What Form 8809 Is For

Form 8809 is the IRS form that gives you extra time to file certain information returns with the government. Think of it as asking for an extension on a school project—except this project involves paperwork you send to the IRS, not to the people receiving the forms (your employees, contractors, or vendors).

In 2013, Form 8809 applied to a wide range of information returns, including Forms W-2 (wages), W-2G (gambling winnings), 1042-S (foreign person income), 1097 (registered bond transactions), 1098 (mortgage interest), 1099 series (various income types like interest, dividends, and miscellaneous income), 3921 and 3922 (stock option transactions), 5498 (IRA contributions), and 8027 (tip income for food and beverage establishments). It's important to understand that this extension only applies to filing these forms with the IRS—not to providing copies (called “statements”) to the recipients themselves.

When You’d Use Form 8809

You'd use Form 8809 when you realize you won't be able to meet the normal filing deadline for information returns. Perhaps your accounting software crashed, your bookkeeper fell ill, or you're waiting for corrected data from a third party. Whatever the reason, Form 8809 provides a legitimate way to buy yourself more time without incurring penalties.

You should file Form 8809 as soon as you know you'll need extra time, but not before January 1 of the filing year. The form must be submitted by the original due date of the information returns you're extending. For most 1099 forms, this meant February 28, 2014 (for paper filing) or March 31, 2014 (for electronic filing). Form 5498 had a later due date of May 31, 2014.

You cannot use Form 8809 for extensions on personal income tax returns (that's Form 4868), or to extend the time to give copies to recipients—only for filing with the IRS.

Key Rules or Details for 2013

Automatic Extension: The first extension was automatic for 30 days beyond the original deadline. You didn't need to provide a reason or even sign the form—just submit it by the due date.

Additional Extension: Under certain hardship conditions, you could request a second 30-day extension (for a total of 60 days), but this required approval and a detailed explanation of why you couldn't file during the first extension period.

Filing Methods: If you were requesting an extension for 10 or fewer filers, you could mail or fax the paper form. For more than 10 filers, you had to submit your request online or electronically through the FIRE (Filing Information Returns Electronically) system. The IRS encouraged everyone to use the online fill-in form regardless of the number of filers.

Important Limitation: The extension only covered filing with the IRS—not furnishing statements to recipients, which had separate deadlines and different extension procedures.

Step-by-Step (High Level)

Step 1: Gather Your Information

You needed your payer/filer name, address, Employer Identification Number (EIN) or Social Security Number, and contact information including telephone and email.

Step 2: Identify the Forms You’re Extending

Check the appropriate boxes on Line 6 for which information returns you need extra time to file (W-2, 1099, 5498, etc.). Use a separate Form 8809 for electronic and paper filing methods.

Step 3: Choose Your Filing Method

For 10 or fewer filers, you could complete the form online at fire.irs.gov, mail it to the IRS Extension of Time Coordinator in Kearneysville, WV, or fax it toll-free to 1-877-477-0572. For more than 10 filers, online or electronic submission through FIRE was mandatory.

Step 4: Submit By the Deadline

Make sure your extension request arrived by the original due date of your information returns. If February 28 was the deadline for your 1099s, your Form 8809 had to be submitted by that date to get the extension.

Step 5: Additional Extension (If Needed)

If you checked the box on Line 5 requesting a second extension, you had to complete Line 7 with a detailed explanation showing sufficient hardship and submit before the end of your first 30-day extension.

Common Mistakes and How to Avoid Them

Mistake #1: Filing After the Due Date

The most critical error is submitting Form 8809 after the original deadline. An extension cannot be granted retroactively. Solution: File as soon as you realize you need extra time—don't wait until the last minute.

Mistake #2: Wrong TIN or Name

Using a taxpayer identification number or legal name that doesn't match your IRS records causes processing delays. Solution: Use exactly the same name and TIN you provided when you applied for your EIN. No abbreviations.

Mistake #3: Requesting Extensions for Multiple Filers Without Proper Documentation

If you're handling extensions for multiple clients or entities, you must attach a complete list with names and TINs. Solution: Keep detailed records and include all required documentation.

Mistake #4: Not Requesting a Second Extension in Time

If you need more than 30 days, you must request the additional extension before the first extension period ends. Solution: Monitor your progress and don't assume you'll finish within 30 days—apply early if you anticipate delays.

Mistake #5: Thinking the Extension Covers Recipient Statements

Form 8809 does not extend the deadline for providing copies to recipients. Solution: Understand that recipient statements have separate deadlines and different extension procedures involving a written letter request.

Mistake #6: Using the Wrong Filing Method

Paper filing is not allowed for more than 10 filers. Solution: Know the threshold and use electronic filing when required.

What Happens After You File

For Automatic Extensions (First 30 Days)

If you submitted your Form 8809 online through FIRE, you received an immediate acknowledgment on screen confirming your extension. For paper or fax submissions, you wouldn't receive confirmation unless there was a problem. The extension was automatically granted if you filed by the due date.

For Additional Extensions (Second 30 Days)

These were not automatic. The IRS reviewed your hardship explanation and decided whether to approve. You would receive written notification of the decision, typically within 30 days of submission.

During the Extension Period

You had breathing room to complete your information returns properly. However, remember that the extension only applied to filing with the IRS—you still needed to provide statements to recipients by their separate deadlines (typically January 31 or February 18, 2014, depending on the form type).

Penalties Avoided

By properly filing Form 8809, you avoided late filing penalties that could reach $100 per return if filed after August 1, with maximum penalties of $1.5 million per year ($500,000 for small businesses).

FAQs

Q1: Does Form 8809 extend the deadline for giving copies to recipients?

No. Form 8809 only extends the time to file with the IRS. Recipient statements had separate due dates (typically January 31 or February 18, 2014) and required a different extension procedure involving a written letter request to the IRS.

Q2: Do I need to provide a reason for the automatic 30-day extension?

No. The first extension was truly automatic—no explanation or signature required. Simply submit the form by the original due date.

Q3: Can I get more than 60 days total?

No. In 2013, the maximum extension period was 60 days: an automatic 30 days plus a potential additional 30 days under hardship conditions.

Q4: What qualifies as “hardship” for the second extension?

The IRS looked for extenuating circumstances that prevented filing during the first extension period, such as natural disasters, serious illness, loss of records, or other significant unforeseen events. General business reasons typically didn't qualify.

Q5: If I file some forms on time, can I still extend others?

Yes. You could file ready returns on time and use Form 8809 only for the forms that needed more time. Just don't send copies of Form 8809 with the returns you file, except for Form 8027 (tip income), which required attaching a copy.

Q6: What if I'm filing different types of forms with different due dates?

You could use one Form 8809 for multiple form types, but you had to file it by the earliest due date. For example, if extending both Forms 1099 (due February 28) and 5498 (due May 31), you had to submit Form 8809 by February 28.

Q7: Where can I get help if I have questions?

In 2013, the IRS offered toll-free assistance at 1-866-455-7438 or 304-263-8700. TTY/TDD users could call 304-579-4827. You could also reference Publication 1220 and Publication 1187 for detailed specifications.

Notes

All information in this summary is derived exclusively from official IRS sources: Form 8809 (Rev. September 2013) and the 2013 General Instructions for Certain Information Returns, both available at IRS.gov.