2020 Form 8809 Checklist
Understanding Form 8809
Form 8809 is the official IRS application for requesting extensions to file information returns. For the 2020 tax year, this form allows businesses and organizations to request additional time to file various information returns, including W-2, W-2G, 1042-S, 1094-C, 1095-B, 1095-C, 1097, 1098, 1099 series, 3921, 3922, 5498 series, and 8027.
Extension Timeline and Availability
Most information returns qualify for an automatic 30-day extension from their original filing deadline. However, Forms W-2 and 1099-NEC do not qualify for automatic extensions. These forms require paper submission with a completed Line 7 justification signed by the filer or authorized representative.
Additional 30-day extensions are available for forms other than W-2 and 1099-NEC if the initial extension was granted and the request is filed before the initial extension expires. All additional extension requests must be submitted on paper with Line 7 completed.
Filing Methods
Extensions can be requested through three methods: online through the FIRE System for automatic extensions, electronically via the FIRE System file upload following Publication 1220 specifications, or by mailing paper Form 8809. The online FIRE System option is not available for Forms W-2, 1099-NEC, 1099-QA, 5498-QA, or any additional extension requests.
Step-by-Step Completion Guide
Step 1: Determine Your Eligibility and Filing Method
Verify whether your information return qualifies for automatic extension through the FIRE System or requires paper submission. Forms W-2 and 1099-NEC must be filed on paper with Line 7 certification. If you are requesting an additional extension for any form type, you must use paper submission, regardless of the original filing method.
Step 2: Know Your Filing Deadlines
Submit Form 8809 before the original due date of your information returns. For paper W-2 and 1099-NEC, the deadline is January 31. For paper Forms W-2G, 1094-C, 1095, 1097, 1098, and most 1099 series, the deadline is February 28. Electronic versions of these forms have a March 31 deadline. Forms 5498, 5498-ESA, 5498-QA, and 5498-SA have a May 31 deadline for both paper and electronic filing. Form 8027 is due the last day of February for paper filing and March 31 for electronic filing.
Step 3: Complete Line 1 with Accurate Filer Information
Enter your exact legal name and complete mailing address on Line 1. The name must match exactly with the name on your Form SS-4 EIN application record. Include the full street address, city, state, and ZIP code without abbreviations. Provide a contact person’s name, telephone number, and email address for IRS correspondence regarding your extension request.
Step 4: Enter Your Identification Number on Line 2
Provide your nine-digit Employer Identification Number without hyphens on Line 2. If you use a Qualified Intermediary EIN, Withholding Foreign Partnership EIN, or Withholding Foreign Trust EIN, enter that number instead. Only filers not required to have an EIN should enter their Social Security Number. Accuracy is critical to prevent processing delays.
Step 5: Select Your Filing Method on Line 3
Check either “Electronic” or “Paper Online” to indicate how you will file your information returns. Select only one box per Form 8809. If you file the same form types using different methods, submit separate Form 8809 applications for each filing method.
Step 6: Indicate Multiple Payers If Applicable on Line 4
If requesting extensions for multiple payers or filers, enter the total number on Line 4 and attach a typed list containing all names and identification numbers. Do not complete Line 4 if submitting individual Form 8809 for each request. Note that lists cannot be attached when using the FIRE System fill-in form option.
Step 7: Check Line 5 for Additional Extensions Only
Check the Line 5 box only if you previously received the automatic 30-day extension and now need an additional 30 days for the same forms and tax year. Do not check this box for your initial extension request. Additional extension requests must be submitted in writing before your initial extension expires.
Step 8: Mark All Applicable Form Types on Line 6
Check all boxes on Line 6 that correspond to the information returns you need to extend. Do not enter quantities or counts of returns. Simply mark each applicable checkbox for the following form types: W-2, 1042-S, 1094-C, 1095-B, 1095-C, 1097, 1098, 1099 series, 1099-NEC, 3921, 3922, 5498 series, 8027, W-2G, 1099-QA, and 5498-QA.
