Form 8809 (Rev. September 2017)—2017 Tax Year Filing Checklist
Purpose and Overview
Form 8809 is used to request a 30-day extension to file specified information returns for the 2017 tax year. These include Forms W-2, W-2G, 1042-S, 1094-C, 1095-B, 1095-C, 1097, 1098, 1099 series, 3921, 3922, 5498 series, and 8027. Understanding the filing requirements, deadlines, and procedures is essential to avoid penalties and ensure compliance.
Key Points for 2017:
- Extensions for Form W-2 are no longer automatic and require extraordinary circumstances
- Form 1099-MISC reporting nonemployee compensation in Box 7 has a January 31 deadline
- Electronic filing through FIRE provides automatic extensions for eligible forms only
- Paper filing requires proper completion and timely submission
Filing Requirements and Eligibility
Step 1: Determine Your Extension Eligibility
Review which forms require extensions based on your filing obligations. Not all forms qualify for automatic extensions. Forms W-2, 1099-QA, and 5498-QA do not qualify for automatic extensions through the FIRE system and must be submitted on paper, accompanied by a detailed justification.
For Form W-2 extensions, the IRS will only grant extensions in extraordinary circumstances or in cases of catastrophic situations. You must provide a complete application with a detailed explanation signed under penalties of perjury. Only one 30-day extension is available for Form W-2.
All other eligible forms may receive an automatic 30-day extension when filed electronically through FIRE or when paper submissions are made promptly.
Step 2: Verify Your Taxpayer Identification Number
Enter your nine-digit taxpayer identification number on line 2 without hyphens. This may be an Employer Identification Number (EIN), Qualified Intermediary EIN (QI-EIN), Withholding Foreign Partnership EIN (WP-EIN), Withholding Foreign Trust EIN (WT-EIN), or Social Security Number (SSN) if an EIN is not required.
Ensure your TIN matches exactly with the number used on your original EIN application (Form SS-4, Online EIN Application, or EIN Toll-Free Telephone Service). Any discrepancy will cause processing delays or rejection of your extension request.
Step 3: Complete Filer Information Accurately
On line 1, enter your exact legal name and complete mailing address as shown on your EIN application. Do not use abbreviations. The legal name and EIN must match exactly with those used on Forms 941, 943, 944, CT-1, or Schedule H filed by your organization.
Include a contact person’s name, telephone number, and email address. The IRS will use this information if additional information is required to process your extension request.
Filing Method and Timing
Step 4: Select Your Filing Method
Choose between electronic filing through FIRE or paper filing. You must use a separate Form 8809 for each filing method. Check only one box on line 3 indicating your chosen method.
Electronic filing through FIRE grants an automatic 30-day extension for eligible forms, excluding Forms W-2, 1099-QA, and 5498-QA. Paper filing requires mailing the completed form to the IRS address in Ogden, Utah.
If you manage multiple payers or filers, use one form per separate filer and attach a list with names and TINs if more than one filer is included.
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 original due date of the information returns. Extensions cannot be granted if requests are filed after the original due date.
Critical Deadline for Nonemployee Compensation:
If you are filing Form 1099-MISC reporting nonemployee compensation in Box 7, you must request an extension no later than January 31. This is the same deadline as the original filing requirement for these forms.
To avoid this requirement, please file Form 8809 by the earliest due date for multiple form types with different deadlines, or complete separate Form 8809 filings.
Step 6: Know Your Specific Form Deadlines
Different forms have different original due dates for both paper and electronic filing:
- January 31 deadline (paper and electronic): Form W-2 and Form 1099-MISC reporting nonemployee compensation in Box 7
- February 28 (paper) or March 31 (electronic): Forms W-2G, 1094-C, 1095-B, 1095-C, 1097, 1098, most 1099 series (except NEC in Box 7), 3921, 3922, and last day of February (paper) for Form 8027
- March 15 (paper and electronic): Form 1042-S
- May 31 (paper and electronic): Form 5498
If any due date falls on a Saturday, Sunday, or a legal holiday, the deadline is extended to the next business day.
Form Completion Requirements
Step 7: Mark All Applicable Form Types
On line 6, check all boxes for the form types requiring extensions. Do not enter the quantity of returns. Simply check the boxes for each form type included in your extension request.
For Form 1099-MISC, be aware that if you are reporting nonemployee compensation in Box 7, your extension request must be filed by January 31. Other Form 1099-MISC reporting (not including NEC in Box 7) follows the standard February 28 paper or March 31 electronic deadline.
Step 8: Complete Line 7 When Required
Line 7 must be completed only if you are requesting an extension for Form W-2 or if you checked line 5 for an additional 30-day extension beyond the first extension period.
