Form 8809: Extension Request Checklist for the 2024 Tax Year
Understanding Form 8809
Form 8809 (Rev. December 2025) allows filers to request 30-day extensions for submitting information returns to the IRS. These returns include W-2, W-2G, 1042-S, 1094-C, 1095 series, 1097 series, 1098 series, 1099 series, 3921, 3922, 5498 series, and 8027. Understanding the specific requirements for each form type ensures compliance and avoids penalties.
Form 8809 extends only the IRS filing deadline. It does not extend the deadline for furnishing recipient statements. Consult form-specific instructions or the General Instructions for Certain Information Returns for recipient statement extension procedures.
Filing Requirements Checklist
Step 1: Verify Your Eligibility to File
Only payers and filers required to submit information returns may request extensions using Form 8809. Do not use this form for individual income tax returns (use Form 4868 for Form 1040/1040-SR) or corporate income tax returns (use Form 7004 for Form 1042). Verify that you are the authorized payer or filer responsible for the information returns requiring additional filing time.
Step 2: Identify Which Forms Need Extensions
Check only the boxes on line 6 that correspond to the forms you are filing late. Available options include W-2, W-2G, 1042-S, 1094-C, 1095-B, 1095-C, 1097 series, 1098 series, 1099 series (including 1099-NEC and 1099-QA), 3921, 3922, 5498 series (including 5498-ESA, 5498-QA, and 5498-SA), and 8027. Do not enter the number of returns—simply check the applicable boxes.
Step 3: Determine Your Filing Method and Deadline
- For W-2 and 1099-NEC: Extension requests must be submitted on paper by January 31. Electronic filing through FIRE or IRIS is not available for these extension requests. Note that while the extension request must be on paper, the actual W-2 and 1099-NEC returns can be filed electronically.
- For all other eligible forms: You may file Form 8809 electronically through IRIS or FIRE, or submit it on paper. Filing deadlines vary by form type: February 28 (paper) or March 31 (electronic) for most 1099, 1098, 1097, 3921, 3922, 1094-C, 1095-B, 1095-C, and W-2G forms; March 15 for 1042-S; May 31 for the 5498 series; and the last day of February (paper) or March 31 (electronic) for 8027.
- Exception: For tax year 2025, Form 5498-QA extension requests must be filed on paper only. Form 1099-QA extension requests may be filed electronically or on paper.
If requesting extensions for multiple form types with different deadlines, file Form 8809 by the earliest applicable deadline. When a deadline falls on a Saturday, Sunday, or a legal holiday, it shifts to the next business day.
Step 4: Understand Automatic vs. Nonautomatic Extensions
- Automatic extensions: All initial 30-day extension requests are automatic, except for those related to W-2 and 1099-NEC forms. Automatic extensions do not require justification, completion of line 7, or a signature. These may be filed electronically (IRIS, FIRE, or online fill-in form) or on paper.
- Nonautomatic extensions: W-2 and 1099-NEC extension requests are nonautomatic and require you to select one criterion from line 7, provide an explanation, and submit a signed paper form. Additional 30-day extensions (second extensions) for all form types except W-2 and 1099-NEC are also non-automatic and must be submitted on paper with line 7 completed and signed. Note that only one 30-day extension is available for W-2 and 1099-NEC—no additional extensions are permitted.
Step 5: Complete Line 7 When Required
Line 7 must be completed only for non-automatic extensions, such as W-2, 1099, or requests for an additional 30-day extension. Select the applicable criterion that describes your need:
- Catastrophic event in a federally declared disaster area affecting operations or records
- Fire, casualty, or natural disaster affecting filer operations
- Death, serious illness, or the unavoidable absence of the responsible individual
- First year of business establishment
- Late receipt of required payee statements (Schedule K-1, Form 1042-S, or sick pay statements under section 31.6051-3(a)(1))
Provide a clear explanation of how the selected criterion applies to your situation.
Step 6: Enter Complete and Accurate Filer Information
On line 1, enter the payer’s or filer’s exact legal name and complete mailing address, including room or suite number. Use the identical legal name and TIN as shown on your EIN application (Form SS-4, online EIN application, or EIN telephone service). If you submitted a name change to the IRS, use the current legal name. Do not use abbreviations. Include the contact person’s name, telephone number, and email address for IRS follow-up questions.
