Form 8809 Request for Extension of Time to File InformationReturns

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8809, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: (NONE)

Date

Revised proofs
requested

Application for Extension of Time
To File Information Returns

8809

(Rev. July 2006)

Signature

O.K. to print

PRINTS: HEAD to HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

Action

OMB No. 1545-1081

(For Forms W-2 series, W-2G, 1042-S, 1098 series, 1099 series, 5498 series, and 8027)

Department of the Treasury
Internal Revenue Service

䊳

Send to Enterprise Computing Center–Martinsburg. See Where to file below.

Caution: Do not use this form to request an extension of time to (1) provide statements to recipients, (2) file Form 1042
(instead use Form 7004), or (3) file Form 1040 (instead use Form 4868).
1 Filer or transmitter information. Type or print clearly in black ink.

Extension
Requested
for Tax Year

2 Taxpayer identification number
(Enter your nine-digit number. Do
not enter hyphens.)

Filer/Transmitter Name

20
Address

(Enter one
year only.)

State

City

Telephone number

Contact Name

3 Transmitter Control Code (TCC)

ZIP Code
(

)

Email address

4 Check your method of filing information returns
(check only one box). Use a separate Form 8809
for each method.
electronic

magnetic media

paper

5 If you are requesting an extension for more than
one filer, enter the total number of filers and
attach a list of names and taxpayer identification
numbers. Requests for more than 50 filers must
be filed electronically or magnetically. See How to
file below for details. 䊳

6 For extension requests sent
electronically/magnetically only,
enter the total number of
records in your extension file.
Do not attach a list.
䊳

7 Check this box only if you already received the automatic extension and you now need an additional extension. See
instructions. 䊳
8 Check the box(es) that apply. Do not enter the number of returns.
Form

here

Form

here

here

Form

W-2 series

5498

8027

1098 series, 1099 series, W-2G

5498-ESA

1042-S

5498-SA

REMIC reporting
on Forms 1099-INT or
1099-OID only

9 If you checked the box on line 7, state in detail why you need an additional extension of time. You must give a

reason or your request will be denied. If you need more space, attach additional sheets.

Under penalties of perjury, I declare that I have examined this form, including any accompanying statements, and, to the best of my knowledge and belief, it is true, correct, and
complete.

Signature

䊳

Title

䊳

General Instructions
Purpose of form. Use this form to request an extension of time
to file any forms shown in line 8.
Who may file. Filers of returns submitted on paper, on magnetic
media, or electronically may request an extension of time to file
on this form.
Where to file. Send Form 8809 to Enterprise Computing
Center–Martinsburg, Information Reporting Program, Attn:
Extension of Time Coordinator, 240 Murall Dr., Kearneysville, WV
25430. To avoid delays, be sure the attention line is included on
all envelopes and packages containing Form 8809.
How to file. When you request extensions of time to file for
more than 50 filers for the forms shown in line 8, except
Form 8027, you must submit the extension requests
electronically or magnetically. For 10–50 filers, you are
encouraged to submit the extension request electronically or
magnetically.
For Privacy Act and Paperwork Reduction Act Notice, see page 2.

Date

䊳

If filing on paper with 50 or less filers, you must attach a list of
the filers’ names and taxpayer identification numbers. If you are
filing the extension request electronically or magnetically, you do
not have to provide a list.
Also, see Pub. 1220, Specifications for Filing Forms 1098,
1099, 5498, and W-2G Electronically or Magnetically and
Pub. 1187, Specifications for Filing Form 1042-S, Foreign
Person’s U.S. Source Income Subject to Withholding,
Electronically or Magnetically.
Note. Specifications for filing Forms W-2, Wage and Tax
Statements, electronically are only available from the Social
Security Administration (SSA). Call 1-800-SSA-6270 for more
information or visit the SSA website at www.socialsecurity.gov.
When to file. File Form 8809 as soon as you know an extension
of time to file is necessary. However, Form 8809 must be filed

Cat. No. 10322N

Form

8809

(Rev. 7-2006)

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8809, PAGE 2 of 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8809 (Rev. 7-2006)

Page

by the due date of the returns. See the chart below that shows
the due dates for filing this form on paper, magnetically, or
electronically. IRS will respond in writing beginning in January.
Filers and transmitters of Form W-2, Wage and Tax Statement,
whose business has terminated, should follow the procedures in
the Instructions for Forms W-2 and W-3 to request an extension.
If you are requesting an extension of time to file several types
of forms, you may use one Form 8809, but you must file
Form 8809 by the earliest due date. For example, if you are
requesting an extension of time to file both 1099 series and 5498
series forms, you must file Form 8809 by February 28 (March 31
if you file electronically). You may complete more than one
Form 8809 to avoid this problem. An extension cannot be
granted if a request is filed after the due date of the original
returns.
The due dates for filing Form 8809 are shown below.
MAGNETICALLY or on
PAPER, then the due
date is . . .