Select one or more qualifying criteria that describe your need for an extension:
- Catastrophic event in a Presidentially Declared Disaster Area that made business operations impossible or necessary records unavailable
- Due to the serious illness, or the unavoidable absence of the person responsible for filing
- Fire, casualty, or natural disaster affecting business operations
- First year of business establishment
Do not complete line 7 for automatic extension requests on eligible forms.
Step 9: Obtain Required Signature When Applicable
No signature is required for automatic 30-day extensions on eligible forms filed electronically through FIRE or on paper. However, you must sign Form 8809 if you are requesting an extension for Form W-2 or requesting an additional 30-day extension beyond the first extension period.
The form must be signed by the filer, transmitter, or person duly authorized to sign a return. Include your title and date when signing. The signature certifies that you have examined the form and that it is true, correct, and complete under penalties of perjury.
Step 10: Submit Additional Extension Requests Properly
If you already received an automatic 30-day extension and need an additional 30-day extension, check the box on line 5 and complete line 7 with the qualifying criteria. Additional extension requests must be submitted on paper with a signature, even if your original extension was filed electronically.
Submit the second Form 8809 before the first extension period expires. Only one extension period is available for Form W-2. For other eligible forms, you may request one additional extension of not more than 30 days.
Submission and Special Situations
Step 11: Mail Paper Forms to the Correct Address
Send paper Form 8809 to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0209
Allow sufficient processing time before the original due date. Do not send Form 8809 with your filed information returns. When filing Form 8027 on paper, attach a copy of your timely filed Form 8809 to the return.
Step 12: Understand What Extensions Do Not Cover
Extension of time to file information returns with the IRS does not extend the due date for furnishing statements to recipients. You must still provide recipient copies by the original deadline, typically January 31 for most forms.
Do not use Form 8809 to request extensions for Form 1040 (use Form 4868 instead) or Form 1042 (use Form 7004 instead). These forms require different extension procedures.
Step 13: Handle Terminating Business Situations
If your business has terminated, special rules apply for 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.
Terminating businesses must still fulfill all filing obligations and adhere to proper procedures for extension requests, even after operations have ceased.
Important Reminders
Understanding Automatic vs. Non-Automatic Extensions
Automatic extensions are granted for most forms when you file Form 8809 electronically through FIRE or submit a timely paper request. The acknowledgment for electronic filing through FIRE is displayed automatically online if the request is made by the due date.
Non-automatic extensions require meeting specific criteria on line 7 and are granted only in extraordinary circumstances. These apply to Form W-2 extensions and all additional 30-day extension requests beyond the first extension period.
FIRE System Limitations
Forms W-2, 1099-QA, and 5498-QA cannot use the FIRE system for extension requests. Extension requests for these forms must be submitted on paper only. Do not attempt to file extensions for these forms through the online FIRE system.
A list containing names and TINs cannot be attached to the online fill-in Form 8809 through the FIRE system. If you need to include multiple filers, use either the electronic file upload method formatted according to Publication 1220 specifications or submit paper forms.
Penalty Avoidance
Payers and filers may be subject to late filing penalties if Form 8809 is not filed timely or if extensions are not granted. The extension request does not guarantee approval, particularly for Form W-2 and additional extension requests that require meeting specific criteria.
Failure to file information returns by the extended due date will result in penalties. Ensure all information on Form 8809 is accurate and complete to avoid processing delays that could affect your extension approval.
Year-Specific Considerations for 2017
For the 2017 tax year, nonemployee compensation is reported in Box 7 of Form 1099-MISC. Form 1099-NEC, as a separate form, was not in use during 2017. The Form 1099-NEC was introduced in 2020 and replaced the Form 1099-MISC, which was retired in 2020.
When requesting extensions for Form 1099-MISC that includes nonemployee compensation payments in Box 7, the January 31 deadline applies to both the original filing requirement and the extension request deadline.
The elimination of automatic extensions for Form W-2 became effective starting with the 2017 tax year. This represents a significant change from prior years when automatic extensions were available for all information returns, including Form W-2.
Extensions of time to file Form W-2 with the Social Security Administration are granted only in extraordinary circumstances or catastrophic situations, such as natural disasters that destroy records or other events that make filing impossible by the original deadline.
Conclusion
Proper completion and timely filing of Form 8809 ensures compliance with IRS requirements and provides the additional time needed to prepare accurate information returns. Understanding which forms qualify for automatic extensions versus those requiring special justification helps filers plan appropriately and avoid penalties.
Always verify that your filer information, TINs, and form selections are accurate before submitting. Keep copies of all extension requests for your records, and note that extensions to file with the IRS do not extend deadlines for furnishing statements to recipients.
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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.