Step 9: Complete Line 7 Certification When Required
Complete Line 7 if you are requesting extensions for Forms W-2 or 1099-NEC, or if you checked the Line 5 box for an additional extension. Select at least one of the five qualifying criteria checkboxes. The criteria include a federally declared disaster affecting your operations or records, fire, casualty, or natural disaster affecting your business, death, serious illness, or unavoidable absence of the responsible individual, first-year business establishment, or delayed receipt of required payee statements such as Schedule K-1, Form 1042-S, or sick pay statements under section 31.6051-3(a)(1).
Step 10: Sign and Date the Form When Required
Automatic 30-day extension requests for forms other than W-2 and 1099-NEC do not require a signature. All paper submissions for Forms W-2 and 1099-NEC extension requests must be signed by the filer, transmitter, or person duly authorized to sign returns. Additional extension requests for any form type also require a signature. Include your title and the current date.
Step 11: Mail Paper Forms to the Correct Address
Send all paper Form 8809 submissions to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0209. Ensure proper postage and consider using certified mail with a return receipt for proof of timely filing. The form must be postmarked by the due date to be considered timely.
Step 12: Understand Extension Limitations
The approved extension only extends the deadline for filing information returns with the IRS. It does not extend the deadline for furnishing recipient statements to employees, contractors, or other payees. Recipient statement deadlines remain unchanged and must be met separately. Consult the General Instructions for Certain Information Returns for specific recipient statement deadlines.
Step 13: Handle Form 8027 Appropriately
Form 8027 has special requirements when filed on paper. If you received an approved Form 8809 extension for paper Form 8027, attach a copy of your timely filed Form 8809 to the actual Form 8027 when you file it. This is the only information return that requires an attached copy of Form 8809. Do not attach Form 8809 to any other information returns you file.
Step 14: Monitor Your Extension Status
If filing through the FIRE System, acknowledgements display automatically online when your request is made by the due date. Paper submissions do not receive automatic acknowledgements. The IRS will contact you at the contact information provided on Line 1 if additional information is needed or if your extension request cannot be processed.
Step 15: Understand Penalty Implications
Filing information returns late without a valid approved extension subjects you to late-filing penalties under the Internal Revenue Code. Penalties apply separately for each type of delinquent return. The penalty amounts vary based on the lateness of the returns and whether the failure was intentional. Timely filing of Form 8809 before the original due date protects you from these penalties if approved.
Key Reminders for 2020 Filing
The 2020 tax year marked the first year that Form 1099-NEC replaced Form 1099-MISC for reporting nonemployee compensation. This change resulted in Form 1099-NEC following the same restrictive extension rules as Form W-2, requiring paper submission with a mandatory Line 7 hardship justification.
Extension requests must be filed separately for each filing method. If you file some returns electronically and others on paper, submit two separate Form 8809 applications, indicating the appropriate filing method on Line 3 of each form.
When requesting extensions for multiple form types with different due dates, file Form 8809 by the earliest due date among the forms you are extending. Alternatively, submit a separate Form 8809 for each form type to avoid this complexity.
The extension period grants exactly 30 days of additional time from the original due date. Calculate your extended deadline carefully, especially when the 30th day falls on a weekend or federal holiday. In such cases, the deadline moves to the next business day.
Important Notes About 2020 Requirements
Paper submissions for Forms W-2 and 1099-NEC require a signed certification of hardship criteria on Line 7. The IRS eliminated automatic extensions for these forms specifically due to their alignment with the January 31 filing deadline and their importance in tax season processing.
The five qualifying criteria on Line 7 provide specific categories of legitimate hardship. Each criterion has defined requirements. A federally declared disaster refers to official FEMA declarations affecting your business location. The first-year establishment criterion applies to businesses in their initial year of operation, as they are still developing their filing systems and processes.
Electronic filing through the FIRE System requires a Transmitter Control Code, which can be obtained through IRS e-services registration. The system provides immediate acknowledgement of extension requests when filed promptly, offering confirmation that paper submissions cannot provide.
Form 8809 does not extend state filing deadlines or requirements. Many states have separate information return filing requirements and extension procedures. Check with your state tax authority for applicable state-level extensions.
This checklist provides comprehensive guidance for accurately and compliantly completing the 2020 Form 8809. Proper completion and timely filing ensure you avoid penalties while securing the additional time needed to prepare accurate information returns.
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.
