Form 8809 (Rev. 11-2018)
Page 2
Need help? If you have questions about Form 8809, call the IRS toll free
at 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 800-772-6270 for more information or visit the SSA’s
Employer W-2 Filing Instructions & Information page at
www.socialsecurity.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 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.
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CAUTION
If you plan to file Form 1099-MISC reporting nonemployee
compensation (NEC) payments in box 7, you must request
an extension no later than January 31.
The due dates for filing Form 8809 are shown below.
IF you file Form(s) . . .
ON PAPER, then the due
date is . . .
ELECTRONICALLY,
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-MISC (NEC only)
January 31 January 31
3921, 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 Forms W-2 or
1099-MISC reporting NEC is available. You can only request an
additional extension of time to file other information returns or an
extension of time to file Forms W-2 or 1099-MISC reporting NEC if you
meet and select one of the criteria listed on line 7.
Note: Any approved extension of time to file 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. 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, in care of 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.
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!
CAUTION
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 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 nine-digit employer identification number (EIN),
qualified intermediary employer identification number (QI-EIN),
withholding foreign 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 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. Additional 30-day extension requests must be
submitted on paper.
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 Forms W-2 or 1099-MISC reporting NEC). For an
additional extension or to request a 30-day nonautomatic extension for
Form W-2 and/or Form 1099-MISC reporting 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 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/FormComments. 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.
