Form 8809 Form 8809 Application For Extension of Time to File Information Re

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8809

Application for Extension of Time
To File Information Returns

(Rev. August 2010)

D

(For Forms W-2, W-2G, 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, and 8027)

Department of the Treasury
Internal Revenue Service

a

Version A, Cycle 6

OMB No. 1545-1081

This form may be filled out online. See How to file below.

Caution: Do not use this form to request an extension of time to (1) provide statements to recipients (see Extensions under Section M
of the General Instructions for Certain Information Returns or see Part D, Section 4, of Publication 1220), (2) file Form 1042 (use Form
7004), or (3) file Form 1040 (use Form 4868).
2 Taxpayer identification number
(Enter your nine-digit number. Do
not enter hyphens.)

1 Filer or transmitter information. Type or print clearly in black ink.
Filer/Transmitter name

Address

City

State

Contact name

ZIP Code

3 Transmitter Control Code (TCC)

Telephone number

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

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 10 filers must
be filed online or electronically. See How to file
below for details. a

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

7
8

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



here

Form(s)
m(s)

W-2

5498

1097, 1098, 1099, 3921, 3922, W-2G

5498-ESA

1042-S

5498-SA

9



here

Form



here

8027

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. Include your name,
taxpayer identification number and TCC on each additional page.

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 a

Title a

General Instructions
Purpose of form. Use this form to request an extension of time to
file any forms shown in line 8 for the current tax year.
Who may file. Filers of returns submitted on paper or electronically
may request an extension of time to file on this form.
How to file. Extensions may be requested:
• Online by completing a fill-in Form 8809 through the FIRE system
at http://fire.irs.gov for an automatic 30-day extension. Approvals
are automatically displayed online if the request is made by the due
date of the return.
• Electronically through the FIRE system in a file formatted
according to the specifications in Publication 1220, Part D.
Transmitters will receive an approval/denial letter, accompanied by
a list of filers.
• On paper Form 8809, if the request is for 10 or fewer filers. Mail
the form to the address shown in Where to file, later, or fax it to
1-877-477-0572 (toll free). Requests will receive an approval or
denial letter. You are encouraged to submit these requests via the
online fill-in form.

Date a

Where to file. Send Form 8809 to Internal Revenue Service,
Information Returns Branch,, Attn: Extension of Time Coordinator,
240 Murall Dr., Mail Stop 4360, Kearneysville, WV 25430. To avoid
delays, be sure the attention line is included on all envelopes and
packages containing Form 8809.
If you are requesting an extension for more than 10
filers, you must submit the request electronically or
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online as a fill-in form.

!
F
CAUTION

If filing on paper with 10 or fewer filers, you must attach a list of
the filers’ names and taxpayer identification numbers. If you are
filing the extension request online or electronically, you do not have
to provide a list.
Also, see Pub. 1220, Specifications for Filing Forms 1097, 1098,
1099, 3921, 3922, 5498, and W-2G Electronically and Pub. 1187,
Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source
Income Subject to Withholding, Electronically. For additional
information, see Topic 803, Waivers and Extensions, at
www.irs.gov/taxtopics.

Requesters
For Privacy Act and Paperwork Reduction Act Notice, see page 2.

Cat. No. 10322N

Form 8809 (Rev.. 8-2010)

9

9

Version A, Cycle 6
Page 2

Form 8809 (Rev.. 8-2010)

receive the response, enter your client’s complete name, care of
(c/o) your firm, and your complete mailing address.
The name and taxpayer identification number (TIN) must
be consistent with the name and TIN used on your other
returns. Do not use abbreviations.

Note. Specifications for filing Forms W-2, Wage and Tax Statement,
electronically are only available from the Social Securityy
Administration (SSA).
(
) Call 1-800-772-6270 for more information or
p y W-2 Filing
g Instructions & Information page
visit the SSA's Employer
at www.socialsecurity.gov/employer.
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 by the
due date of the returns. See the chart below that shows the due
dates for filing this form on paper or electronically. Filers and
D
transmitters of Form W-2 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
ms 1099 and 5498, you must file D
extension of time to file both Forms
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.

!
F
CAUTION

The due dates for filing Form 8809 are shown below.

IF you file Form(s)
m(s) . . .

ELECTRONICALLY,
ON PAPER, then the due then the due date
is . . .
date is . . .

W-2

Last day of February

March 31

W-2G

February 28

March 31

1042-S

March 15

March 15

1097

February 28

March 31

1098

February 28

March 31

1099

February 28

March 31

3921

February 28

March 31

3922

February 28

March 31

5498

May 31

May 31

8027

Last day of February

March 31

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, 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, later). Requests for an
additional extension of time to file information returns are not
y, requests for additional time are
automatically granted. Generally,
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 part O in the General
Instructions for Certain Information Returns, and Penalties in the
Instructions for Form 1042-S, the Instructions for Form 8027, and
the Instructions for Forms W-2 and W-3.

Specific Instructions
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

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D
D
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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.
you were
Line 3. For electronic filing. If you filed Form 4419, Application for
Filing Information Returns Electronically, to file Forms 1042-S, 1097,
1098, 1099, 3921, 3922, 5498, W-2G, or 8027, and it was approved,
the Enterprise Computing Center–Martinsburg assigned you a fivecharacter 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
q
the United States. Form 8809 is provided byy the IRS to request
an
extension of time to file information returns. Section 6081 and its
regulations require 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
g
, and
d to cities,, states,, the D
Justice for civil and criminal litigation,
District of Columbia,, and U.S. commonwealths and possessions
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-6526, Washington, DC 20224. Do not send the form to
this address. Instead, see Where to file on page 1.