Form 8809 (Rev. November 2018) – 2018 Tax Year Filing Checklist
Overview and Purpose
Form 8809, Application for Extension of Time to File Information Returns, allows payers and filers to request extensions for filing specified information returns with the IRS for the 2018 tax year. This form applies to W-2, W-2G, 1042-S, 1094-C, 1095 series, 1097 series, 1098 series, 1099 series, 3921, 3922, 5498 series, and 8027.
Important Note: Form 8809 does not extend the deadline for furnishing statements to recipients. It only extends the filing deadline with the IRS.
Eligibility and Restrictions
Form 8809 is exclusively for payers and filers of information returns. Do not use this form to request extensions for individual Form 1040 (use Form 4868 instead) or Form 1042 (use Form 7004 instead). Extension requests for Form W-2 and Form 1099-MISC, which report nonemployee compensation in Box 7, require special handling and are not automatic.
Step-by-Step Filing Checklist
Step 1: Determine Your Eligibility and Form Types
Identify which information returns you need to file and verify that Form 8809 is the appropriate extension request form. Review line 6 options: W-2, W-2G, 1042-S, 1094-C, 1095-B, 1095-C, 1097 series, 1098 series, 1099 series (including 1099-MISC with Box 7 nonemployee compensation, 1099-QA), 3921, 3922, 5498 series (including 5498-ESA, 5498-QA, 5498-SA), and 8027.
Step 2: Choose Your Filing Method
Select either electronic filing through the FIRE System or paper filing. You must check only one box on line 3. Note that electronic filing through FIRE is not available for Form W-2, Form 1099-MISC reporting nonemployee compensation in Box 7, Form 1099-QA, or Form 5498-QA. These four forms require a paper submission of Form 8809.
Step 3: Verify Critical Filing Deadlines
Confirm the deadline for submitting Form 8809 based on your information return type. Form W-2 extension requests are due January 31. Form 1099-MISC with Box 7 nonemployee compensation extension requests are due January 31. Most other 1099 series, including 1097, 1098, 3921, and 3922 extensions, are due by February 28 for paper filing or March 31 for electronic filing. Form 1042-S extensions are due March 15. Forms 5498, 5498-ESA, 5498-QA, and 5498-SA extensions are due May 31. Form 8027 extensions are due on the last day of February for paper filings or March 31 for electronic filings.
Step 4: Complete Filer Identification Information
Enter your complete legal name and address on line 1 exactly as it appears on your EIN application records (Form SS-4 or online EIN application). Do not use abbreviations. Include room or suite numbers if applicable. Provide a contact name, telephone number, and email address for IRS correspondence. This information enables the IRS to contact someone familiar with the extension request if additional information is required.
Step 5: Enter Your Taxpayer Identification Number
On line 2, enter your nine-digit TIN without hyphens. This may be an EIN, QI-EIN (qualified intermediary), WP-EIN (withholding foreign partnership), WT-EIN (withholding foreign trust), or SSN if you are not required to have an EIN. Ensure the TIN matches exactly with the name provided on line 1.
Step 6: Handle Multiple Payers or Filers
If requesting extensions for multiple payers or filers, enter the total number on line 4 and attach a list containing the names and TINs of all payers or filers. You must submit a separate Form 8809 for each filing method (electronic or paper). For example, if some returns will be filed electronically and others on paper, submit two separate Forms 8809.
Step 7: Select Applicable Form Types
Check the appropriate boxes on line 6 for the information return types requiring extensions. Do not enter the quantity or number of returns. Simply check all applicable boxes. You may check multiple boxes on a single Form 8809, but remember that you must file the extension request by the earliest due date if requesting extensions for multiple form types with different deadlines.
Step 8: Complete Line 7 When Required
Line 7 must be completed if you are requesting an extension for Form W-2, Form 1099-MISC reporting nonemployee compensation in Box 7, or if you are requesting an additional (second) extension. Select one or more applicable criteria: catastrophic event in a federally declared disaster area that prevented operations or made records unavailable; death, serious illness, or unavoidable absence of the responsible individual; fire, casualty, or natural disaster affecting operations; first year of business establishment, or failure to receive required payee statement data timely under IRC Section 6051-3(a)(1).
