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

Form

8809

(Rev. May 2011)
Department of the Treasury
Internal Revenue Service

Application for Extension of Time
To File Information Returns

(For Forms W-2, W-2G, 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, and 8027)
▶ Requests for more than one filer must be filed through the Filing Information Returns
Electronically (FIRE) System. See How to file below.

OMB No. 1545-1081

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 information. Type or print clearly in black ink.
Filer name
Address
City

State

Contact name

ZIP Code

Telephone number

Email address

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

✓

here

Form(s)

W-2

5498

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

5498-ESA

1042-S

5498-SA

✓

here

Form

✓

here

8027

5 If you checked the box on line 3, 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 and
taxpayer identification number 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 ▶

Title ▶

General Instructions
Purpose of form. Use Form 8809 to request an extension of time to
file any forms shown in line 4 for the current tax year.
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.
• On paper Form 8809, if the request is for one filer. Mail the form to
the address shown in Where to file, later, or fax it to
1-877-477-0572 (toll free). Requesters will receive an approval or
denial letter. You are encouraged to submit your request via the
online fill-in form.
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.

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

Date ▶

!
▲

If you are requesting an extension for more than one
filer, you must submit the request electronically or online
as a fill-in form.

CAUTION

Information Reporting Customer Service Site. If you have
questions about Form 8809, you may call a toll-free number,
1-866-455-7438. You may still use the original telephone number,
304-263-8700 (not toll free). For TTY/TDD equipment, call
304-579-4827 (not toll free). The hours of operation are Monday
through Friday from 8:30 a.m. to 4:30 p.m., Eastern time.
Also, see Pub. 1220, Specifications for Filing Forms 1097, 1098,
1099, 3921, 3922, 5498, 8935, 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.
Note. Specifications for filing Forms W-2, Wage and Tax Statement,
electronically are only available from the Social Security
Administration (SSA). Call 1-800-772-6270 for more information or
visit the SSA's Employer W-2 Filing Instructions & Information page
at www.socialsecurity.gov/employer.

Cat. No. 10322N

Form 8809 (Rev. 5-2011)

Version A, Cycle 4
Page 2

Form 8809 (Rev. 5-2011)

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
transmitters of Form W-2 whose business has terminated should
see Terminating a business in the Special Reporting Situations for
Form W-2 section of the General 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 Forms 1099 and 5498, 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.

IF you file Form(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 4, 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 3, later). 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 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 General 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 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.

!
▲

The name and taxpayer identification number (TIN) must
be consistent with the name and TIN used on your other
returns. Do not use abbreviations.

CAUTION

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.
Note. Approval or denial notification will be sent only to the person
who requested the extension.
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.
Line 3. 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 5. 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. 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
Justice for civil and criminal litigation, and to cities, states, the
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, 4 hrs., 4 min.; Learning about the law or the
form, 18 min.; Preparing and sending the form to the IRS, 22 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.