What Form 8809 Is For

Form 8809 is the IRS form businesses use to request extra time to file certain information returns—the paperwork that reports payments made throughout the year to employees, contractors, and other recipients. Think of it as a "get out of jail free" card when you need more time to file forms like W-2s (employee wage statements), 1099s (payments to independent contractors and others), and several other reporting forms. Unlike your personal income tax extension (Form 4868), Form 8809 specifically applies to information returns that businesses must submit to the IRS.

The form covers a wide range of information returns, including Forms W-2, W-2G (gambling winnings), 1042-S (foreign person's income), 1094-C and 1095-C (healthcare coverage), 1097, 1098 (mortgage interest), the entire 1099 series, Forms 3921 and 3922 (stock options), Form 5498 (IRA contributions), and Form 8027 (tip income reports for large food establishments). It's important to understand that Form 8809 only extends your deadline for filing these forms with the IRS—it does not extend the deadline for providing copies to the recipients (employees, contractors, etc.). Those must still go out on time. IRS

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

You would file Form 8809 when you realize you won't be able to meet the original filing deadline for information returns. This commonly happens when you're still waiting for critical information (like Schedule K-1s from partnerships), when your business is in its first year and systems aren't fully established, when key personnel are unavailable due to illness or absence, or when you've experienced a fire, natural disaster, or other catastrophic event affecting your records or operations.

Form 8809 is strictly for requesting extensions—it is not used for amended information returns. If you've already filed your information returns but need to correct errors, you'll use different procedures depending on the form type (typically filing corrected versions of the original forms). The extension request must be filed before the original due date of the information returns. If you miss that window, you cannot use Form 8809, and you'll likely face late-filing penalties. IRS

Key Rules or Details for 2020

For the 2020 tax year (forms filed in early 2021), several important rules applied. Most forms received an automatic 30-day extension when Form 8809 was properly filed. However, Forms W-2 and 1099-NEC (the newly separated form for nonemployee compensation) were treated differently—there was no automatic extension available. For these two critical forms, filers had to provide a specific reason from a list of acceptable criteria and submit the request on paper with a signature.

The filing deadlines for Form 8809 varied depending on which information returns you needed to extend. For Forms W-2 and 1099-NEC, the extension request was due January 31. For Forms 1042-S, the deadline was March 15. Most 1099 series forms, along with Forms 1094, 1095, 1097, 1098, 3921, 3922, W-2G, and 8027, had a paper filing deadline of February 28 or an electronic filing deadline of March 31. Form 5498 had the latest deadline of May 31. These were the dates by which you needed to submit Form 8809, not the extended due dates for the underlying forms.

Form 8809 could be filed electronically through the IRS Filing Information Returns Electronically (FIRE) system for most forms, though W-2, 1099-NEC, 1099-QA, and 5498-QA required paper filing in 2020. For forms that qualified for automatic extensions, you could request one additional 30-day extension (for a total of 60 extra days) by filing a second Form 8809 before the first 30-day extension expired. This second extension also had to be submitted on paper. IRS

Step-by-Step (High Level)

Step 1: Determine your eligibility
Confirm you need an extension before the original due date passes. Double-check which forms you need to extend and whether you're requesting a first or second extension.

Step 2: Gather required information
Collect your business's legal name, complete mailing address, employer identification number (EIN) or taxpayer identification number (TIN), and contact information for someone familiar with the request. If you're filing for W-2 or 1099-NEC, or requesting a second extension, you'll need to identify which criteria from line 7 of the form applies to your situation (such as catastrophic event, fire or natural disaster, death or serious illness, first year of business, or missing required data).

Step 3: Complete the form
Enter your business information on lines 1 and 2, indicate your filing method (electronic or paper) on line 3, check the appropriate boxes on line 6 for the forms you need to extend, and complete line 7 if applicable with your justification. If you're requesting a second extension, check the box on line 5.

Step 4: Submit the form
For electronic filing, use the FIRE system at fire.irs.gov (except for W-2, 1099-NEC, 1099-QA, 5498-QA, and all second extension requests). For paper filing, mail to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0209. Make sure to file by the due date of the information returns you're extending.

Step 5: Receive confirmation
Electronic filers get automatic online acknowledgment, while paper filers should allow adequate processing time. IRS

Common Mistakes and How to Avoid Them

Mistake #1: Filing after the deadline
Form 8809 must be submitted by the original due date of the information returns you're trying to extend. If you file even one day late, your extension request is invalid, and you'll face late-filing penalties. The IRS clearly states that "an extension cannot be granted if a request is filed after the filing due date of the information returns." Set reminders well in advance of due dates. IRS

Mistake #2: Assuming extensions apply to recipient copies
Even if the IRS grants you extra time to file the information returns, you must still provide copies to recipients (employees, contractors) by the original January 31 deadline in most cases. The IRS emphasizes that "any approved extension of time to file will only extend the due date for filing the information returns with the IRS. It does not extend the due date for furnishing statements to recipients." IRS

Mistake #3: Using the wrong filing method
In 2020, Forms W-2, 1099-NEC, 1099-QA, and 5498-QA could not be filed electronically through the FIRE system—they required paper filing. Similarly, all second extension requests had to be submitted on paper regardless of the form type. Check the instructions carefully for your specific forms.

