Form 8809

What is Form 8809? 

Form 8809 is a document from the Internal Revenue Service which is also called “Application for Extension of Time to File Information Returns.” If you need additional time to file certain IRS forms, you can use Form 8809 to do so. However, it is not for all IRS forms. Form 8809 is used to request an extension to file only the following IRS forms: 

• W-2
• W-2G
• 1042-S
• 1094-C
• 1095-C
• 1095-B
• 1097 
• 1098 
• 1099
• 1099-NEC
• 1099-QA
• 3921 
• 3922
• 5498
• 5498-ESA
• 5498-QA
• 5498-SA
• 8027

The forms listed above are “information returns.” The purpose of information returns is to report taxable payments and transactions to the IRS and other government agencies. Form 9909 is important because if a taxpayer misses a due date and fails to file a valid extension through Form 8809, they can face penalties set by the IRS. 

How long is the extension period when filing Form 8809?

The extension period that is given by the IRS when you file Form 8809 timely is 30 days which is an automatic extension. In case you need additional time than 30 days, it is possible to file for an extension request. 

By filing a second Form 8809, you may qualify for one more extension that can be up to 30 days. According to the IRS, if you are filing for an additional 30-day extension, the additional extension request must be filed before the expiration of the initial 30-day extension. The second Form 8809 must be submitted on a paper form.

The IRS set specific criteria for those who are filing a second Form 8809 for additional time. You must meet any of the following:

• If you suffered a catastrophic event in a federally declared disaster area and made you unable to resume operations, or if this made necessary records unavailable;
• If your business operations were affected by fire, casualty, or natural disaster;
• If the individual responsible for filing the information returns passed away, suffered a serious illness, or was unavoidably absent;
• If this was your first year of business operations;
• If you did not receive data on a payee statement like Schedule K-1, Form 1042-S, or the statement of sick pay required under section 31.6051-3(a)(1) in time to prepare an accurate information return.

Keep in mind that the extension time provided by the IRS is solely for extending the time to file. It does not allow the extension of the due date for furnishing statements to recipients. 

Is it possible to file Form 8809 online? 

Yes, online filing of Form 8809 is possible via the FIRE system at https://fire.irs.gov. To do this, complete a fill-in Form 8809 so you can have an automatic 30-day extension. 

However, it is important to note that online filing is not available for extension requests for the following forms:

• Form 1099-NEC
• Form 1099-QA
• Form 5498-QA
• Form W-2

Extension requests for the four forms above should be submitted on paper. 

What about mailing Form 8809? 

Although the IRS encourages submitting requests electronically, paper submission of Form 8809 can be sent to the following address:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0209

When should you file Form 8809? 

As a general rule, you should file Form 8809 as soon as you know that you need an extension to file. However, as per IRS instructions, do not file before January 1 of the year when information return will be due. File Form 8809 by the due date of the returns. 

The due dates for filing information returns vary depending on the form. There are different due dates for different forms. To add to that, the due date for each form is different for filing on paper and for filing electronically. 

If you are making an extension request for more than one form, it is all right to use only one Form 8809. But be reminded that you must file Form 8809 by the earliest due date.

Too many things to remember? Let’s have an example. 

Let’s say that you want to file an extension for Form 1097 and Form 5498. These are the due dates:

• Form 1097
• Due date if filing on paper: February 28
• Due date if filing electronically: March 31
• Form 5498
  • Due date if filing on paper: May 31
  • Due date if filing electronically: May 31

You can use one Form 8809 to request an extension for both. If you are filing on paper, you should file Form 8809 by the earliest due date. In this example, you should file Form 8809 by February 28, which is the earliest due date.