2013 Form 8809 Checklist: Application for Extension of Time to File Information Returns
Form 8809 (Rev. September 2013) allows payers and filers to request an automatic 30-day extension to file information returns. For most forms, an additional non-automatic 30-day extension may be requested if extenuating circumstances exist. The 2013 revision clarifies that the FIRE online system provides automatic acknowledgment for eligible forms when requests are filed by the original due date. Extensions to the IRS do not extend the mandatory furnishing deadline to recipients.
Eligible Forms for Extension
Form 8809 applies to the following information returns for the 2013 tax year: W-2, W-2G, 1099, 3921, 3922, 5498, and 8027.
Filing Requirements: 2013 Tax Year
Step 1: Complete Payer/Filer Identification
Enter your complete payer/filer name, full mailing address including suite or room number, contact telephone number, and email on Line 1. The legal name and nine-digit EIN must match exactly as reported on your original Form SS-4 or through IRS EIN services. Do not use abbreviations. If you have submitted a name change to the IRS, provide the current legal name and TIN.
Step 2: Enter Taxpayer Identification Number
On Line 2, enter your nine-digit employer identification number (EIN), qualified intermediary EIN (QI-EIN), or social security number without hyphens. This TIN must correspond to the entity filing the information return. If you are not required to have an EIN or QI-EIN, enter your social security number.
Step 3: Select Filing Method
Choose only one filing method on Line 3: electronic or paper. Submit a separate Form 8809 for each distinct filing method to avoid administrative delays. Do not check both boxes on a single form.
Step 4: Indicate Form Types Requiring Extension
Check the applicable form boxes on Line 6 for W-2, W-2G, 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, or 8027. Check only the boxes that apply. Do not enter the count or number of returns—only indicate which form types require an extension.
Step 5: Handle Multiple Payers/Filers
If requesting extensions for multiple payers/filers, enter the total count on Line 4 and attach a complete list with each entity’s name and TIN. The 2013 instructions require this list to be legible and formatted consistently.
Step 6: File by Earliest Applicable Due Date
When requesting extensions for multiple form types with different due dates, file Form 8809 by the earliest applicable due date. For example, if you need extensions for both Form 1099 (due February 28 for paper, March 31 for electronic) and Form 5498 (due May 31), submit by February 28 for paper filing or March 31 for electronic filing to ensure both extensions are granted.
Step 7: Attach Copy to Form 8027 Paper Submissions Only
When filing Form 8027 on paper, attach a copy of your timely filed Form 8809. Do not attach copies to other information returns or include explanatory letters with filed returns. This requirement applies only to Form 8027 paper submissions.
Step 8: Determine Signature Requirements
No signature is required for the automatic 30-day extension for eligible forms. However, if requesting an additional (second) extension after the initial automatic 30-day period, Form 8809 must be signed by the payer/filer or a person duly authorized to sign a return. Check the box on Line 5 and complete Line 7 with your justification before signing.
Step 9: Understand Form W-2 Special Rules
Form W-2 extensions are non-automatic and require justification even for the initial 30-day extension request. W-2 extension requests must be filed on paper with Line 7 completed, explaining why additional time is needed, and the form must be signed. The FIRE online system automatic extension process is not available for Form W-2.
Step 10: Choose Your Filing Method
Extensions may be requested through three methods: online by completing a fill-in Form 8809 through the FIRE system at fire.irs.gov for an automatic 30-day extension (not available for Form W-2); electronically through the FIRE system using a file formatted according to Publication 1220 specifications; or on paper Form 8809 by mailing to Internal Revenue Service,
Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430, or faxing to 1-877-477-0572 (toll free).
Step 11: Use Fax Option for Paper Submissions
The September 2013 revision introduced a toll-free facsimile number (1-877-477-0572) for submitting Form 8809, offering an alternative to mail delivery while maintaining the same due-date compliance standards as postal filing. This option is available for paper filers who need faster submission than traditional mail.
Step 12: Verify Automatic Acknowledgment Through FIRE
When submitting online through the FIRE system by the applicable due date, you will receive automatic electronic acknowledgment immediately upon submission. This provides instant confirmation of extension approval without manual IRS review for the first 30-day automatic extension. Paper filers will not receive automatic acknowledgment.
Step 13: Request Additional Extension If Needed
If you already received the automatic 30-day extension and need additional time, check the box on Line 5. Complete Line 7 with a detailed explanation of extenuating circumstances that prevented filing by the date granted in the first extension. Additional extension requests are not automatically granted and must demonstrate sufficient cause. Sign and date the form before submitting.
Step 14: Understand Extension vs. Furnishing Deadlines
The 2013 instructions explicitly distinguish between extension of filing to the IRS (granted by Form 8809) and the non-extendable obligation to furnish statements to recipients by separate statutory dates. An approved Form 8809 extension only extends your deadline to file with the IRS—it does not extend the deadline for providing copies to employees, contractors, or other recipients.
Step 15: Review Penalty Provisions
Late-filing penalties apply if you file required information returns late without an approved, timely-filed extension request. The penalty amount is based on when you file the correct information return. Under the 2013 guidance, penalty calculations are determined under Part O of the General Instructions for Certain Information Returns. File Form 8809 before the original due date to avoid penalties.
2013 Revision Key Updates
The September 2013 revision emphasizes several important clarifications. The online FIRE system generates automatic electronic acknowledgments if the submission is made on or before the applicable due date, providing immediate confirmation of extension approval without requiring manual IRS review for the first 30-day extension for eligible forms. Paper filers may use the toll-free facsimile number as an alternative to mail delivery. The instructions clarify the critical distinction between IRS filing extensions and recipient furnishing deadlines, addressing a common source of taxpayer confusion that has persisted from prior years.
Important Due Dates for 2013 Tax Year
Form W-2 paper and electronic filings are due by the last day of February. Form W-2G paper filings are due February 28, while electronic filings are due March 31. Form 1042-S has a March 15 due date for both paper and electronic filing. Forms 1097, 1098, 1099, 3921, and 3922 are due on February 28 for paper filings and March 31 for electronic filings. Form 5498 is due May 31 for both paper and electronic filing. Form 8027 is due on the last day of February for paper and on March 31 for electronic filing.
Extension Period Details
The automatic extension is 30 days from the original due date for eligible forms. You may request one additional extension of not more than 30 days by submitting a second Form 8809 before the end of the first extension period. Additional extension requests are not automatically granted. Generally, requests for additional time are granted only when extenuating circumstances prevented filing by the date specified in the initial request. The further extension must be requested on paper with Line 7 completed and signed.
Critical Reminders
Always use the legal name exactly as it appears on your EIN application. File Form 8809 as soon as you know an extension is necessary, but not before January 1 of the filing year. Do not send a copy of Form 8809 with your actual information returns (except Form 8027 paper submissions). If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. Keep records of your extension request and any acknowledgment received for your files.
Help and Support
If you have questions about Form 8809, please call the IRS toll-free at 1-866-455-304 (Individuals). People with hearing or speech disabilities who have access to TTY/TDD equipment can call 304-579-4827 (not a toll-free number). Consult Publication 1220 for electronic filing specifications and Publication 1187 for Form 1042-S electronic filing specifications. For information on waivers and extensions, visit Topic 803 on the IRS website.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
