Form 8809 (Rev. September 2015) Filing Checklist
Purpose
Form 8809 requests an automatic 30-day extension or additional time to file 2015 information returns, including W-2, 1099, 5498, and other specified forms. The September 2015 revision expanded form coverage to include ACA reporting forms (Form 1094-C, Form 1095-B, Form 1095-C) and updated filing procedures to reflect employer shared responsibility payment compliance requirements under the Affordable Care Act.
Step-by-Step Filing Instructions
Step 1: Verify Your Filer Status and Filing Method
Determine whether you file information returns electronically or on paper. The September 2015 instructions distinguish electronic due dates (March 31 for most forms) from paper due dates (February 28 for most forms, varying by form type). Your filing method affects both the original due date and the deadline for requesting an extension.
Step 2: Gather Required Identification Information
Locate your nine-digit Employer Identification Number (EIN) or Qualified Intermediary Employer Identification Number (QI-EIN). If you are not required to have an EIN or QI-EIN, use your Social Security Number. Ensure your legal name matches exactly what was provided on your original Form SS-4 application. If you submitted a name change to the IRS, use the current legal name as shown in IRS records. Do not use abbreviations.
Step 3: Identify Forms Requiring Extension
Review the checkboxes on line 6 of Form 8809 and identify all 2015 information return forms for which you need an extension. Available forms include W-2, W-2G, 1042-S, 1094-C, 1095-B, 1095-C, 1097 series, 1098 series, 1099 series, 3921, 3922, 5498 series, and 8027. Note that Form 5498-QA can only be filed on paper and must be manually noted in the gray box below line 2.
Step 4: Determine Your Filing Deadline
Identify the applicable due date for your Form 8809 submission based on the form type and filing method. For paper W-2 forms, the deadline is the last day of February. For electronic W-2 forms, the deadline is March 31. For most other forms filed on paper, the deadline is February 28; for electronic filing, it is March 31. Form 1042-S has a March 15 deadline regardless of filing method. Form 5498 has a May 31 deadline for both paper and electronic filing. If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
Step 5: File Before the Original Due Date
Submit Form 8809 as soon as you know an extension is necessary, but not before January 1 of the filing year. The form must be filed by the due date of the information returns to qualify for the extension. If requesting an extension for multiple form types with different due dates, either file by the earliest due date or submit separate Form 8809 requests for each form type.
Step 6: Choose Your Filing Method
Select one of three methods to file Form 8809. You may file online through the FIRE system at http://fire.irs.gov, which provides automatic acknowledgement if filed by the due date. You may file electronically through the FIRE system using a file formatted according to Publication 1220 specifications. You may also file on paper by mailing the form to the Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430, or by faxing it to 1-877-477-0572. The online fill-in form method is encouraged for the fastest processing.
Step 7: Complete Filer Information Accurately
Enter the payer or filer name and complete mailing address on line 1, including room or suite number. Use the address where you would like correspondence to be sent. If you are a preparer requesting on behalf of a client, enter your client’s complete name in care of your firm with your full mailing address. Enter the contact name of someone familiar with this request, along with the telephone number and email address for IRS follow-up questions.
Step 8: Handle Multiple Payers or Filers Correctly
If requesting an extension for more than one payer or filer on a single Form 8809, enter the total number of payers or filers on line 4 and attach a typed list of names and taxpayer identification numbers. Include the payer name and TIN on each additional page. Use a separate Form 8809 for each filing method (electronic or paper).
Step 9: Understand Extension Periods and Limitations
The automatic extension is 30 days from the original due date. You may request one additional extension for 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. The IRS generally approves requests for additional time only when extenuating circumstances prevented filing by the date specified in the initial request.
Step 10: Request Additional Extensions Properly
If requesting an additional extension beyond the initial 30 days, check the box on line 5 and complete line 7 with detailed extenuating circumstances explaining why you were unable to file during the first extension period. Provide sufficient cause demonstrating why filing was not possible by the first extension deadline. If you need more space, attach additional sheets with the payer or filer name and taxpayer identification number on each page.
Step 11: Sign When Required
No signature is required for the automatic 30-day extension. For an additional extension beyond 30 days, Form 8809 must be signed by the payer, filer, or a person duly authorized to sign a return on their behalf. Sign under penalties of perjury and include your title and date.
Step 12: Handle Special Filing Requirements
For Form 5498-QA extension requests, file only on paper. Write “5498-QA” in the large gray box below box 2. This form cannot be filed through the online FIRE system. When filing Form 8027 on paper, attach a copy of your timely filed Form 8809 to the information return. For all other forms, do not send a copy of Form 8809 with the returns you file.
Step 13: Verify Extension Scope and Recipient Deadlines
The automatic extension and any approved additional extensions only extend the due date for filing information returns with the IRS. Extensions do not extend the due date for furnishing statements to recipients. Ensure you meet the recipient statement deadlines separately, regardless of your IRS filing extension.
Step 14: Understand Penalty Implications
Payers and filers may be subject to late filing penalties if required information returns are filed late without an approved extension of time. The penalty amount depends on when you file the correct information return. Review penalty details in Part O of the General Instructions for Certain Information Returns, the Instructions for Form 1042-S, the Instructions for Form 8027, and the General Instructions for Forms W-2 and W-3.
Step 15: Obtain Help If Needed
If you have questions about Form 8809, call the IRS toll-free at 1-866-455-7438 or 304-263-8700. For TTY/TDD equipment users with hearing or speech disabilities, call 304-579-4827. Consult Publication 1220 and Publication 1187 for additional guidance. For electronic W-2 filing specifications, contact the Social Security Administration at 1-800-772-6270 or visit their Employer W-2 Filing Instructions page.
Key Updates in September 2015 Revision
The September 2015 revision expanded the eligible forms to include 1094-C and 1095-B/C, reflecting the ACA's shared responsibility payment reporting requirements for tax year 2015 and mandatory employer coverage reporting. Electronic filing due dates of March 31 applied to most information return forms in 2015, extending the paper deadline of February 28 by one month for filers using the FIRE system.
Form 5498-QA was added as a paper-filing-only exception, requiring manual notation in the gray box below line 2 if requesting an extension for retirement savings account statements. The signature requirement was eliminated for automatic 30-day extensions in the September 2015 revision, reducing the burden for initial extension requests filed within the due date window.
The 2015 instructions referenced late-filing penalty amounts based on when the correct information return is ultimately filed, with specific penalty details provided in Part O of the General Instructions for Certain Information Returns and form-specific instruction documents.
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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.