Mistake #4: Missing line 7 for W-2/1099-NEC
Filers requesting extensions for W-2 or 1099-NEC often forget to complete line 7, which requires selecting a valid reason for the extension. The IRS instructs that for these forms, "requests must be submitted on paper with line 7 completed and signed by the filer/transmitter or person duly authorized to sign a return." Without this justification and a signature, your request will be denied. IRS

Mistake #5: Name and TIN mismatches
The IRS cautions that "the legal name and TIN on your extension request must be exactly the same as the name you provided when you applied for your EIN using Form SS-4." Don't use abbreviations or alternate business names. If your business name has changed, update it with the IRS before filing Form 8809. IRS

Mistake #6: Using Form 8809 for the wrong purpose
Some businesses file Form 8809 when they actually need Form 4868 (for individual tax returns) or Form 7004 (for business tax returns). Form 8809 is exclusively for information returns like W-2s and 1099s, not for income tax returns. IRS

What Happens After You File

For most forms eligible for automatic extensions, you'll receive immediate confirmation if you file electronically through the FIRE system. According to the IRS, "acknowledgements are automatically displayed online if the request is made by the due date of the return." This acknowledgment serves as proof that your extension was granted. Paper filers won't receive a separate approval notice unless there's a problem with the request, so it's important to keep copies of everything you submit along with proof of mailing. IRS

Once approved, you have 30 additional days from the original due date to file your information returns. If you need even more time, you can request a second 30-day extension by filing another Form 8809 before the first extension expires. The IRS specifies that "for all forms other than Forms W-2 or 1099-NEC, you may request an automatic extension of 30 days from the original due date. For these forms, an additional 30-day extension of time to file information returns may be submitted if the initial 30-day extension was granted and the additional extension is filed before the expiration of the initial 30-day extension." However, this must be done on paper and requires a valid justification on line 7. IRS

It's crucial to understand that the extension only applies to filing with the IRS. You still must file the actual information returns by the extended deadline to avoid penalties. The extension doesn't give you extra time to prepare recipient copies—those statements must still be furnished to employees and contractors by the standard deadlines (typically January 31 for most forms).

If the IRS denies your extension request or you fail to file by the extended deadline, you'll face penalties for late filing. According to IRS penalty guidelines for 2020, penalties are assessed per form and increase based on how late the filing is. The penalty structure for 2020 was $50 per form if filed within 30 days of the deadline, $110 per form if filed 31 days late through August 1, and $270 per form if filed after August 1 or not filed at all. For intentional disregard, the penalty was $550 per form with no maximum. IRS

When your extension is granted, don't attach a copy of Form 8809 to your information returns when you eventually file them (with the exception of Form 8027, which requires an attached copy if filed on paper). Simply file the returns electronically or by paper as you normally would before the extended deadline. IRS

FAQs

Q: Can I file Form 8809 for previous tax years?

A: No. The IRS instructions state that you should "file Form 8809 as soon as you know an extension of time to file is necessary, but not before January 1 of the year in which the return is due." If you've already missed the deadline, you cannot request an extension after the fact. You'll need to file the late returns as soon as possible and may be subject to penalties. IRS

Q: Does filing Form 8809 cost anything?

A: No, there's no fee to file Form 8809, whether you submit it electronically or on paper. The IRS does not charge for extension requests.

Q: If I get an extension for filing with the IRS, do I also get extra time to send copies to employees or contractors?

A: No. This is a critical distinction. The IRS is clear that Form 8809 "only extend[s] the due date for filing the information returns with the IRS. It does not extend the due date for furnishing statements to recipients." You must still provide recipient copies (to employees, contractors, etc.) by the original due dates—typically January 31 for most forms. If you need an extension for furnishing recipient statements, different procedures apply under the General Instructions for Certain Information Returns. IRS

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

A: Yes, you can check multiple boxes on line 6 to request extensions for different form types. However, the IRS cautions that "if you are requesting an extension of time to file several types of forms, you may use one Form 8809, but you must file Form 8809 by the earliest due date." For example, if you're extending both W-2s (due January 31) and 1099-MISCs (due February 28 for paper), you must file Form 8809 by January 31. Many businesses prefer to file separate extension requests for each form type to avoid confusion. IRS

Q: What happens if I forget to file my information returns even after getting an extension?

A: You'll be subject to late-filing penalties. The IRS warns that "payers/filers may be subject to a late filing penalty if they file a late return without receiving a valid extension." The IRS assesses penalties for each information return you fail to file on time, starting at $50 per form for returns filed within 30 days of the deadline and increasing to $270 per form for returns filed more than 30 days late or not filed at all for 2020. These penalties can add up quickly, especially for businesses filing numerous returns. There are maximum penalties per year, but they're substantial. IRS IRS

Q: I run a small business and it's my first year. Can I get an extension for W-2s or 1099-NECs?

A: Yes, but you must provide a valid reason on line 7 of Form 8809. "First year of establishment" is one of the acceptable criteria specifically listed on the form for W-2 and 1099-NEC extensions. However, you must file the request on paper with a signature, and the extension is not automatic—it will be reviewed by the IRS. Being in your first year of business is generally considered a valid reason, but you should still make every effort to file on time. IRS

Q: Can I file Form 8809 if I'm missing just one or two pieces of information?

A: Yes, if you're missing critical data that prevents you from filing accurate information returns. The IRS lists on line 7 a specific criterion: "The filer did not receive data on a payee statement such as Schedule K-1, Form 1042-S, or the statement of sick pay required under section 31.6051-3(a)(1) in time to prepare an accurate information return." This is a valid reason to request an extension, particularly for W-2 and 1099-NEC filers. However, you should make every effort to obtain missing information as quickly as possible and file well before your extended deadline. IRS

This summary is based on official IRS guidance for the 2020 tax year. For the most current information and instructions, always refer to the latest version of Form 8809 and its instructions at IRS.gov.