Form 8809-EX (1-2014)
Page 2
If we deny your request, we will send a letter to your address on
record with an explanation for denial. Failure to update a change of
address may result in a late filing penalty. See Where To File, below,
for the address to send your change of address or any other
ExSTARS correspondence. If we do not send you a letter of denial,
you may consider your extension request to be approved.
Extension denials. If we deny an application for extension of time
to file, the information provider must file the return by the required
filing date or within 1 business day from the official denial date,
whichever is later.
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.
Where to file. To request an extension, send Form 8809-EX to one
of the following addresses. Also send your change of address or
any other ExSTARS correspondence to these addresses.
Mail Email
Internal Revenue Service
Attn: Excise Unit-Stop 5701G
Cincinnati, OH 45999
sbse.excise.exstars@irs.gov
Specific Instructions
Line 1. Filer Information, and Form 637 Registration
Number
Enter the name and complete mailing address, including room or
suite number used to file your ExSTARS returns or the address on
your most recently submitted change of address.
Enter the name of a person who is familiar with this request whom
we can contact if additional information is required. Please provide
that person's telephone number and email address.
Form 637 registration number. Enter the assigned IRS
registration number. Regulations section 48.4101-1(c) requires
terminal operators and bulk transport carriers to be registered by
the IRS. If you do not have a registration number, use Form 637,
Application for Registration (For Certain Excise Tax Activities), to
apply for one.
Line 2. You must provide your employer identification number
(EIN). Social Security Numbers and "Applied For" type designations
are not valid. If you do not have an EIN, you may apply for one
online. Go to the IRS website at www.irs.gov/businesses/small and
click on the "Employer ID Numbers (EINs)" link.
Enter the EIN associated with the ExSTARS activities.
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CAUTION
The name and employer identification number (EIN)
must match the name and EIN used on your ExSTARS
returns.
Line 3. Enter the filing period for which you are requesting an
extension of time.
Line 4. Check the box for the form for which an extension is
requested or the box marked “Combined filing,” if an extension for
both returns is requested. Check only one box.
Line 5. Check the box marked “Initial” if this is your first request for
an extension of time. Check the box marked "Additional" if you have
already received the initial 30-day extension, and you need an
additional extension for the same return(s).
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-EX 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 EIN. 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 section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average time
is:
Recordkeeping . . . . . . . . . . . . 0 hrs., 0 min.
Learning about the law or the form . . . . . . . 7 min.
Preparing and sending the form to the IRS . . . . . 20 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 your comments from
www.irs.gov/formspubs/. Click on "More Information" and then on
"Comment on Tax Forms and Publications." You can also write to:
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
above.
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including
the area code, in your correspondence.
Although we cannot respond individually to each comment
received, we do appreciate your feedback and will consider your
comments as we revise our tax products.
