If you're a business owner who needs to file information returns like Forms W-2, 1099, or 1098, you might occasionally need more time to get everything ready. That's where Form 8809 comes in. This guide will walk you through everything you need to know about this extension form for the 2019 tax year, using information straight from the IRS.

What the Form Is For

Form 8809 is the IRS application that lets you request additional time to file information returns with the Internal Revenue Service. Think of information returns as the forms businesses use to report payments made to employees, contractors, and others throughout the year. These include commonly used forms like W-2s (wage statements for employees), various 1099 forms (for contractor payments, interest, dividends, etc.), Form 1098 (mortgage interest), and several others.

The form specifically applies to the following information returns: W-2, W-2G, 1042-S, 1094-C, 1095 (B and C), 1097, 1098, all forms in the 1099 series, 3921, 3922, all forms in the 5498 series, and Form 8027. It's important to note that Form 8809 only extends your deadline for filing these returns with the IRS—it does not extend the deadline for giving copies to your employees or recipients. That's a separate requirement with its own deadlines. IRS.gov

The form serves as your formal request for breathing room when circumstances prevent you from meeting the standard filing deadlines. Whether you're dealing with missing information, software issues, or simply need more time to ensure accuracy, Form 8809 provides a legitimate path to avoid late-filing penalties.

When You’d Use It (Late/Amended Situations)

You should file Form 8809 as soon as you realize you won't meet the original filing deadline for your information returns. However, there's a catch: you cannot file it before January 1 of the year when the returns are due, and you must submit it by the original due date of the information return you're extending.

For most information returns, the standard 2019 deadlines were as follows: Forms W-2 and 1099-MISC reporting nonemployee compensation (NEC) in box 7 were due January 31. Most other 1099 forms, along with Forms 1098, 3921, 3922, 1095, and 1094-C were due February 28 if filing on paper or March 31 if filing electronically. Form 1042-S had a March 15 deadline, and Form 5498 had a May 31 deadline. IRS.gov

Form 8809 doesn't apply to amended returns. If you've already filed your information returns and need to correct them, you would file corrected information returns instead—not an extension request. The extension is purely for initial filing deadlines.

Common scenarios where businesses use Form 8809 include: waiting to receive Schedule K-1s or other payee statements needed to complete information returns accurately; dealing with catastrophic events like fires, natural disasters, or being in a federally declared disaster area; handling the serious illness or death of the person responsible for filing; operating in the first year of business establishment with limited resources; or experiencing software problems or data processing delays.

Key Rules for 2019

Understanding the rules for Form 8809 in 2019 is crucial to using it effectively. First, there are two types of extensions available: automatic and non-automatic. For most information returns (excluding W-2 and 1099-MISC with NEC), you can request an automatic 30-day extension simply by filing Form 8809 before the deadline—no questions asked. If you need even more time, you can request one additional 30-day extension, but this second extension is not automatic. You must explain why you need it by checking applicable boxes on line 7 of the form.

For Forms W-2 and 1099-MISC reporting nonemployee compensation in box 7, the rules are stricter. In 2019, there were no automatic extensions for these forms. Every extension request must be submitted on paper (electronic filing is not available), and you must provide a reason by completing line 7 and having an authorized person sign the form. You're limited to just one 30-day extension for these forms—no second extension is available. IRS.gov

Filing methods matter too. Most information returns can be filed electronically through the IRS Filing Information Returns Electronically (FIRE) system at fire.irs.gov, which provides immediate acknowledgment if submitted by the deadline. You can also mail paper forms to: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0209. However, remember that W-2 and 1099-MISC with NEC extensions must be submitted on paper only.

If you're requesting an extension for multiple payers or filers, you must enter the total number on line 4 and attach a complete list with names and taxpayer identification numbers (TINs). When requesting extensions for several types of forms with different due dates, you must file Form 8809 by the earliest due date—or file separate forms for each type to avoid this complication.

Step-by-Step (High Level)

Step 1: Determine if you qualify.

Confirm that you need an extension for one of the covered information returns and that you haven't passed the filing deadline. Remember, extensions filed after the due date are automatically denied.

Step 2: Choose your filing method.

Decide whether to file electronically through FIRE (if available for your form type) or on paper. Electronic filing is faster and provides instant confirmation, but it's not available for W-2 or 1099-MISC with NEC.

Step 3: Complete the form accurately.

Enter your payer/filer name, address, contact information, and nine-digit taxpayer identification number (TIN) in section 1 and line 2. On line 3, check whether you're filing electronically or on paper—use a separate form for each method if you file both ways. On line 6, check the boxes for the specific forms you need extended—don't enter quantities, just check the applicable boxes. If you're requesting a second extension or need an extension for W-2/1099-MISC with NEC, complete line 7 by checking the reason(s) that apply to your situation.

Step 4: Submit the form timely.

For electronic filing, submit through FIRE and save your automatic acknowledgment. For paper filing, mail to the Ogden address well before the deadline—the IRS recommends mailing early to account for postal delays. If you're filing multiple types of forms, ensure you meet the earliest deadline.

Step 5: Keep documentation.

Save your acknowledgment or proof of mailing. Note your new extended deadline on your calendar. Remember, only the IRS filing deadline is extended—not the deadline for giving copies to recipients.

Common Mistakes and How to Avoid Them

Filing after the deadline. This is the number one mistake. Extensions filed even one day late are automatically rejected. Solution: File as soon as you know you need more time, not at the last minute. Build in a cushion for technical difficulties or mail delays.

Using the wrong filing method. In 2019, many filers tried to electronically file extensions for W-2 or 1099-MISC with NEC, which wasn't allowed. Solution: Always verify the acceptable filing methods for your specific form type before starting.

