Form 8809

IRS Form 8809 – Application for Extension of Time to File Information Returns

The IRS Form 8809 gives employers, businesses, and other payers an automatic, no‑questions‑asked 30‑day extension when they cannot meet the regular filing deadline for many information returns.
• It does not extend the time to pay any tax owed.
• The form can be sent on paper or (much faster) through the IRS FIRE system; electronic filing is strongly encouraged for 10 or more returns.

Forms eligible for a 30‑day extension include, but are not limited to:

• W‑2 – Wage and Tax Statement*
• 1099 series – e.g., 1099‑NEC, 1099‑MISC, 1099‑INT
• 1042‑S – Foreign Person’s U.S.‑Source Income Subject to Withholding
• 5498 series – IRA and HSA contribution information
• 1095‑B/C – Affordable Care Act coverage statements
• 3921/3922 – ESPP & ISO stock information

*For Forms W‑2, the IRS grants only one automatic 30‑day extension. A second extension is rarely approved and requires a demonstration of hardship.

Deadline to submit Form 8809: on or before the original due date of each information return you want to extend. Late filings are normally rejected, and any late‑filed returns can trigger penalties of $60–$310 per return (indexed annually).

Need more time? If the automatic 30‑day extension is insufficient, you may request one additional 30‑day extension. The second extension is non‑automatic; you must explain in detail why you need more time, and approval is not guaranteed.

Keep all proof of timely filing (postal receipt or FIRE submission confirmation) with your records for at least four years in case of an IRS inquiry.

How can Employers File IRS Form 8809?

Filing IRS Form 8809 can be done either electronically or by paper mail. Here are the steps for each method:

1. Electronically

• Create a free BoomTax Account
• Create multiple payers for each extension
• Click "Apply for extension"
• THAT'S IT

2. Mailable

• Download the Form 8809 from the IRS website and fill it out. Be sure to provide all necessary information including the filer's name, taxpayer identification number (TIN), type of return, and the reason for the delay
• Mail the completed form to the address indicated in the form's instructions before the due date of the return for which you are requesting an extension.

Please note that the IRS encourages electronic filing for faster processing. Also, remember that the extension is not granted if the form is filed after the due date of the return for which you are requesting an extension. You should receive a response from the IRS confirming whether the extension request is approved or not.

When is the deadline to submit Form 8809?

The deadline to file IRS Form 8809 is the due date of the return for which you are requesting an extension.

For example, if you're requesting an extension for the W-2 form, the due date for the W-2 is the last day of January, Friday, January 31^st, 2025.

Remember that filing Form 8809 grants an automatic 30-day extension, and this form must be filed by the original due date of the return. Under certain circumstances, an additional extension may be requested, but it isn't automatically granted and requires a detailed explanation as to why it's needed.

Extending the IRS/SSA Filing Deadline for Forms W‑2 and 1099‑NEC

Employers can request extra time to file both Form W‑2 (to the Social Security Administration) and Form 1099‑NEC (to the IRS) by submitting IRS Form 8809. For these two forms the extension is non‑automatic—you must certify a hardship and mail a paper Form 8809.

Important details:

1. File by the original due date. For Tax Year Friday, January 31^st, 2025 the filing deadline for both W‑2 and 1099‑NEC is Friday, January 31^st, 2025. Late requests are denied.
2. Only one 30‑day extension is possible. No second extension exists for either form.
3. Justification is required. Complete line 7 of Form 8809 and attach a statement explaining the hardship (e.g., fire, natural disaster, serious illness, software failure). E‑filing is not allowed for W‑2 or 1099‑NEC extension requests—mail the form to the Ogden, UT IRS Center.
4. No extension to furnish recipient copies. Employees and contractors must still receive their W‑2 or 1099‑NEC by Friday, January 31^st, 2025 even if you obtain filing relief.
5. Tax payments are not deferred. Any taxes withheld or owed must be paid by the regular tax‑payment due date; interest and penalties accrue on late payments.

Penalty risk if you miss the deadline without approval: $60 per return if filed within 30 days; $120 if filed by August 1; and up to $310 per return (indexed annually) after August 1 or not filed at all. Intentional disregard can trigger a $630 per‑return penalty.

Tip: Mail Form 8809 as early as possible and keep proof of timely mailing for at least four years.

How Long Is the Extension Period When You File IRS Form 8809?

Submitting IRS Form 8809 generally gives filers an extra 30 days beyond the original due date to transmit their information returns to the IRS or SSA.

Automatic vs. non‑automatic extension.

• Most information returns (e.g., 1099‑MISC/INT/DIV, 1042‑S, 5498 series) receive a 30‑day extension automatically—no explanation is required if Form 8809 is filed on or before the regular due date.
• Forms W‑2 and 1099‑NEC are exceptions. They have no automatic extension; you may request one 30‑day extension only by checking a hardship box on line 7, signing under penalty of perjury, and mailing a paper Form 8809 (e‑filing not allowed).

Need more time? A second 30‑day extension may be requested for all returns except W‑2 and 1099‑NEC. File another paper Form 8809 before the first 30‑day period ends and attach a detailed explanation; approval is not guaranteed.

Scope of the extension. The 30‑day relief applies only to filing with the IRS/SSA—it does not change the deadline to furnish statements to recipients. Employees must still receive their W‑2 and contractors their 1099‑NEC by Friday, January 31^st, 2025, and any tax due must still be paid by the normal payment deadline.

Tip: Keep proof of timely filing (postal receipt or FIRE system confirmation) for at least four years in case of an IRS inquiry.

Under certain circumstances, a second 30-day extension may be requested, but approval is not automatic for the second request. You'll need to provide a detailed explanation of why you need more time. Keep in mind that the second extension cannot be filed electronically; it must be submitted on paper via mail.