What IRS Form 8809 (2019) Is For
IRS Form 8809 (2019) is an official application used to request an extension of time to file information returns with the Internal Revenue Service. Businesses and organizations use this extension form when they need additional time to complete and submit accurate data for forms such as W-2, 1099, 1098, 3921, and 5498. The form applies only to IRS filing deadlines and does not extend the due dates for furnishing statements to employees or payees.
The 8809 application for extension helps prevent penalties for late filing and ensures compliance with federal reporting requirements. Filers use it when accuracy depends on pending information or delayed payee statements. Completing and submitting this extension form properly helps maintain accurate information returns and supports consistent compliance.
When You’d Use IRS Form 8809 (2019)
Businesses must file Form 8809 when they cannot meet the original filing deadline for specific information returns. The form is used to request an automatic 30-day extension for returns such as W-2, 1099, 1098, 3921, 3922, 5498, and 5498-QA. Filers must submit Form 8809 before the return’s due date to ensure the request is processed correctly.
Employers or transmitters often file Form 8809 when they are waiting for complete data on a payee or other required records. The form is also used during the first year of business operation when systems, software, or staff are not yet fully established. Each entity must submit its own Form 8809 if multiple organizations require extensions.
Timely submission of the Form 8809 application prevents penalties and allows accurate data reporting to the Internal Revenue Service. Additional form guidance is available through the IRS Form Help Center.
Key Rules or Details for 2019
Several important rules governed the Form 8809 filing process during 2019. The Internal Revenue Service allowed most filers to request an automatic 30-day extension if the application was submitted on or before the original paper filing deadline. Filers who needed more time could apply for an additional 30-day extension if specific conditions applied.
An extension request is valid when the filer experiences serious setbacks or operates in a natural disaster-affected area. Filers who experience a catastrophic event or operate in a disaster-affected location may receive additional consideration. Filers responsible for submitting Form 1094-C or other returns were required to include all necessary identifying information to prevent rejection.
Following these rules helped ensure compliance and allowed the filer to meet every federal reporting requirement accurately.
Step-by-Step (High Level)
A clear process helps organizations complete and submit Form 8809 accurately. The Internal Revenue Service requires complete and timely submissions for every application requesting automatic extensions. The steps below explain how the filing process moves from preparation to acknowledgment.
- The business identifies which information returns qualify for an extension and verifies that the request meets the filing deadline.
- The organization selects either electronic filing through the FIRE system or mailing a paper form to the IRS Ogden address.
- Applicants must include payer names and taxpayer identification numbers when a submission covers more than one form.
Following these structured steps ensures timely acknowledgment, prevents unnecessary delays, and supports compliance with federal filing requirements.
Common Mistakes and How to Avoid Them
Completing Form 8809 requires precision because small mistakes can cause rejection or processing delays. Each applicant should verify all information before submitting the form to the Internal Revenue Service. The table below outlines frequent filing mistakes and the proper methods to prevent them.
Below is a breakdown of common Form 8809 mistakes and how to avoid each one:
1. Leaving required fields blank
- How to avoid it: Complete every section of Form 8809. Review all contact information and payer details before submitting.
2. Checking the wrong box
- How to avoid it: Verify that the box you select matches the type of information return indicated on your application.
3. Submitting the form after the due date
- How to avoid it: Submit Form 8809—online or by mail—before the original filing deadline to secure approval for the extension.
4. Omitting a signature
- How to avoid it: Ensure an authorized individual signs the form and includes all required identifying details.
5. Submitting incomplete data
- How to avoid it: Attach all required documents and confirm that all information is complete and accurate to prevent rejection or processing delays.
Careful preparation supports compliance, reduces filing errors, and promotes faster acknowledgment from the Internal Revenue Service.
What Happens After You File
The Internal Revenue Service reviews each Form 8809 filing extension request after receiving the completed application. Electronic filers receive confirmation immediately through the FIRE system, while paper filers rely on mailing proof, such as certified receipts. A properly completed form helps the IRS process the request efficiently and assign the extended filing deadline.
When a filer cannot meet the standard deadline but provides sufficient documentation, the IRS generally grants the extension automatically. The agency expects each filer to file accurate returns within the new period provided by the filing extension. Those who fail to file within the extended deadline may face penalties based on the number of forms and the severity of the delay.
Each person responsible for filing should complete Form 8809 carefully, include all required details, and retain the acknowledgment after receiving confirmation of the approved extension.
FAQs
What is the purpose of the extension form for information returns?
The extension form allows businesses to request more time to file information returns affected by missing or incomplete data. The Internal Revenue Service reviews every application and grants either an initial or an additional extension when justified. A properly submitted 8809 application for extension helps maintain compliance and prevents unnecessary filing penalties.
When is the correct due date to file Form 8809?
Form 8809 must be submitted on or before the earliest due date for all required information returns. Applications filed through Form 8809 online are displayed once processed by the IRS system. Filing before the deadline ensures acknowledgment and approval without delay.
Can a filer qualify for an additional extension?
The Internal Revenue Service allows an additional extension when valid circumstances exist. Qualifying reasons include a federally declared disaster area, serious illness, or unavoidable absence of the person responsible for filing. Applicants must submit the extension form before the first approved period ends to remain eligible.
How can a filer resume operations after a disaster or interruption?
A filer affected by a disaster or catastrophic event must resume operations once conditions stabilize. The IRS considers additional time if the filer cannot recover records or complete data verification immediately. Evidence showing operational delays strengthens an extension request and helps secure approval.
What are the penalties for missing the filing deadline?
Failure to meet the filing deadline or submit accurate information may result in the IRS assessing a maximum penalty per return. Common issues involve 1099-NEC errors or required sick pay documentation. Addressing errors quickly helps maintain compliance and avoids further enforcement actions from the Internal Revenue Service.
Access more federal filing resources through our Federal Fillable Tax Forms page.