Forgetting to complete line 7. If you're requesting a second extension or any extension for W-2/1099-MISC with NEC, line 7 is mandatory. Leaving it blank results in rejection. Solution: Review the form requirements before submitting and ensure all required fields are completed.

Confusing IRS filing with recipient furnishing. Form 8809 only extends your deadline to file with the IRS—not your obligation to provide copies to employees and recipients. Solution: Mark both deadlines on your calendar separately and note that recipient copies usually cannot be extended.

Name/TIN mismatches. If the name and TIN on your Form 8809 don't exactly match IRS records, your extension may be rejected or delayed. Solution: Use the exact legal name and EIN from your original IRS application—no abbreviations or variations.

Missing the signature on paper forms. For W-2 and 1099-MISC with NEC extensions or second extensions, the form must be signed by an authorized person. Solution: Have the filer, transmitter, or authorized signer review and sign before mailing. IRS.gov

Requesting extensions for the wrong forms. Form 8809 only covers information returns. It doesn't extend income tax return deadlines (use Form 4868 for individual returns or Form 7004 for business returns). Solution: Double-check that you're using the correct extension form for your purpose.

What Happens After You File

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

Electronic filers (FIRE system)

Electronic filers through the FIRE system receive an automatic acknowledgment displayed on screen immediately if the request is submitted by the due date. This acknowledgment serves as your confirmation that the extension has been granted. You should print or save this confirmation for your records. IRS.gov

Paper filers

Paper filers don't receive a separate acknowledgment letter from the IRS. If you filed on time and provided all required information, your extension is automatically granted. The IRS simply expects you to file your information returns within the extended timeframe. This means you need to keep proof of timely mailing (certified mail receipt or similar) as evidence that you requested the extension before the deadline.

Length of extension and follow-up

Once your extension is approved, you receive 30 additional days from the original due date to file your information returns. For example, if you filed Form 8809 for a 1099 form originally due February 28, you would have until March 30 to file. If you need a second 30-day extension (not available for W-2 or 1099-MISC with NEC), you must file another Form 8809 before your first extended deadline expires.

Filing after approval

When you eventually file your information returns, do not attach a copy of Form 8809 or any letters with the returns you file, with one exception: if you're filing Form 8027 on paper only, you should attach a copy of your timely filed Form 8809. For all other forms, simply file the information returns normally within your extended timeframe. IRS.gov

Penalties if you still file late

If you fail to file even with the extension, you'll face late-filing penalties. The IRS charges penalties per return that you fail to correctly file on time. The extension eliminates penalties only if you actually file within the extended period. For more information on penalties, see part O in the General Instructions for Certain Information Returns. IRS.gov

FAQs

Q1: Does Form 8809 extend the deadline for giving W-2s or 1099s to my employees and contractors?

No. Form 8809 only extends your deadline for filing information returns with the IRS. You must still provide copies to recipients by the standard deadline—typically January 31 for W-2s and most 1099s. 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.gov

Q2: Can I file Form 8809 electronically for all information returns?

No. In 2019, you could not file electronically for Form W-2, Form 1099-MISC reporting nonemployee compensation in box 7, Form 1099-QA, or Form 5498-QA. These required paper filing. Additionally, any request for a second (additional) extension must be submitted on paper regardless of the form type. Electronic filing was available through the FIRE system for most other information returns. IRS.gov

Q3: What happens if I file Form 8809 after the original due date?

An extension cannot be granted if a request is filed after the filing due date of the information returns. Your extension request will be denied, and you would then be subject to late-filing penalties unless you qualify for reasonable cause penalty relief, which requires a separate request and documentation. IRS.gov

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

For most information returns (except W-2 and 1099-MISC with NEC), yes—you can request an initial automatic 30-day extension and then one additional 30-day extension for a total of 60 days. However, the second extension is not automatic; you must provide a qualifying reason on line 7. For W-2 and 1099-MISC reporting NEC, only one 30-day extension of time is available, and it requires justification. IRS.gov

Q5: Do I need a different Form 8809 for each type of information return I'm extending?

Not necessarily. You can check multiple boxes on line 6 to request extensions for several types of forms on one Form 8809. However, 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. Many filers find it simpler to file separate Forms 8809 for each form type to avoid missing the earliest deadline. IRS.gov

Q6: What qualifies as a valid reason for an extension of W-2 or 1099-MISC with NEC?

Valid reasons listed on line 7 include: the filer suffered a catastrophic event in a federally declared disaster area that made the filer unable to resume operations or made necessary records unavailable; fire, casualty, or natural disaster affected the operation of the filer; death, serious illness, or unavoidable absence of the individual responsible for filing the information returns affected the operation of the filer; the filer was in the first year of establishment; or 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. IRS.gov

Q7: If I have questions about Form 8809, who can I contact?

The IRS has a dedicated helpline for Form 8809 questions. You can call toll-free at 866-455-7438 or 304-263-8700 (not toll free). For those with hearing or speech disabilities who have access to TTY/TDD equipment, call 304-579-4827 (not toll free). You can also find additional guidance in IRS Publication 1220 and Publication 1187, or see Topic 803, Waivers and Extensions, at www.irs.gov/TaxTopics. IRS.gov

Additional Resources

• IRS Form 8809 (2019 Revision)
• About Form 8809 - IRS
• General Instructions for Certain Information Returns
• Information Return Penalties

This guide is based on IRS publications and forms current for tax year 2019. Tax laws and procedures change regularly. For the most current information and guidance specific to your situation, consult the IRS website at IRS.gov or contact a qualified tax professional.