Filing tax forms with the IRS can be complicated, and sometimes you need more time. Form 8809 is the IRS's solution when you can't meet the deadline for filing information returns—those forms that report payments like wages, interest, dividends, and other income to taxpayers and the IRS. This guide explains everything you need to know about Form 8809 for the 2015 tax year in plain English.

What the Form Is For

Form 8809 is your official request to the IRS for extra time to file specific information returns. Think of it as an extension request specifically for the forms businesses and organizations use to report various payments they've made throughout the year. Unlike Form 4868, which extends the deadline for filing your personal tax return (Form 1040), Form 8809 covers a different category of forms entirely.

The 2015 version of Form 8809 applies to the following information returns: Forms W-2 (employee wages), W-2G (gambling winnings), 1042-S (foreign person's income), 1094-C and 1095-B/C (health coverage information), 1097, 1098, and 1099 series (various types of income like interest, dividends, contractor payments), Forms 3921 and 3922 (employee stock options), Form 5498 (IRA contributions), and Form 8027 (tip income from food and beverage establishments).

Importantly, Form 8809 only extends your deadline for filing these returns with the IRS. It does not extend the deadline for providing copies of these forms to the recipients (the individuals or businesses who received the payments). Those recipient statements still must go out on time. Source: IRS.gov

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

You should file Form 8809 as soon as you realize you cannot meet the original filing deadline for your information returns. The key word here is ""before""—you must file Form 8809 before or by the original due date of the information returns. If you file your extension request after the deadline has passed, the IRS will not grant the extension, and you may face penalties for late filing.

For 2015, the due dates for filing Form 8809 vary depending on which information returns you're filing and whether you're submitting them electronically or on paper. Here's the breakdown:

• Forms 1099, 1098, 1097, 3921, 3922, 1094-C, 1095: February 28, 2015 (paper) or March 31, 2015 (electronic)
• Forms W-2 and 8027: Last day of February 2015 (paper) or March 31, 2015 (electronic)
• Form W-2G: February 28, 2015 (paper) or March 31, 2015 (electronic)
• Form 1042-S: March 15, 2015 (both paper and electronic)
• Form 5498: May 31, 2015 (both paper and electronic)

If any of these dates fall on a weekend or legal holiday, you get until the next business day to file. However, the best practice is not to wait—file Form 8809 as soon as you know you'll need more time, but not before January 1 of the filing year. Source: IRS.gov

Key Rules or Details for 2015

Understanding the core rules for Form 8809 in 2015 will help you navigate the extension process successfully:

Automatic 30-Day Extension

Your initial extension request is automatic—no questions asked, no signature required. The IRS grants you 30 additional days from your original filing deadline. If your Forms 1099 were due February 28, filing Form 8809 by that date gives you until March 30.

Additional 30-Day Extension (Not Automatic)

If 30 days isn't enough, you can request a second extension of up to 30 more days. However, this second extension is not automatic. You must explain in detail why you couldn't file even with the first extension. The IRS only approves these requests when you demonstrate ""extenuating circumstances""—legitimate hardships beyond your control. This second request must be filed before your first extension period ends, and it must be signed.

One Form, Multiple Return Types

You can use a single Form 8809 to request extensions for multiple types of information returns simultaneously. However, there's a catch: you must file that single Form 8809 by the earliest due date among all the forms you're requesting extensions for. For example, if you need extensions for both Forms 1099 (due February 28) and Form 5498 (due May 31), you must file Form 8809 by February 28.

Separate Forms by Filing Method

You need a separate Form 8809 for each filing method. If you file some forms electronically and others on paper, you must submit two different Form 8809 requests.

Name and TIN Must Match Exactly

The legal name and Taxpayer Identification Number (TIN) you enter on Form 8809 must match exactly what the IRS has on file from when you obtained your Employer Identification Number (EIN). No abbreviations allowed. This is a common source of processing delays. Source: IRS.gov

Step-by-Step (High Level)

Filing Form 8809 is straightforward, especially if you use the IRS's electronic options. Here's the process:

Step 1: Determine Your Need

As soon as you realize you cannot file your information returns by their original due date, begin the extension process. Don't wait until the last minute.

Step 2: Choose Your Filing Method

You have three options:

• Online Fill-In Form (recommended): Access the Filing Information Returns Electronically (FIRE) system at fire.irs.gov and complete Form 8809 online. You'll receive instant acknowledgment if you file by the deadline.
• Electronic File: Submit Form 8809 electronically through the FIRE system as a formatted file according to IRS Publication 1220 specifications (requires special software).
• Paper or Fax: Complete paper Form 8809 and mail it to: Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430. Or fax to 1-877-477-0572 (toll-free).

Step 3: Complete the Form

Enter your payer/filer information, including your exact legal name (no abbreviations), complete mailing address, nine-digit TIN (without hyphens), contact information, and email address. Check whether you're filing electronically or on paper. Check the boxes for the specific forms you need extensions for. If requesting a second extension, check box 5 and provide a detailed explanation of your extenuating circumstances on line 7.

Step 4: Submit by the Deadline

File Form 8809 by the due date of your information returns. Remember, if you're requesting extensions for multiple forms with different due dates, use the earliest date.

Step 5: For Second Extensions Only

If requesting an additional 30 days beyond the initial extension, you must sign and date the form and provide detailed justification. Source: IRS.gov

Common Mistakes and How to Avoid Them

Even with straightforward rules, filers frequently make errors that cause their extension requests to be rejected or delayed. Here's how to avoid the most common pitfalls:

Mistake #1: Filing After the Deadline

The most critical error is submitting Form 8809 after your information returns were originally due. Solution: Mark your calendar and file early. As soon as you know you need more time—even weeks in advance—submit Form 8809.

