What Form 8809 Is For

Form 8809 is an IRS form that lets businesses and individuals request more time to file certain information returns with the IRS. Think of information returns as the paperwork you must submit to report payments you've made to others—like the 1099 forms contractors receive or W-2 forms for employees.

Specifically, Form 8809 applies to a wide range of information returns, including Forms W-2, W-2G (gambling winnings), 1042-S (payments to foreign persons), 1094-C and 1095 (health coverage), various 1097, 1098, and 1099 forms, Forms 3921 and 3922 (stock options), Form 5498 (retirement contributions), and Form 8027 (tip income). If you're a business owner, payroll manager, or accountant who needs to file these forms but can't meet the original deadline, Form 8809 is your lifeline. It's important to note that this form doesn't extend the deadline for giving copies to recipients (employees, contractors, etc.)—only for filing with the IRS.

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

You would file Form 8809 when you realize you won't be able to submit your information returns by the IRS deadline. The key is to file the extension request before the original due date passes. You cannot file Form 8809 before January 1 of the year the return is due, but you must submit it by the original filing deadline to be valid. IRS.gov

For most information returns filed on paper, the deadline is February 28, or March 31 if you file electronically. However, there are exceptions: Forms W-2 and 1099-NEC (nonemployee compensation) are due January 31 regardless of whether you file on paper or electronically. Form 5498 has a May 31 deadline, and Form 1042-S is due March 15.

It's critical to understand that Form 8809 doesn't apply to amended returns—if you've already filed an information return and need to correct it, you simply file a corrected version. Form 8809 is exclusively for requesting additional time before the initial filing deadline passes.

Key Rules or Details for 2021

Automatic 30-Day Extension

For tax year 2021, several important rules governed Form 8809. First, most information returns qualify for an automatic 30-day extension. This means if you file Form 8809 on time and your form is complete, the extension is granted automatically without IRS review—you don't need to wait for approval. When filing electronically through the IRS FIRE system, you receive instant acknowledgment on your screen if the request is proper and timely.

Exceptions for W-2 and 1099-NEC

However, Forms W-2 and 1099-NEC are exceptions to the automatic extension rule. For these forms in 2021, extensions were non-automatic, meaning you had to meet specific criteria and provide a valid reason. On line 7 of Form 8809, you must check a box explaining why you need the extension, such as experiencing a federally declared disaster, fire or natural disaster, death or serious illness of the person responsible for filing, being in your first year of business, or not receiving required data on time. IRS.gov

Additional 30-Day Extension

If you received the initial 30-day extension but still need more time, you can request one additional 30-day extension for most forms (except W-2 and 1099-NEC, which allow only one 30-day extension total). The additional extension request must be filed on paper and must also explain your circumstances on line 7.

Step-by-Step (High Level)

Step 1: Gather Required Information

Collect your business name, taxpayer identification number (EIN or SSN), complete mailing address, contact person's name, phone number, and email address. Identify which information returns you're extending and your filing method (paper or electronic).

Step 2: Complete Part 1 of the Form

Enter your identifying information. On line 2, provide your nine-digit TIN without hyphens. On line 3, check whether you file electronically or on paper—use a separate Form 8809 for each method. Line 4 applies only if you're filing on behalf of multiple payers.

Step 3: Indicate the Extension Type

Line 5 is only for requesting the additional (second) 30-day extension. On line 6, check the boxes for the specific form types you need more time to file.

Step 4: Provide a Reason When Required

If requesting an extension for W-2, 1099-NEC, or a second extension, complete line 7 explaining your reason.

Step 5: Sign and Submit

Sign and date the form—a signature is required for non-automatic extensions (W-2, 1099-NEC, and additional extensions) but not for automatic extensions. Submit online through the IRS FIRE system at https://fire.irs.gov (not available for W-2, 1099-NEC, or additional extensions), submit electronically via a formatted file per Publication 1220, or mail the paper form to: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0209. IRS.gov

Step 6: Retain Your Records

If filing online through FIRE for an automatic extension, save/print the on-screen acknowledgment. For paper filings, keep a copy for your records.

Common Mistakes and How to Avoid Them

Mistake #1: Filing Form 8809 Too Late

The extension request must be filed by the original due date of the information returns. File as soon as you know you'll need extra time.

Mistake #2: Mixing Filing Methods Without Separate Requests

If you file some information returns on paper and others electronically, submit separate Form 8809 requests for each method.

Mistake #3: Assuming W-2 and 1099-NEC Extensions Are Automatic

In 2021, these required completing line 7 and signing the form. Failure to do so results in rejection.

Mistake #4: Incorrect or Incomplete TIN/Name

Enter the nine-digit EIN or SSN without hyphens, matching exactly what you used when you applied for your EIN.

Mistake #5: Confusing IRS Filing Extension With Recipient Furnishing

Form 8809 extends only the IRS filing deadline—not the deadline to furnish copies to recipients. If you need additional time to furnish recipient statements, file Form 15397 instead. IRS.gov

What Happens After You File

For Automatic Extensions

If you filed online through FIRE, you receive immediate on-screen confirmation; timely filing of a complete paper form also constitutes approval.

For Non-Automatic Extensions

The IRS reviews your explanation on line 7. If approved, you typically won't receive a formal notice; the IRS may contact you only if there’s a problem.

Your Extended Deadline

An approved extension gives you 30 additional days from the original due date (and, if granted, a second 30-day extension adds another 30 days). When you file the actual information returns, do not attach Form 8809 (except for paper Form 8027). IRS.gov

Penalties if You Still File Late

Penalties can range from $60 to $310 per form depending on how late you file, with higher caps for large businesses.

FAQs

Does Form 8809 cost anything to file?

No, there's no filing fee. Both paper and FIRE system submissions are free.

Can I get an extension beyond the 60 days total (two 30-day extensions)?

No. Most forms allow a maximum of 60 days total. For Forms W-2 and 1099-NEC in 2021, only one 30-day extension was available.

If I file Form 8809, does it also extend the deadline for giving forms to my employees or contractors?

No. It only extends your IRS filing deadline. To extend furnishing deadlines, file Form 15397.

What if I file multiple types of information returns with different due dates?

You can file one Form 8809 covering multiple types, but it must be filed by the earliest due date among them. Alternatively, file separate requests by each form’s due date.

I filed my extension request, then finished early. Should I still wait?

No. File as soon as your information returns are ready—there’s no benefit to waiting.

Can I request an extension if I've already missed the original filing deadline?

No. Once the deadline passes, you can't obtain an extension. Late filing penalties may apply, though you can seek penalty relief for reasonable cause.

If the IRS doesn't respond to my paper Form 8809, how do I know if it was approved?

For automatic extensions, timely filing of a complete form constitutes approval. For non-automatic extensions, if you don’t hear back after a timely, complete filing with a valid reason on line 7, you can generally assume approval or call 866-455-7438 for confirmation.