Federal Application for Extension of Time To File Information Returns

Application for Extension of Time To File Information Returns
Form 8809 (Rev. August 2020)
Form

8809

(Rev. August 2020)
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.
▶ Go to www.irs.gov/Form8809 for the latest information.

Do not use this form to request an extension of time to (1) file Form 1040 or 1040-SR (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’s 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 typed list of
names and TINs. If sending an individual Form 8809 for each
request, do not enter an amount.
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)

✓

Form(s)

here

W-2

5498

8027

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

5498-ESA

1094-C, 1095-C

1099-NEC

5498-QA

1095-B

1042-S

5498-SA

1099-QA

7

here

If you are requesting an extension for Forms W-2 or 1099-NEC, or if you checked the box on line 5, you must meet one of the
following criteria. Check the applicable box(es) that describes your need for an extension.
The filer suffered a catastrophic event in a federally declared
disaster area that made the filer unable to resume operations or
made necessary records unavailable . . . . . . . .
Fire, casualty, or natural disaster affected the operation of the
filer . . . . . . . . . . . . . . . . . .

Death, serious illness, or unavoidable absence of the individual
responsible for filing the information returns affected the operation
of the filer . . . . . . . . . . . . . . . .
The filer was in the first year of establishment . . . . .
The filer did not receive data on a payee statement such as
Schedule K-1, Form 1042-S, or the statement of sick pay required
under section 31.6051-3(a)(1) in time to prepare an accurate
information return . . . . . . . . . . . . . .

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 initial or additional
extension of time to file only the forms shown on line 6 for the current
tax year.
Note: Extension requests for Forms 1099-NEC, 1099-QA, 5498-QA, and
W-2 must be submitted 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:
• 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, 1099-NEC, 1099-QA, 5498-QA, or additional 30-day
extension requests for all form types listed in box 6).
Acknowledgements are automatically displayed online if the request is
For Privacy Act and Paperwork Reduction Act Notice, see page 2.

Date ▶
made by the due date of the return. Note: A list that contains names
and TINs cannot be attached to the fill-in Form 8809.
• Electronically through the FIRE System in a file formatted according to
the specifications in Pub. 1220.
• On paper Form 8809. Mail the form to the address shown in Where to
file, later. You are encouraged to submit your requests electronically.
There are no automatic extension requests for Forms W-2 or
1099-NEC. Requests must be submitted on paper with line 7
completed and signed by the filer/transmitter or person duly
CAUTION authorized to sign a return.

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▲

Where to file. Send Form 8809 to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0209

Cat. No. 10322N

Form 8809 (Rev. 8-2020)

Page 2

Form 8809 (Rev. 8-2020)

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 year in which the
return is due. 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.
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, 1098, 1099

February 28

March 31

1099-NEC

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. 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, an additional 30-day extension of time to file
information returns may be submitted if the initial 30-day extension was
granted and the additional extension is filed before the expiration of the
initial 30-day extension. Additional 30-day extension requests must be
submitted on a paper Form 8809. For Forms W-2 or 1099-NEC, only
one 30-day extension of time is available. You can request the one
extension for Forms W-2 or 1099-NEC or the additional extension for
the other forms 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. If you need an extension for furnishing
statements to recipients, see part M in the General Instructions for Certain
Information Returns. 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.
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 the General Instructions for Certain Information Returns, and
Penalties in the Instructions for Form 1042-S, the Instructions for Form 8027, the
General Instructions for Forms W-2 and W-3, the Instructions for Forms 1094‐
B and 1095‐B, and 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 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 Internet
CAUTION 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.

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▲

▲
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Do not enter hyphens.

CAUTION

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-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 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.