Form 8809

What is IRS Form 8809 Extension of Time?

IRS Form 8809 is an Application for Extension of Time To File Information Returns. If a person or entity is not able to file certain information returns by the required due date, they can request an automatic 30-day extension by submitting this form. Note that this is not an extension of time to pay any taxes due, but only an extension of time to file certain informational documents.

The forms for which you can request an extension using Form 8809 include, but are not limited to:

• W-2 (Wage and Tax Statement)
• 1099 series (Various types of income)
• 1042-S (Foreign Person's U.S. Source Income Subject to Withholding)
• 5498 series (IRA Contribution Information, etc.)

It's important to understand that Form 8809 must be filed by the due date of the return for which you are requesting an extension. If it is filed late, the IRS will likely deny the extension. Also, 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.

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 typical due date for the W-2 is the last day of January, so you would need to file Form 8809 by that date.

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.

Can Employers Extend the Filing Deadline for W-2 and 1099-NEC Forms?

Yes, employers request an extension for the filing deadline of both W-2 and 1099-NEC forms by using IRS Form 8809. However, it's important to note the following:

1. The form must be filed by the due date of the returns. For both the W-2 and the 1099-NEC, the deadline is typically January 31st.
2. The form provides an automatic 30-day extension to file the information returns.
3. Form 8809 is not used to extend the time for furnishing forms to recipients. For example, if you have employees, they still need to receive their W-2s by January 31st.
4. The extension of time to file is not an extension of time to pay. If there are taxes due, they should still be paid by the original due date.

How Long is the Extension period for Form 8809?

When you file IRS Form 8809, an automatic 30-day extension from the original due date of the information returns is granted.

It's important to note that this extension is for filing the forms with the IRS, not for distributing forms like the W-2 or 1099-NEC to the recipients (for example, your employees or contractors). The deadlines to distribute these forms to the recipients remain the same.

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.