If you're a business owner, employer, or other entity responsible for filing information returns like W-2s or 1099s with the IRS, you know how quickly tax deadlines can creep up. Form 8809 is your lifeline when you need extra time to get your paperwork in order. This guide breaks down everything you need to know about requesting an extension to file information returns for the 2023 tax year.

What Form 8809 Is For

Form 8809—officially titled "Application for Extension of Time To File Information Returns"—is an IRS form that gives you permission to submit certain tax documents after their normal deadlines. Think of it as a "hall pass" that lets you legally turn in your homework late without facing penalties.

Specifically, Form 8809 can buy you extra time to file these information returns with the IRS:

• Form W-2 (Wage and Tax Statement)
• Form W-2G (Certain Gambling Winnings)
• Form 1099 series (including 1099-NEC for nonemployee compensation, 1099-MISC, 1099-INT, 1099-DIV, and others)
• Form 1042-S (Foreign Person's U.S. Source Income)
• Forms 1094-C and 1095 (Affordable Care Act reporting)
• Form 5498 (IRA Contribution Information)
• Form 8027 (Employer's Annual Information Return of Tip Income)
• Forms 3921 and 3922 (Employee stock option information)

It's crucial to understand what Form 8809 does NOT do: it doesn't extend the deadline for giving copies of these forms to your employees, contractors, or other recipients. Those people still need their copies by the original due date. Form 8809 only extends your deadline for filing with the IRS.

IRS.gov - About Form 8809

When You’d Use Form 8809

You should file Form 8809 as soon as you realize you won't meet the original filing deadline. Here's when this form becomes your friend:

Common scenarios include:

• You're in your first year of business and overwhelmed with tax compliance
• A fire, natural disaster, or other catastrophe damaged your records or business operations
• The person responsible for filing got seriously ill or passed away
• You're waiting on data from another source (like Schedule K-1s from partnerships) that arrived too late
• Your payroll system crashed or encountered technical issues
• You discovered errors in your information returns and need time to correct them before filing

Important timing note: You can file Form 8809 anytime after January 1 of the year the returns are due, but you MUST file it by the original due date of the information returns. If the deadline passes, the IRS won't accept your extension request—no exceptions. The IRS doesn't grant retroactive extensions.

Key Rules or Details for 2023

Filing Deadlines for Form 8809:

• W-2 and 1099-NEC: January 31, 2024 (for 2023 tax year)
• Most 1099 forms (INT, DIV, MISC, etc.): February 28, 2024 (paper) or March 31, 2024 (electronic)
• Form 1042-S: March 15, 2024
• Forms 5498: May 31, 2024

Extension Periods Available: For most information returns (except W-2 and 1099-NEC), you get:

• An automatic 30-day extension (no questions asked)
• A potential additional 30-day extension (requires showing good cause)

For Forms W-2 and 1099-NEC, the rules are stricter:

• Only one 30-day extension is available
• It's NOT automatic—you must prove you qualify
• Must be requested on paper (not online)
• Requires a signature

Special Criteria for W-2 and 1099-NEC Extensions: To get an extension for these forms, you must check at least one qualifying reason on Line 7 of Form 8809:

• You suffered a catastrophic event in a federally declared disaster area
• Fire, casualty, or natural disaster affected your operations
• Death, serious illness, or unavoidable absence of the person responsible for filing
• You're in your first year of business
• You didn't receive necessary data (like Schedule K-1 or sick pay statements) in time

IRS Form 8809 PDF

Step-by-Step (High Level)

Step 1: Determine Your Filing Method

• Online through FIRE System: Available for most forms (fastest, free, automatic acknowledgment)—NOT available for W-2, 1099-NEC, or second extensions
• Electronically via FIRE System: Formatted file upload following IRS Publication 1220 specifications
• Paper Form: Required for W-2, 1099-NEC, and all additional 30-day extensions

Step 2: Gather Required Information You'll need:

• Your business name and complete mailing address
• Your Employer Identification Number (EIN) or Social Security Number
• Contact person's name, phone number, and email
• List of which forms you need extensions for
• Justification (if requesting W-2 or 1099-NEC extensions)

Step 3: Complete the Form

• Line 1: Enter your business information exactly as it appears on your EIN application (no abbreviations)
• Line 2: Enter your 9-digit TIN without hyphens
• Line 3: Check whether you're filing electronically or on paper
• Line 4: If requesting extensions for multiple payers, list the total number
• Line 5: Check only if requesting a second 30-day extension
• Line 6: Check boxes for all form types you need extensions for
• Line 7: If requesting W-2 or 1099-NEC extensions, check applicable qualifying reasons

Step 4: Sign (If Required) No signature needed for automatic 30-day extensions (except W-2 and 1099-NEC). Additional extensions and W-2/1099-NEC requests require signature.

Step 5: Submit

• Online: File through FIRE System
• Paper: Mail to Internal Revenue Service Center, Ogden, UT 84201-0209

IRS General Instructions for Information Returns

Common Mistakes and How to Avoid Them

Mistake #1: Missing the deadline
Form 8809 itself has a deadline. If you file it after your information returns are already due, the IRS will reject it. Mark your calendar and file early—ideally at least a week before the due date to account for mail delays.

Mistake #2: Name and TIN mismatches
Your legal business name and TIN must match exactly what's in IRS records. No nicknames, no abbreviations, no informal names. If "John's Landscaping LLC" is your registered name, don't write "John's Landscaping." Also, never use hyphens in your TIN.