ELECTRONICALLY,
then the due date
is . . .

W-2 Series

Last day of February

March 31

W-2G

February 28

March 31

1042-S

March 15

March 15

1098 Series

February 28

March 31

1099 Series

February 28

March 31

5498 Series

May 31

May 31

8027

Last day of February

March 31

IF you file Form . . .

If any due date falls on a Saturday, Sunday, or legal holiday,
file by the next business day.
Caution: You do not have to wait for a response before filing
your returns. File your returns as soon as they are ready. For all
forms shown in line 8, except Form 8027, if you have received a
response, do not send a copy of the letter or Form 8809 with
your returns. If you have not received a response by the end of
the extension period, file your returns. When filing Form 8027 on
paper only, attach a copy of your approval letter. If an approval
letter has not been received, attach a copy of your timely filed
Form 8809.
Extension period. The automatic extension is 30 days from the
original due date. You may request one additional extension of
not more than 30 days by submitting a second Form 8809
before the end of the first extension period (see Line 7 below).
Requests for an additional extension of time to file information
returns are not automatically granted. Generally requests for
additional time are granted only in cases of extreme hardship or
catastrophic event. The IRS will send you a letter of explanation
approving or denying your request for an additional extension.
Note. The automatic and any approved additional request will
only extend the due date for filing the returns. It will not extend
the due date for furnishing statements to recipients.
Penalty. If you file required information returns late and you have
not applied for and received an approved extension of time to
file, you may be subject to a late filing penalty. The amount of
the penalty is based on when you file the correct information
return. For more information on penalties, see the General
Instructions for Forms 1099, 1098, 5498, and W-2G.

Specific Instructions
Tax year. You may request an extension for only 1 tax year on
Form 8809. If no tax year is shown, the IRS will assume you are
requesting an extension for the returns currently due to be filed.
Line 1. Enter the name and complete mailing address, including
room or suite number of the filer or transmitter requesting the
extension of time. Use the name and address where you want
the response sent. For example, if you are a preparer and want
to receive the response, enter your client’s complete name, care
of (c/o) your firm, and your complete mailing address.
Caution: The name and taxpayer identification number (TIN)
must be consistent with the name and TIN used on your other
returns. Do not use abbreviations.

2

Enter the name of someone who is familiar with this request
whom the IRS can contact if additional information is required.
Please provide your telephone number and email address. If you
act as transmitter for a group of filers, enter your name and
address here, and see How to file on page 1.
Note. Approval or denial notification will be sent only to the
person who requested the extension (filer or transmitter).
Line 2. Enter your nine-digit employer identification number (EIN)
or qualified intermediary employer identification number (QI-EIN).
If you are not required to have an EIN or QI-EIN, enter your
social security number. Do not enter hyphens. Failure to provide
this number, and the list of numbers if you are acting as a
transmitter as explained under Line 1, will result in automatic
denial of the extension request.
Line 3. For electronic or magnetic media only. If you filed
Form 4419, Application for Filing Information Returns
Electronically/Magnetically, to file Forms 1042-S, 1098, 1099,
5498, W-2G, or 8027, and it was approved, the Enterprise
Computing Center–Martinsburg assigned you a five-character
Transmitter Control Code (TCC). Enter that TCC here. Leave this
line blank if you (1) are requesting an extension to file any Forms
W-2, (2) are requesting an extension to file forms on paper, or (3)
have not yet received your TCC.
Line 7. Check this box if you have already received the
automatic 30-day extension, but you need an additional
extension for the same year and for the same forms. Do not
check this box unless you received an original extension.
If you check this box, be sure to complete line 9. Then, sign
and date the request.
Signature. No signature is required for the automatic 30-day
extension. For an additional extension, Form 8809 must be
signed by you or a person who is duly authorized to sign a
return, statement, or other document.

Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the Internal Revenue
laws of the United States. Form 8809 is provided by the IRS to
request an extension of time to file information returns.
Regulations section 1.6081-1 requires you to provide the
requested information if you desire an extension of time for filing
an information return. If you do not provide the requested
information, an extension of time for filing an information return
may not be granted. Section 6109 requires you to provide your
taxpayer identification number (TIN). Routine uses of this
information include giving it to the Department of Justice for civil
and criminal litigation, and cities, states, and the District of
Columbia for use in administering their tax laws. We may also
disclose this information to other countries under a tax treaty, or
to federal and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence agencies to
combat terrorism.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by Code section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average
time is: Recordkeeping, 2 hrs., 10 min.; Learning about the law
or the form, 36 min.; Preparing and sending the form to the IRS,
28 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
be happy to hear from you. You can write to the Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6406, Washington, DC 20224. Do not
send the form to this address. Instead, see Where to file on
page 1.