Step 9: Sign and Date When Required
Determine whether a signature is required for your extension request. No signature is required for automatic 30-day extensions filed electronically or on paper for forms other than W-2 and 1099-MISC with Box 7 amounts. A signature is mandatory for all Form W-2 extension requests, all Form 1099-MISC extension requests reporting nonemployee compensation in Box 7, and all requests for an additional (second) extension. The filer, transmitter, or person duly authorized to sign returns must sign and date the form.
Step 10: Submit by the Proper Deadline and Method
File Form 8809 as soon as you know an extension is necessary, but not before January 1 of the filing year. The IRS must receive the extension request on or before the due date of the information returns. For paper submissions, mail to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0209. For electronic submissions (when available), use the FIRE System at fire.irs.gov. If the due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
Step 11: Understand Extension Period Limitations
Recognize that automatic extensions provide 30 days from the original due date for eligible forms. For Form W-2 and Form 1099-MISC reporting Box 7 nonemployee compensation, only one 30-day extension is available, and it is not automatic. For other eligible forms, you may request one additional 30-day extension (total of 60 days) by submitting a second Form 8809 before the first extension period ends, but only if you meet one of the criteria on line 7. The second extension request must be submitted on paper and must be signed by the applicant.
Step 12: Maintain Records and Prepare for Filing
Keep copies of your filed Form 8809 and any acknowledgment received from the IRS. Prepare your information returns for filing during the extension period. Remember that even with an approved extension, penalties for late filing apply if returns are not filed by the extended due date. Do not send a copy of Form 8809 with your information returns when you file them, except when filing Form 8027 on paper, which requires attaching a copy of the timely filed Form 8809.
Step 13: Understand Recipient Statement Deadlines
Remember that Form 8809 extends only the deadline for filing information returns with the IRS. It does not extend the deadline for furnishing statements to recipients. Recipient statements generally must be provided by January 31 for Forms W-2 and 1099-MISC with Box 7 amounts, and by specific dates for other forms as prescribed under IRC Section 6051(d) and related sections. Separate rules govern recipient statement extensions, which are not covered by Form 8809.
Step 14: Review Special Rules for Terminated Businesses
If your business has terminated and you need to file Forms W-2, consult the Special Reporting Situations for Form W-2 section in the General Instructions for Forms W-2 and W-3 for specific guidance on requesting extensions. Terminated businesses may have different considerations when requesting an extension of the filing time.
Step 15: Verify Acknowledgment and Compliance
If filing electronically through FIRE, acknowledgments are automatically displayed online if the request is made by the due date. For paper filers, allow sufficient time for processing and wait for IRS confirmation, if necessary. Contact the IRS toll-free at 866-455-7438 (or 304-263-8700 for non-toll-free) if you have questions about your extension request. Persons with hearing or speech disabilities can call 304-579-4827 (TTY/TDD, not toll-free).
Key Reminders for 2018 Tax Year
For the 2018 tax year, nonemployee compensation is reported in Box 7 of Form 1099-MISC. The accelerated January 31 deadline applies to both filing Form 1099-MISC with the IRS and furnishing copies to recipients when Box 7 contains nonemployee compensation amounts. Extensions for these forms are not automatic and require completion of line 7 and a signature.
Forms 1099-QA and 5498-QA extension requests must be filed on paper only for the tax year 2018. Electronic filing through FIRE is not available for these forms.
Filing an extension request does not eliminate late filing penalties if you miss the extended deadline. Review penalty provisions in Part O of the 2018 General Instructions for Certain Information Returns for detailed information about penalty structures, amounts, and exceptions.
Where to Mail Paper Forms
Send paper Form 8809 to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0209
If your legal residence or principal place of business is outside the United States, mail to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301
Additional Resources
For complete specifications on electronic filing, consult IRS Publication 1220. For general information about information return requirements, due dates, penalties, and reporting obligations, refer to the 2018 General Instructions for Certain Information Returns. Form-specific questions can be directed to the separate instructions for each type of information return.
By following this checklist systematically, you ensure compliance with IRS requirements for requesting extensions to file information returns for the 2018 tax year while avoiding common errors that could result in rejected extension requests or unnecessary penalties.
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.
