Form 8809 Extension Request Checklist for 2016 Information Returns
Purpose
Form 8809 is used to request an extension of time to file information returns reporting calendar year 2016 data. These returns include W-2, W-2G, 1042-S, 1094-C, 1095-B, 1095-C, 1097, 1098, 1099 series, 3921, 3922, 5498 series, and 8027. The September 2016 revision of Form 8809 eliminated automatic extensions for Form W-2 and established specific requirements for new forms 1099-QA and 5498-QA. Understanding these changes is critical for timely compliance.
Step-by-Step Filing Instructions
Step 1: Verify Eligible Forms
Confirm you are requesting an extension for information returns listed on line 6 of Form 8809. Eligible forms include W-2, W-2G, 1042-S, 1094-C, 1095-B, 1095-C, 1097, 1098, all 1099 series forms, 3921, 3922, all 5498 series forms, and 8027. Do not use Form 8809 to extend Form 1040 individual tax returns (use Form 4868 instead) or Form 1042 annual withholding tax returns (use Form 7004 instead).
Step 2: Understand Form W-2 Extension Limitations
For 2016, there is no automatic extension for Form W-2. All W-2 extension requests must be submitted in writing, accompanied by a signature and a detailed explanation. Only one 30-day extension period is available for W-2 filers, and approval is not automatic. The IRS grants these extensions only when documented extenuating circumstances prevent timely filing.
Step 3: Identify Your Filing Method
Check the appropriate box on line 3 to indicate whether you file information returns electronically or on paper. Use a separate Form 8809 for each filing method to ensure proper processing and avoid confusion about applicable due dates. Electronic and paper filers often have different deadlines for the same form types.
Step 4: Select Forms Requiring Extension
On line 6, check only the boxes for forms requiring an extension. Do not enter quantities or the number of returns. If requesting an extension for Form 1099-MISC reporting nonemployee compensation in box 7, note that Form 8809 must be filed by January 31, whether you file on paper or electronically.
Step 5: Complete Required Explanations
If you checked Form W-2 on line 6 or if line 5 applies (requesting an additional extension beyond the initial 30 days), you must complete line 7 with a detailed, signed explanation of extenuating circumstances. These explanations must be specific and demonstrate genuine hardship or unforeseen events that prevented timely filing.
Step 6: Determine Your Filing Deadline
File Form 8809 by the earliest due date applicable to any form you selected. For 2016 information returns filed in 2017, deadlines are January 31 for W-2 and Form 1099-MISC reporting nonemployee compensation (applies to both paper and electronic filing); February 28 for most other forms filed on paper; March 31 for most other forms filed electronically; March 15 for Form 1042-S; and May 31 for the Form 5498 series.
Step 7: Provide Accurate Filer Information
Complete line 1 with your exact legal name and address matching your Form SS-4 application or most recent EIN amendment. Name mismatches delay processing. Do not use abbreviations or shortened versions of your legal business name. Please include your complete mailing address where you would like correspondence to be sent.
Step 8: Enter Your Taxpayer Identification Number
On line 2, enter your nine-digit employer identification number (EIN) or qualified intermediary employer identification number (QI-EIN) without hyphens. If you are not required to have an EIN or QI-EIN, enter your Social Security number. All Form 8809 filers must have a taxpayer identification number on file with the IRS.
Step 9: Choose Your Submission Method
Submit Form 8809 online through the FIRE system for automatic 30-day extensions (not available for Form W-2), electronically through FIRE as a formatted file, or on paper by mail or fax. For Forms 1099-QA and 5498-QA, extension requests must be submitted on paper only and will be processed through the IRIS system rather than FIRE.
Step 10: Understand Signature Requirements
For the automatic 30-day extension available for most forms, no signature is required. However, for Form W-2 extensions, any additional extension request beyond the initial 30 days, or when resubmitting a previously denied request, the filer or authorized representative must sign Form 8809 under penalties of perjury.
