Form 8809—2014 Tax Year Checklist
Purpose
Form 8809 requests an initial 30-day extension to file information returns with the IRS. These returns include W-2, W-2G, 1042-S, 1097–1099 series, 3921, 3922, 5498 variants, and 8027.
For the 2014 tax year, ACA employer reporting forms (Form 1094-C and Form 1095-C) are not required but may be filed voluntarily. This checklist addresses extension procedures for the 2014 tax year.
Filing Checklist—2014 Tax Year
Step 1: Determine Which Information Returns Require Extensions
Identify all information returns you need to file for 2014. Common returns include Form W-2 for employee wages, Form 1099-MISC for miscellaneous income, including independent contractor payments, Form 1098 for mortgage interest, and Form 5498 for IRA contributions. Note that Forms 1094-C and 1095-C are not required for 2014, though voluntary filing is permitted for preparation purposes.
Step 2: Identify Your Filing Method and Deadline
Choose between paper or electronic filing. For most information returns filed on paper, submit Form 8809 by February 28, 2015. For electronic filing, the deadline extends to March 31, 2015.
Form 5498 extension requests are due by May 31, 2015, regardless of the filing method used. Verify the specific due date for each form type you are filing.
Step 3: Complete Payer Information with Exact Legal Details
Enter the payer’s complete legal name and nine-digit EIN exactly as registered with the IRS. Do not use abbreviations or nicknames. The name and EIN must match the information in IRS records from your Form SS-4 application.
Include the full mailing address, including the street number, city, state, and ZIP code. For W-2 filers, verify that your legal name also matches Social Security Administration records.
Step 4: Select One Filing Method Per Form 8809
Each Form 8809 must indicate either electronic or paper filing, not both. If you will submit some forms electronically and others on paper, prepare separate Form 8809 requests with the corresponding deadlines.
Do not check both filing method boxes on a single form, as this creates processing confusion and may result in rejection.
Step 5: List Multiple Payers or File Separately
If requesting an extension for multiple payers under the same filing method, enter the total count on line 4 and attach a complete list with all legal names and TINs. Alternatively, submit separate Form 8809 requests for each payer.
When consolidating multiple payers, ensure the due date matches the earliest affected form type to avoid missing any deadlines.
Step 6: Check All Applicable Form Boxes on Line 6
Select the boxes for all form types requiring an extension. Available options include W-2, W-2G, 1042-S, 1097–1099 series, 3921, 3922, 5498 variants, and 8027.
Do not write the number of returns in these boxes—only check the form type. Remember that Form 1099-MISC Box 7 is the correct location for reporting nonemployee compensation in 2014.
Step 7: Understand When Line 7 Is Required
Complete line 7 only if requesting a nonautomatic extension for W-2 or Form 1099-MISC Box 7 (nonemployee compensation), or if requesting an additional 30-day extension beyond the initial automatic extension.
Select the appropriate justification: federally declared disaster, death or serious illness of the responsible party, fire or natural disaster, first year of business, or inability to obtain necessary data on time.
Step 8: Determine Signature Requirements
No signature is required for automatic 30-day extensions for most forms. However, you must sign and date Form 8809 when requesting a non-automatic extension for W-2 or nonemployee compensation reported on Form 1099-MISC Box 7, or when requesting an additional 30-day extension for other forms.
Include your title, and ensure the signature is from an authorized representative.
Step 9: Understand ACA Forms Are Not Required for 2014
Forms 1094-C and 1095-C are not required for the 2014 tax year. The IRS explicitly provided relief from both filing requirements and employer shared responsibility penalties under IRC §4980H for 2014.
Employers may voluntarily file these forms for 2014 to test their systems and prepare for mandatory compliance beginning with the 2015 tax year; however, no penalties apply for 2014, regardless of filing status.
Step 10: Know the Voluntary ACA Filing Option
Although not required, employers may choose to voluntarily file Forms 1094-C and 1095-C for the 2014 tax year. Voluntary filing can help organizations prepare their reporting systems, identify data gaps, and train staff before mandatory filing begins.
If filing voluntarily, use the 2014 versions of the forms and instructions. Extension requests for voluntary ACA forms follow standard procedures, with deadlines of February 28 (paper) or March 31 (electronic) in 2015.
Step 11: Understand the No-Automatic-Extension Rule for Specific Forms
No automatic 30-day extension is available for Form W-2 or for Form 1099-MISC Box 7 reporting nonemployee compensation. These forms require a completed, signed, and dated paper Form 8809, specifically line 7.
This restriction ensures timely wage reporting to employees and the Social Security Administration. The IRS does not automatically grant extensions for these specific reporting categories.
Step 12: Confirm SSA Coordination for W-2 Filing
The Social Security Administration maintains form W-2 filing specifications in coordination with the IRS. Before submitting Form 8809 for W-2 extensions, verify that your employer’s legal name and EIN match SSA records.
Discrepancies may cause processing delays or rejections. The SSA uses parallel but slightly different specifications for electronic W-2 submissions.
Step 13: Submit Form 8809 Before the Original Deadline
File Form 8809 as soon as you know an extension is necessary, but no earlier than January 1, 2015. The IRS must receive the form on or before the original filing deadline.
If the deadline falls on a weekend or a legal holiday, the due date is extended to the next business day. Late extension requests will not be honored.
Step 14: Use the Correct Mailing Address
Send paper Form 8809 to the appropriate IRS center based on your location. If your principal business, office, or legal residence is in Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, or West Virginia, mail to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301.
For all other states and territories, mail to Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999.
Step 15: Retain Confirmation and Track Extension Status
Keep a copy of your submitted Form 8809 and any electronic acknowledgment. Track the extended deadline carefully—extensions are typically 30 days from the original due date.
Mark your calendar with the new deadline and prepare to file the actual information returns by that date. Remember that extensions apply only to filing with the IRS, not to furnishing recipient copies, which may have separate deadlines.
Key Regulatory Context for 2014
ACA Employer Mandate Not Effective for 2014
The employer shared responsibility provisions under IRC §4980H were delayed and do not apply for the 2014 tax year. No employer will be subject to penalties under section 4980H for 2014, regardless of whether they offered health coverage.
This delay provided employers with additional time to prepare their systems, processes, and compliance strategies before the mandatory implementation.
Transition Relief and Delayed Implementation
The ACA employer mandate implementation was postponed from 2014 to 2015. For employers with 100 or more full-time equivalent employees, the mandate took effect on January 1, 2015.
For employers with 50–99 full-time equivalent employees, the effective date was further delayed to January 1, 2016. This phased approach allowed smaller organizations additional time for preparation.
No ACA Reporting Requirement for 2014
Forms 1094-C and 1095-C are not required to be filed for the 2014 tax year. The first mandatory filing year is 2015, with returns due to the IRS in early 2016.
Employers concerned about 2014 compliance should focus on preparing for 2015 reporting rather than filing for 2014, though voluntary filing is permitted for testing purposes.
Form 1099-MISC Reporting for Independent Contractors
For the 2014 tax year, nonemployee compensation paid to independent contractors is reported on Form 1099-MISC, Box 7. Form 1099-NEC did not exist in 2014—it was discontinued in 1982 and was not reintroduced until the 2020 tax year.
Any references to Form 1099-NEC for 2014 are incorrect and should be disregarded.
Penalty Framework
Failure to file required information returns on time, even with an approved extension, may result in penalties under IRC §6721. Penalties apply per form and increase with the degree of lateness.
Extensions provide additional time but do not eliminate the requirement to file it. Organizations must file complete and accurate returns by the extended deadline to avoid penalties.
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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.