Mistake #3: Filing online when paper is required
Many people try to file extensions for W-2 or 1099-NEC online, only to have their requests rejected. These forms MUST be filed on paper with Line 7 completed and signed.

Mistake #4: Confusing filing extensions with recipient statement extensions
Form 8809 only extends your deadline to file with the IRS. Your employees and contractors still need their copies (W-2, 1099) by the original deadline. If you need to delay giving statements to recipients, you need a different extension (see Part M of General Instructions for Certain Information Returns).

Mistake #5: Not providing adequate justification
When requesting W-2 or 1099-NEC extensions, vague explanations won't cut it. Be specific about which qualifying criterion applies and provide supporting details. "We're really busy" doesn't qualify; "Our payroll manager was hospitalized from February 1-28" does.

Mistake #6: Requesting multiple extensions improperly
For your second 30-day extension, you must file on paper and check Line 5. You can't get a second extension online, and you must meet the Line 7 criteria for all forms.

Mistake #7: Using one Form 8809 for different filing methods
If you file some returns electronically and others on paper, you need separate Forms 8809 for each method. Don't try to combine them on one form.

What Happens After You File

Immediate Acknowledgment (Online Filers): If you file through the FIRE System, you'll receive instant confirmation on screen showing whether your extension was approved. Save or print this acknowledgment for your records.

Processing Time (Paper Filers): The IRS doesn't send written confirmation for paper-filed Form 8809. If your extension request meets all requirements and arrives by the due date, it's automatically granted. Keep a copy of your mailed form and proof of mailing (certified mail receipt) as evidence.

Your New Deadline: Once approved, you have 30 additional days from the original due date to file your information returns. For example, if Form 1099-MISC is due February 28 and you get an extension, your new deadline is March 30.

What Gets Extended (and What Doesn't):

• ✅ Your deadline to file information returns with the IRS
• ✅ Relief from late filing penalties (if you meet the new deadline)
• ❌ Your deadline to furnish statements to recipients
• ❌ Your deadline to pay any taxes owed
• ❌ Your deadline to deposit withheld taxes

Potential Penalties if You Still File Late: Even with an extension, if you miss the extended deadline, the IRS can impose penalties:

• $60 per return if filed within 30 days of the (extended) due date
• $120 per return if filed after 30 days but before August 1
• $310 per return if filed after August 1 or not filed at all
• Higher penalties for intentional disregard

No News is Good News: The IRS won't contact you unless there's a problem with your extension request. If you don't hear anything after filing online (beyond your initial acknowledgment), your extension is in effect.

FAQs

Q1: Can I file Form 8809 after the original deadline has passed?

No. Form 8809 must be filed by the original due date of your information returns. The IRS will not grant extensions after deadlines expire. If you've already missed the deadline, file your information returns as soon as possible to minimize penalties.

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

No. Form 8809 only extends the deadline for filing information returns with the IRS. Recipients (employees, contractors, etc.) must still receive their copies by the original statutory deadline—typically January 31 for W-2s and 1099-NECs. To request an extension for furnishing recipient statements, see Part M of the General Instructions for Certain Information Returns.

Q3: Can I get more than one 30-day extension?

It depends. For most forms (except W-2 and 1099-NEC), you can request a second 30-day extension if you meet qualifying criteria on Line 7. However, Forms W-2 and 1099-NEC are limited to just one 30-day extension—no additional time available.

Q4: I file electronically. Why do I have to submit a paper Form 8809 for W-2 extensions?

The IRS requires additional scrutiny for W-2 and 1099-NEC extensions because these forms report wages and nonemployee compensation subject to strict deadlines. Paper filing with required signatures and justifications ensures businesses have legitimate reasons for delays. This policy helps prevent abuse of the extension system.

Q5: What counts as a "first year of establishment" for qualifying for an extension?

The IRS considers your first year of establishment to be your first tax year in which you're required to file information returns. This typically means your first year in business or your first year as an employer. If you operated as a sole proprietor last year but incorporated this year, this would count as your first year as a corporation.

Q6: If I discover errors after filing my information returns, can I use Form 8809 to get more time to file corrections?

No. Form 8809 is only for requesting extensions before the original filing deadline. If you've already filed returns with errors, you need to file corrected returns (marked "CORRECTED") as soon as possible. There's no extension available for corrected returns—file them promptly to reduce potential penalties.

Q7: I requested an extension but still can't meet the extended deadline. What should I do?

File whatever information returns you can complete by the extended deadline, even if some are incomplete or estimated. Filing something on time is better than filing nothing. For the remaining returns, file them as soon as possible and consider requesting penalty abatement if you have reasonable cause. Contact the IRS at 866-455-7438 for guidance on your specific situation.

Final Thoughts

Form 8809 is a valuable tool that provides breathing room when life throws curveballs at your business. The key to using it successfully is planning ahead, understanding the rules specific to your situation (especially if you're filing W-2s or 1099-NECs), and submitting your extension request with accurate information before deadlines expire. Remember: extensions give you more time to file with the IRS but don't change when your employees and contractors need their copies. When in doubt, consult a tax professional or call the IRS Information Reporting Customer Service Section at 866-455-7438.

For the most current information and forms, always visit IRS.gov/Form8809.