Instructions for Form 8809 (Rev. 12-2026

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TREASURY/IRS AND OMB USE ONLY DRAFT

Instructions for Form 8809
(Rev. December 2026)

Application for Extension of Time To File Information Returns (For Forms W-2,
W-2G, 1042-S, 1094-C, 1095, 1097, 1098, 1099, 3921, 3922, 5498, and 8027)
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments
For the latest information about developments related to Form 8809
and its instructions, such as legislation enacted after they were
published, go to IRS.gov/Form8809.
You can get Pub. 1099, General Instructions for Certain Information
Returns, at IRS.gov/Pub1099.

What’s New

Separate checkboxes for new Forms 1099-LPS and 5498-TA.
We added separate checkboxes for new Forms 1099-LPS and
5498-TA.

Reminders
Continuous-use revision. Use the December 2026 revision of
Form 8809 and these instructions to file for an application for
extension of time to file information returns with the IRS in early
2027. Continue to use these revisions for subsequent years until we
issue a superseding revision.
E-filing returns. The Taxpayer First Act of 2019 authorized the
Department of the Treasury and the IRS to issue regulations
that reduce the 250-return e-file threshold. T.D. 9972, published
February 23, 2023, lowered the e-file threshold to 10 (calculated by
aggregating all information returns), effective for information returns
required to be filed on or after January 1, 2024. Go to IRS.gov/
InfoReturn for e-file options.
Information Returns Intake System (IRIS). The IRS has
developed IRIS, an online portal for e-filing information returns. Go to
IRS.gov/IRIS for more information.

General Instructions
Purpose of Form

Use Form 8809 to request an initial or additional extension of time
to file only Forms W-2, W-2G, 1042-S, 1094-C, 1095, 1097, 1098,
1099, 3921, 3922, 5498, and 8027 for the current tax year.

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.

Extension Period

For all forms other than Forms W-2 or 1099-NEC, you may request
an automatic extension of 30 days from the original due date. For
these forms, you may submit a request for an additional 30-day
extension of time to file information returns, if the initial 30-day
extension was granted, and you file the additional extension request
before the initial 30-day extension expires. For Forms W-2 or

Aug 19, 2026

Note: Any approved extension of time to file will extend only the due
date for filing the information returns with the IRS. It does not extend
the due date for furnishing statements to recipients. If you need an
extension for furnishing statements to recipients, see Extensions
under part M in Pub. 1099. Also see the General Instructions
for Forms W-2 and W-3, the Instructions for Form 1042-S, the
Instructions for Forms 1094-B and 1095-B, and the Instructions for
Forms 1094-C and 1095-C.

Initial 30-Day Extensions

With the exception of Form W-2, Form 1099-NEC, and additional
30-day extensions, all initial extensions are automatic. Automatic
extensions do not require a justification as to why additional time is
needed.

Additional 30-Day Extensions

Extension requests for Form W-2, Form 1099-NEC, and additional
30-day extensions are nonautomatic. Nonautomatic extensions
require a justification as to why additional time is needed. These
extension requests must be submitted with the justification on line 7
completed and must be signed by the filer/transmitter or person duly
authorized to sign a return.
Note: No additional 30-day extensions are allowed for Forms W-2
and 1099-NEC.

How To File

• E-file for free through IRIS, available at IRS.gov/IRIS. See Pub.
5717 and Pub. 5718 for more information.
• On paper Form 8809. You are encouraged to e-file your requests.
If you are filing on paper, mail the form to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0209

Note: Specifications for e-filing Forms W-2, Wage and Tax
Statement, are only available from the Social Security Administration
(SSA). Call 800-772-6270 for more information or visit the SSA’s
Employer W-2 Filing Instructions & Information page at SSA.gov/
employer.

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 year in which the return is
due. Form 8809 must be filed by the due date of the returns. See the
table below for the due dates for filing this form on paper or e-filing.
Payers/filers of Form W-2 whose business has ended should see
Terminating a business under Special Reporting Situations for Form
W-2 in 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 must file Form 8809 by the earliest due date. For
example, if you are requesting an extension of time to file both Forms

Instructions for Form 8809 (Rev. 12-2026) Catalog Number 57419T
Department of the Treasury Internal Revenue Service www.irs.gov

DRAFT

DRAFT

Filing Information Returns Electronically (FIRE) system dis­
continued. After December 31, 2026, the FIRE system will no
longer be available. Beginning in filing season 2027, you must use
the Information Returns Intake System (IRIS) to e-file Form 8809. For
more information, go to IRS.gov/IRIS.

1099-NEC, only one 30-day extension of time is available. You can
request the one 30-day extension for Form W-2 or 1099-NEC, or
the additional 30-day extension for the other forms, if you meet and
check the applicable box(es) listed on Form 8809, line 7.

TREASURY/IRS AND OMB USE ONLY DRAFT
1098 and 5498, you must file Form 8809 by February 28 (March 31 if
you e-file). You may complete more than one Form 8809 to avoid this
problem. The IRS cannot grant an extension if you file the request
after the filing due date of the information returns.
The due dates for filing Form 8809 are shown below.

IF you file Form(s)...

ON PAPER, then the
due date is...

USING E-FILE, then the
due 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, 1098, 1099

February 28

March 31

1099-LPS

February 1

February 1

1099-NEC

January 31

January 31

3921, 3922

February 28

March 31

5498

May 31

May 31

8027

February 28

March 31

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.

Penalty

Payers/filers may be subject to a late filing penalty if they file a late
return without receiving a valid extension. For more information on
penalties, see part O in Pub. 1099; Penalties in the Instructions
for Form 1042-S, the Instructions for Form 8027, and the General
Instructions for Forms W-2 and W-3; Information Reporting Penalties
in the Instructions for Forms 1094-B and 1095-B; and Information
reporting penalties in the Instructions for Forms 1094-C and 1095-C.

Specific Instructions
Line 1. Enter the payer’s/filer’s name, in care of name, and
complete mailing address, including the filer’s room or suite number.
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.
Caution: The legal name and taxpayer identification number
(TIN) on your extension request must be exactly the same as the
name you provided when you applied for your employer identification
number (EIN) using Form SS-4, the Online 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.
Provide your contact telephone number and contact email address.
Line 2. Enter the payer’s 9-digit EIN, qualified intermediary
employer identification number (QI-EIN), withholding foreign

2

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.
Lines 7–7e. Complete this section only if you are requesting an
extension to file Forms W-2 or 1099-NEC, or if you checked the box
on line 5. You must meet at least one of the qualifying conditions.
Check all boxes that apply.
Signature. No signature is required for the automatic 30-day
extension (not available for Forms W-2 or 1099-NEC). For an
additional extension or to request a 30-day nonautomatic extension
for Form W-2 and/or Form 1099-NEC, Form 8809 must be signed by
the filer/transmitter or person duly authorized to sign a return.
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 territories 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 section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average time
is:

Recordkeeping . . . . . . . .
Learning about the law
or the form . . . . . . . . . . . .
Preparing and sending
the form to the IRS . . . . .

4 hr., 4 min.
18 min.
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 through
IRS.gov/FormComments. Or you can send your comments to
the Internal Revenue Service, Tax Forms and Publications, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send
the form to this address. Instead, see Where To File, earlier.

Instructions for Form 8809 (Rev. 12-2026)

DRAFT

DRAFT

Note: If any due date falls on a Saturday, Sunday, or legal holiday,
file by the next business day.

partnership employer identification number (WP-EIN), or withholding
foreign trust employer identification number (WT-EIN). If you are
not required to have an EIN or a QI-EIN, enter your social security
number.
Caution: Do not enter hyphens.