File Your Extended Returns

Include no mention of Form 8809 when submitting your actual information returns—just file them normally by the extended deadline. The only exception is Form 8027 (tip reporting), which requires you to attach a copy of your timely filed Form 8809 when filing on paper. IRS.gov

If You Miss Even the Extended Deadline

Late filing penalties apply. For 2018, penalties ranged from $50 to $270 per information return, depending on how late you filed. If you file within 30 days after the extended deadline, the penalty is $50 per return. More than 30 days late but by August 1: $100 per return. After August 1 or not filing at all: $270 per return. These penalties have annual caps: $3,282,500 for large businesses, $1,094,000 for small businesses (those with average annual gross receipts of $5 million or less). IRS.gov

FAQs

Q1: Can I use Form 8809 to get more time to send statements to recipients?

No. Form 8809 only extends the deadline for filing information returns with the IRS. To extend the recipient statement deadline, you must write a separate letter to the IRS explaining why you need additional time. The IRS rarely grants these extensions, and you must demonstrate significant hardship. Recipient deadlines are generally firm.

Q2: I filed Form 8809, but then finished my information returns early. What should I do?

File your information returns as soon as they're ready—you don't have to wait until the extended deadline. Just file them normally; don't include any reference to Form 8809 (except for paper-filed Form 8027, which requires attaching your Form 8809). The IRS wants timely data and encourages early filing even when extensions are granted.

Q3: Do I need a separate Form 8809 for each type of information return?

Not necessarily. You can request extensions for multiple form types on a single Form 8809, but you must file by the earliest due date among all the forms you're requesting. For example, if requesting extensions for both 1099-MISC (due January 31) and 1099-INT (due February 28), you must file Form 8809 by January 31. Many filers find it simpler to file separate Form 8809s for forms with different due dates to avoid this complication. You also need separate forms if you're filing some information returns electronically and others on paper—indicate your filing method in Part 3. IRS.gov

Q4: I'm filing information returns for multiple businesses. Can I use one Form 8809?

Yes, if you're an authorized agent (like a payroll service or accountant) filing for multiple payers. Complete the Form 8809, enter the total number of payers/filers in Part 4, and attach a list of names and TINs for all entities. However, if filing the online FIRE form, you cannot attach lists—you'd need to file separate requests for each payer or use the electronic file format instead of the fill-in form.

Q5: What if I don't have a valid reason listed on Line 7, but I still need more time?

For most information returns (excluding W-2 and 1099-MISC with nonemployee compensation), you don't need to provide a reason for your first 30-day extension—it's automatic. Just request it by the due date. However, for a second 30-day extension or for W-2/1099-MISC extensions, you must meet one of the specific hardship criteria on Line 7. If you don't qualify for any listed reason, you won't receive the extension. Your best option is to prioritize filing by the original or first extended deadline.

Q6: I got an extension, but I still might not make the extended deadline. What are my options?

If you received an automatic 30-day extension and still need more time, file a second Form 8809 on paper before your first extension expires (not available for W-2 or 1099-MISC with nonemployee compensation—only one extension allowed). You must check at least one hardship criterion on Line 7 and sign the form. If you're already in your second extension period or filing W-2/1099-MISC, there are no further extensions available. File what you can by the deadline to minimize penalties, then file corrected returns later if needed.

Q7: Does the 30-day extension apply to Form 1099-MISC reporting nonemployee compensation?

Yes, but with stricter rules. Unlike other forms, there's no automatic extension for 1099-MISC forms reporting nonemployee compensation in Box 7. You must file Form 8809 on paper, meet one of the hardship criteria on Line 7, sign the form, and the IRS will review your request. Only one 30-day extension is available—no second extension. The January 31 deadline for these forms reflects the IRS's emphasis on timely reporting of contractor payments for tax processing. IRS.gov

Sources: All information compiled from official IRS publications: Form 8809 (Rev. November 2018) and 2018 General Instructions for Certain Information Returns.