Form 8809 is the IRS’s Application for Extension of Time to File Information Returns. It is used by businesses and individuals to request a filing deadline extension for common tax information forms. Forms for which Form 8809 can be used to request an extension include:
- 1099-MISC—only when reporting non-employee compensation
These forms involve so-called information returns to the IRS but do not involve actually paying taxes. Failure to file these forms on time can result in tax penalties.
Importantly, Form 8809 cannot be used to request an extension for business or personal income tax returns (including filings for Forms 1040, 940, 941, or 944).
How Long is the Form 8809 Extension?
Filing Form 8809 grants your business a 30-day extension to file one or more of the tax forms listed above. The extension is automatic for most forms and does not require your business to explain why your filing will be late.
However, to qualify for an extension for filing Forms W-2, 1099-MISC. 1099-QA, or 5498-QA, your business must meet one of these criteria:
- Your business experienced an event in a federally declared disaster area that restricted normal operations or prevented access to necessary business records.
- Your business was affected by a fire, death, or natural disaster.
- The person responsible for filing became ill, was absent, or passed away.
- Your business was waiting on information from an employee or vendor that was necessary to complete your return.
- This was the first year in which your business operated.
You can request a second 30-day extension by filing a second Form 8809, but you must qualify for this additional extension by meeting one of the criteria above. A second 30-day extension is not available for filing W-2 or 1099-MISC forms.
How to File Form 8809
Form 8809 should be filed as soon as you know that your business will be late filing one of the forms listed above. To receive an extension, it must be filed before the original form’s filing deadline. However, Form 8809 also cannot be filed before January 1 of the year in which the original form is due.
You can request an extension for multiple forms with a single Form 8809. You can also file one Form 8809 for each form for which your business needs an extension.
Form 8809 can be filed on paper or online for most forms. However, extension requests for Forms W-2, 1099-MISC, 1099-QA, and 5498-QA must be filed on paper. Extension requests for these forms must be accompanied by an explanation of why you are requesting an extension.
IRS Form 8809, Application for Extension of Time to File Information Returns, is used to request a 30-day filing extension for several tax information returns. These include Forms W-2 and 1099.
It must be filed before the due date of the form for which an extension is being requested. For certain forms, Form 8809 must be submitted on paper.