Step 11: Mail or Fax Paper Submissions
If filing on paper, mail Form 8809 to the Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430. Alternatively, fax to 1-877-477-0572 (toll-free). You are encouraged to use the online fill-in form through the FIRE system whenever possible for faster processing and immediate acknowledgment.
Step 12: Comply With Special Form Requirements
For terminating businesses requesting Form W-2 extensions, refer to the Terminating a Business section in the Special Reporting Situations for Form W-2 within the General Instructions for Forms W-2 and W-3. These situations require additional documentation to prove business cessation and explain why final returns cannot be filed by the deadline.
Step 13: Request Additional Extensions If Needed
If you receive an automatic 30-day extension, you may request one additional 30-day extension by submitting a second Form 8809 before the first extension period ends. Check the box on line 5 and complete line 7 with a detailed justification. Additional extensions are not automatically granted and require the demonstration of extenuating circumstances. Remember, Form W-2 allows only one extension total.
Step 14: Track Your Extension Period
The automatic extension period is 30 days from the original due date. For example, if your original due date is February 28, your extended due date becomes March 30. Additional approved extensions provide up to 30 more days. Note that extensions only affect the IRS filing deadline, not the deadline for furnishing statements to recipients.
Step 15: Avoid Common Filing Errors
Do not file Form 8809 after the original return due date, as late extension requests cannot be granted. Do not confuse the IRS filing extension with recipient statement deadlines, which are not extended. Do not submit duplicate extension requests through multiple methods. Keep copies of all submitted forms and correspondence for at least three years from the filing date.
Key Requirements for 2016 Filing Year
Elimination of Automatic W-2 Extensions
The 2016 instructions state that Form W-2 extension requests do not receive automatic approval. All requests must include a written justification, a signature, and a detailed explanation of the circumstances preventing timely filing. The IRS evaluates each W-2 extension request individually and grants approval only when a documented hardship exists. Only one extension period is permitted for Form W-2, unlike other information returns that may qualify for a second extension.
New ABLE Account Forms Process
Forms 1099-QA (Distributions from ABLE Accounts) and 5498-QA (ABLE Account Contribution Information) were introduced to report transactions in Achieving a Better Life Experience accounts established under the Stephen Beck, Jr., ABLE Act of 2014. For 2016, extension requests for these forms must be submitted on paper only and are processed through the IRIS system, not the FIRE system used for other information returns.
Accelerated Filing Deadlines
The 2016 tax year implements accelerated filing deadlines established by the Protecting Americans from Tax Hikes (PATH) Act of 2015. Form W-2 and Form 1099-MISC, which report nonemployee compensation in Box 7, now share a January 31 deadline for both IRS filing and recipient copies. This eliminates the previous grace period and requires earlier preparation and filing.
Dual Filing System Distinction
The 2016 instructions clearly distinguish between paper and electronic filing due dates. Most information returns have a February 28 deadline for paper filing and a March 31 deadline for electronic filing. However, Form W-2 and Form 1099-MISC, which report nonemployee compensation, maintain a January 31 deadline regardless of the filing method, creating a unified deadline structure for these critical forms.
Important Reminders
Extensions obtained through Form 8809 only extend the deadline for filing information returns with the IRS. They do not extend the deadline for furnishing copies to recipients. Recipients must still receive their copies by the original deadline dates. Failure to file timely extension requests or to file information returns late without an approved extension may result in penalties calculated based on the delay in filing the correct returns. The penalty structure takes into account both the delay period and whether the failure was intentional.
Compliance Best Practices
File Form 8809 as soon as you know an extension is necessary, but not before January 1 of the filing year. If requesting extensions for multiple form types with different due dates, either file by the earliest deadline or submit separate Form 8809 requests for each form type. Maintain accurate records of all extension requests and approvals. Ensure your legal name and EIN match IRS records exactly to prevent processing delays. Contact the IRS Extension of Time Coordinator toll-free at 1-866-455-7438 or 304-263-8700 with questions about Form 8809 requirements or processing status.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
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.
