Form 8809 Application for Extension of Time to File Information Re

Form

8809

(Rev. September 2016)
Department of the Treasury
Internal Revenue Service

Application for Extension of Time
To File Information Returns

OMB No. 1545-1081

(For Forms W-2, W-2G, 1042-S, 1094-C, 1095, 1097, 1098, 1099, 3921, 3922, 5498, and 8027)
▶

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

Do not use this form to request an extension of time to (1) file Form 1040 (use Form 4868), (2) file Form 1042 (use Form 7004), or (3)
furnish statements to recipients (see Extensions under part M in the General Instructions for Certain Information Returns).
2 Taxpayer identification number (TIN)
(Enter the payer/filer nine-digit number.
Do not enter hyphens.)

1 Payer’s/filer’s information. Type or print clearly in black ink.
Payer’s/filer’s name
Address
City

State

Contact name

ZIP Code

Telephone number

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

5
6

paper

4 If you are requesting an extension for more than
one payer/filer, enter the total number of payers/
filers and attach a list of names and taxpayer
identification numbers. See How to file below for
details. ▶

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

✓

here

Form(s)

✓

here

Form(s)

✓

5498

8027

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

5498-ESA

1094-C, 1095-C

1099-MISC NEC reporting only

5498-QA

1095-B

1042-S

5498-SA

7

✴❅❘▼

W-2

here

If you are requesting an extension for Form W-2, or if you checked the box on line 5, you must provide a detailed
explanation of why you need an extension or an additional extension of time. If you need more space, attach
additional sheets. Include the filer 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 ▶

Date ▶

Title ▶

General Instructions
Purpose of form. Use Form 8809 to request an initial or additional
extension of time to file only the forms shown in line 6 for the
current tax year.
Note: Extension requests for Forms 1099-QA and 5498-QA must be
submitted only on paper.
Who should file. Payers/filers who need more time to file
information returns with the IRS should file this form before the filing
due date. See When to file, later.
How to file. Extensions may be requested.
There are no automatic extension requests for Form
W-2. Requests must be in writing and signed by the
filer/transmitter or a person who is duly authorized to
CAUTION
sign a return.
• Online by completing a fill-in Form 8809 through the FIRE system
at https://fire.irs.gov for an automatic 30-day extension (not
available for Form W-2). Acknowledgements 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 Pub. 1220.

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

• On paper Form 8809. Mail the form to the address shown in
Where to file, later, or fax it to 1-877-477-0572 (toll free). You are
encouraged to submit your request via the online fill-in form.
Where to file. Send Form 8809 to:
Internal Revenue Service
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Need help? If you have questions about Form 8809, call the IRS toll
free at 1-866-455-7438 or 304-263-8700 (not toll free). Persons with
a hearing or speech disability with access to TTY/TDD equipment
can call 304-579-4827 (not toll free).
Also, see Pub. 1220 and Pub. 1187. 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

www.irs.gov/form8809

Form 8809 (Rev. 9-2016)

Page 2

Form 8809 (Rev. 9-2016)

When to file. File Form 8809 as soon as you know an extension of
time to file is necessary, but not before January 1 of the filing year.
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. Payers/filers 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 1098 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 filing due
date of the information returns.
If you plan to file Form 1099-MISC reporting
nonemployee compensation (NEC) payments in
box 7, you must request an extension no later than
CAUTION
January 31.

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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

January 31

January 31

W-2G

February 28

March 31

1042-S

March 15

March 15

1094-C

February 28

March 31

1095

February 28

March 31

1097

February 28

March 31

1098

February 28

March 31

1099

February 28

March 31

1099-MISC (NEC only)

January 31

January 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.
Note: File your information returns as soon as they are ready and
do not send a copy of Form 8809 or any letters with the returns you
file (see exception below).
Exception. When filing Form 8027 on paper only, attach a copy of
your timely filed Form 8809.
Extension period. The automatic extension (if available) is 30 days
from the original due date. If you receive an automatic extension,
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 5, later). Only one extension of time to
file Form W-2 is available. Requests for additional extensions of
time to file information returns, and requests for extensions of time
to file Form W-2, are not automatically granted. Generally, such
requests are granted only where it is shown that extenuating
circumstances prevented filing by the due date of the return
(determined with regard to the automatic extension, if applicable).
Note: The automatic extension of time to file and any approved
requests for additional time will only extend the due date for filing
the information returns with the IRS. It does not extend the due date
for furnishing statements to recipients.
Penalty. Payers/filers may be subject to a late filing penalty if
required information returns are filed late and you have not applied
for and received an approved extension of time to file. 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 payer’s/filer’s 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
correspondence sent. For example, if you are a preparer and want
to receive correspondence, enter your client’s complete name, care
of (c/o) your firm, and your complete mailing address.
The legal name and TIN on your extension request must
be exactly the same as the name you provided when
you applied for your EIN using Form SS-4, the Online
CAUTION
Internet EIN Application, or the EIN Toll-Free Telephone
Service. If a name change has been submitted to the IRS, supply the
current legal name and TIN. Do not use abbreviations.
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.
Line 2. Enter the payer’s/filer’s 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 5. Check this box only if you have already received the
automatic 30-day extension, and you need an additional extension
for the same year for the same forms. Do not check this box unless
you requested an original extension.
If you check this box, be sure to complete line 7.
Signature. No signature is required for the automatic 30-day
extension (not available for Form W-2). For an additional extension
or to request an extension for Form W-2, Form 8809 must be signed
by the filer/transmitter or a person who is duly authorized to sign a
return.

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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. We use this information to determine if you
qualify for an extension of time to file information returns. You are
not required to request an extension of time to file; however, if you
request an extension, sections 6081 and 6109 and their regulations
require you to provide this information, including your identification
number. Failure to provide this information may delay or prevent
processing your request; providing false or fraudulent information
may subject you to penalties. 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, 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 hr., 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 send us comments from
www.irs.gov/formspubs. Click on More Information and then click
on Give us feedback. Or you can send your comments to the
Internal Revenue Service, Tax Forms and Publications Division,
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do
not send the form to this address. Instead, see Where to file, earlier.