Step 7: Provide the Correct Taxpayer Identification Number
On line 2, enter the nine-digit employer identification number (EIN), qualified intermediary EIN (QI-EIN), withholding foreign partnership EIN (WP-EIN), or withholding foreign trust EIN (WT-EIN) without hyphens or other punctuation. If you are not required to have an EIN, enter your Social Security number. Ensure the TIN matches exactly with the name on line 1.
Step 8: Check Your Filing Method Box
On line 3, check only one box indicating whether you will file the information returns electronically or on paper. Use a separate Form 8809 for each filing method if you will submit some returns electronically and others on paper.
Step 9: Handle Multiple Payers or Filers
If requesting extensions for more than one payer or filer, enter the total count on line 4 and attach a typed list containing each payer’s or filer’s name and TIN. If filing individual Form 8809 requests for each payer or filer, leave line 4 blank. Note that a list of names and TINs cannot be attached to the online fill-in Form 8809.
Step 10: Request Additional Extensions Properly
Check the box on line 5 only if you previously received the automatic 30-day extension and now need an additional 30-day extension for the same tax year and forms. Do not check this box unless you have already requested and received the initial extension. Additional extension requests must be submitted on paper, require completion of line 7 and an explanation, and must be signed. No further extensions are allowed for W-2 or 1099-NEC.
Step 11: Obtain Required Signatures
For automatic 30-day extensions (not available for W-2 or 1099-NEC), no signature is required. For non-automatic extensions—including all W-2 and 1099-NEC requests and any additional 30-day extension requests—Form 8809 must be signed by the filer, transmitter, or person duly authorized to sign a return. Sign in the designated signature area, including your title and the date.
Step 12: Submit Form 8809 Before the Deadline
File Form 8809 as soon as you know additional time is needed, but no earlier than January 1 of the year the returns are due. The form must be received by the applicable deadline to qualify for an extension. Extensions cannot be granted if Form 8809 is filed after the due date for the information return.
Electronic filing: Submit through IRIS (free online portal), FIRE system electronic file upload (following Publication 1220 specifications), or FIRE online fill-in form. Acknowledgments are automatically displayed online if filed by the due date.
Paper filing: Mail to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0209. Use certified or registered mail to obtain proof of timely filing.
Step 13: Attach Form 8027 Extension Documentation
When filing Form 8027 on paper, attach a copy of the timely filed Form 8809 to the information return. This requirement applies only to Form 8027 paper submissions. Do not attach Form 8809 copies or correspondence to other information return types when filing.
Step 14: Understand Extension Limitations
An approved extension grants only 30 additional days from the original due date for filing with the IRS. It does not extend the deadlines for furnishing recipient statements. For Forms W-2 and 1099-NEC, only one 30-day extension is available—no second extension can be requested. For all other eligible forms, you may request an additional 30-day extension if the initial extension was granted. Still, the second request must be filed before the first extension expires and must meet the nonautomatic extension requirements (paper filing, line 7 completion, signature).
Step 15: File Information Returns Promptly
Once Form 8809 is approved, file your information returns as soon as they are ready. Do not wait until the extended deadline unless necessary. Do not send a copy of Form 8809 or explanatory letters with your information returns (except when filing Form 8027 on paper—see Step 13). Keep copies of Form 8809 and all filed information returns for your records. Be aware that failing to file by the extended deadline will subject you to late-filing penalties, even if an extension was granted.
Additional Important Information
- Penalties: Filers may face penalties for late filing without a valid extension. Penalties also apply for intentionally disregarding filing requirements, failing to furnish correct payee statements, and filing after the extended deadline. For detailed penalty information, consult Part O (Penalties) in Publication 1099 and the specific instructions for each form type.
- Keeping Records: Maintain copies of all Form 8809 submissions and acknowledgments. Electronic filers should save confirmation numbers and system-generated receipts for their records. Paper filers should retain proof of mailing and delivery to ensure accurate records.
- Form Revisions: Always use the most current version of Form 8809. As of this checklist, Form 8809 (Rev. December 2025) is the current revision. Check IRS.gov/Form8809 for the latest version and updates.
- Multiple Payers and Transmitters: If you are a tax professional, transmitter, or paying agent filing on behalf of various clients, you may submit one consolidated Form 8809 listing all payers or submit separate forms for each client. Follow the instructions in Step 9 for proper documentation.
- Where to Get Help: For questions about Form 8809, contact the Information Reporting Program Customer Service Section at 866-455-7438 (toll-free) Monday through Friday, 8:30 a.m. to 4:30 p.m. local time (Alaska and Hawaii follow Pacific time). For form-specific questions, consult the separate instructions for each information return type.
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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.