Mistake #2: Name and TIN Mismatches

Using an abbreviated business name or incorrect TIN causes processing delays. Solution: Use the exact legal name from your EIN application (Form SS-4). If your business name has changed, update the IRS first before filing Form 8809.

Mistake #3: Missing the Earliest Deadline for Multiple Forms

If you're requesting extensions for several types of forms, you might focus on one deadline and miss an earlier one. Solution: Create a chart of all the forms you're filing and their due dates. File Form 8809 by the earliest date, or file separate Form 8809s for each return type.

Mistake #4: Forgetting to Sign Additional Extension Requests

The initial 30-day extension requires no signature, but additional extensions do. Solution: If checking box 5 for a second extension, don't submit until you've signed, dated, and provided a detailed explanation.

Mistake #5: Attaching Form 8809 to Your Filed Returns

Don't send a copy of Form 8809 with your actual information returns when you eventually file them (except for paper Form 8027, which requires an attached copy). Solution: File Form 8809 separately from your information returns.

Mistake #6: Assuming the Extension Applies to Recipient Statements

Form 8809 only extends the IRS filing deadline, not the deadline for providing statements to recipients. Solution: You still must provide Forms W-2, 1099, etc., to recipients by their original due dates. If you need more time for recipient statements, follow the separate extension procedures in Part M of the General Instructions.

Mistake #7: Weak Justification for Additional Extensions

Simply stating ""we need more time"" isn't sufficient for a second extension. Solution: Provide specific, detailed extenuating circumstances such as natural disasters, serious software failures, significant staffing emergencies, or other genuine hardships beyond your control. Source: IRS.gov

What Happens After You File

Once you submit Form 8809, the process differs slightly depending on how you filed:

If You Filed Online

The FIRE system provides immediate acknowledgment displayed on your screen if you filed by the deadline. Save or print this acknowledgment for your records. Your extension is automatically granted—you don't need to wait for a letter from the IRS.

If You Filed Electronically (as a File)

You'll receive file status results online through the FIRE system indicating whether your extension request was accepted.

If You Filed on Paper or by Fax

The IRS processes your request, but you won't receive a formal approval letter for the initial 30-day automatic extension. As long as you filed by the deadline, you can proceed as if the extension is granted. For additional (second) extensions, the IRS will notify you of approval or denial since these requests require review and approval.

Your Responsibilities During the Extension Period

Use this extra time wisely to gather information, verify data, and complete your information returns accurately. Remember that the extension only delays your filing deadline with the IRS—it doesn't eliminate penalties for providing incorrect information when you do file. Also, the extension doesn't extend the deadline for furnishing statements to recipients or for depositing any withheld taxes.

If You Still Can't File

If you obtained the initial 30-day extension but realize you need even more time, immediately file a second Form 8809 before the first extension period ends. Include detailed, specific reasons why the first extension wasn't sufficient. Be prepared for the possibility that the IRS may deny the second request.

Penalties for Late Filing

If you don't file Form 8809 on time or if the IRS denies your extension request and you file your information returns late, you'll face penalties. The penalty amount depends on how late you file and ranges from $50 to $270 per form in 2015, with potential total penalties capped at various amounts depending on the size of your business. Small businesses may face lower maximum penalties. Source: IRS.gov

FAQs

Q1: Can I file Form 8809 after the due date if I forgot?

No. The IRS will not grant an extension if Form 8809 is filed after the information returns were originally due. You'll need to file your information returns as soon as possible and may face late-filing penalties. The best practice is to file as soon as you know you need more time, not wait until the deadline.

Q2: Does Form 8809 extend the deadline for giving W-2s or 1099s to employees and contractors?

No. Form 8809 only extends your deadline for filing these forms with the IRS. You must still provide copies to recipients (employees, contractors, etc.) by their original due dates. For example, W-2s still must be furnished to employees by January 31, even if you have an extension to file with the IRS until March or April.

Q3: How much does it cost to file Form 8809?

Nothing. There is no fee for filing Form 8809. However, if you ultimately file your information returns late without an approved extension, you'll face penalties based on the number of forms and how late they are.

Q4: Can I get more than 60 days total extension time?

No. The maximum extension available is 60 days total: an initial automatic 30-day extension plus one additional 30-day extension (which requires IRS approval and demonstrated hardship). The IRS does not grant extensions beyond 60 days except in extraordinary circumstances.

Q5: If I file some forms electronically and others on paper, do I need two separate Form 8809s?

Yes. You must file a separate Form 8809 for each filing method. Check only one box in Section 3 on each form—either ""electronic"" or ""paper.""

Q6: What qualifies as ""extenuating circumstances"" for a second extension?

The IRS looks for legitimate hardships beyond your reasonable control, such as: destruction of records due to fire, flood, or natural disaster; serious illness or death of the person responsible for filing; computer system failures that couldn't be resolved in time; or significant business disruptions like sudden loss of key personnel. Simply being busy or understaffed typically doesn't qualify.

Q7: Can I use Form 8809 to extend the deadline for filing my personal tax return (Form 1040)?

No. Form 8809 is specifically for information returns (Forms W-2, 1099, etc.). To extend the deadline for your personal income tax return, use Form 4868. Similarly, Form 8809 cannot be used for Form 1042 (use Form 7004 for that).

Additional Resources

For more detailed information and updates, visit these IRS resources:

• Form 8809 (2015) - IRS.gov
• 2015 General Instructions for Certain Information Returns - IRS.gov
• FIRE System: fire.irs.gov
• IRS Help Line: 1-866-455-7438 (toll-free) or 304-263-8700

Form 8809 is a straightforward tool that provides valuable flexibility when you need extra time to file information returns accurately. By understanding the rules, avoiding common mistakes, and filing on time, you can use this extension effectively while staying compliant with IRS requirements.