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Application for Extension of Time
Form 8809 To File Information Returns
(Rev. August 2019) (For Forms W-2, W-2G, 1042-S, 1094-C, 1095, 1097, 1098, 1099, 3921, 3922, 5498, and 8027) OMB No. 1545-1081
Department of the Treasury ▶ This form may be filled out online. See How to file below.
Internal Revenue Service ▶ 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).
1 Payer’s/filer’s information. Type or print clearly in black ink. 2 Taxpayer identification number (TIN)
(Enter the payer’s nine-digit number.
Do not enter hyphens.)
Payer’s/filer’s name

Address

City State ZIP code

Contact name Telephone number

Email address
3 Check your method of filing information returns 4 If you are requesting an extension for more than one
(check only one box). Use a separate Form 8809 payer/filer, enter the total number of payers/filers and
for each method. attach a list of names and TINs. See How to file
below for details. ▶
Electronic Paper
5 Check this box only if you already requested the automatic extension and you now need an additional extension. See instructions. ▶
6 Check only the box(es) that apply. Do not enter the number of returns.
Form(s) ✓ here Form(s) ✓ here Form(s) ✓ here
W-2 5498 8027
1097, 1098, 1099, 3921, 3922, W-2G 5498-ESA 1094-C, 1095-C
1099-MISC reporting NEC only 5498-QA 1095-B
1042-S 5498-SA 1099-QA
7 If you are requesting an extension for Forms W-2 or 1099-MISC reporting NEC only, 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 Death, serious illness, or unavoidable absence of the individual
disaster area that made the filer unable to resume operations or responsible for filing the information returns affected the operation
made necessary records unavailable . . . . . . . . of the filer . . . . . . . . . . . . . . . .
Fire, casualty, or natural disaster affected the operation of the The filer was in the first year of establishment . . . . .
filer . . . . . . . . . . . . . . . . . . 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 ▶ Date ▶
General Instructions 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.
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 • Electronically through the FIRE System in a file formatted according to
tax year. the specifications in Pub. 1220.
Note: Extension requests for Forms 1099-MISC reporting nonemployee • On paper Form 8809. Mail the form to the address shown in Where to
compensation (NEC) in box 7, 1099-QA, 5498-QA, and W-2 must be file, later. You are encouraged to submit your requests electronically.
submitted on paper. There are no automatic extension requests for Forms W-2 or
Who should file. Payers/filers who need more time to file information 1099-MISC reporting NEC. Requests must be submitted on
returns with the IRS should file this form before the filing due date. See ▲! paper with line 7 completed and signed by the filer/
When to file, later. CAUTION transmitter or person duly authorized to sign a return.
How to file. Extensions may be requested: Where to file. Send Form 8809 to:
• Online by completing a fill-in Form 8809 through the FIRE System at Department of the Treasury
https://fire.irs.gov for an automatic 30-day extension (not available for Internal Revenue Service Center
Form W-2, 1099-MISC reporting NEC, 1099-QA, 5498-QA, or additional Ogden, UT 84201-0209
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. Cat. No. 10322N Form 8809 (Rev. 8-2019)

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Form 8809 (Rev. 8-2019) Page 2

Need help? If you have questions about Form 8809, call the IRS toll free Specific Instructions
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 Line 1. Enter the payer’s/filer’s name, in care of name, and complete
304-579-4827 (not toll free). mailing address, including room or suite number of the filer requesting
the extension of time. Use the name and address where you want
Also, see Pub. 1220 and Pub. 1187. For additional information, see
correspondence sent. For example, if you are a preparer and want to
Topic 803, Waivers and Extensions, at www.irs.gov/TaxTopics.
receive correspondence, enter your client’s complete name, care of (c/o)
Note: Specifications for filing Forms W-2, Wage and Tax Statement, your firm, and your complete mailing address.
electronically are only available from the Social Security Administration The legal name and TIN on your extension request must be
(SSA). Call 800-772-6270 for more information or visit the SSA’s exactly the same as the name you provided when you
Employer W-2 Filing Instructions & Information page at applied for your EIN using Form SS-4, the Online Internet
www.socialsecurity.gov/employer. ▲!
CAUTION EIN Application, or the EIN Toll-Free Telephone Service. If a
When to file.File Form 8809 as soon as you know an extension of time name change has been submitted to the IRS, supply the current legal
to file is necessary, but not before January 1 of the year in which the name and TIN. Do not use abbreviations.
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 Enter the name of someone who is familiar with this request whom the
paper or electronically. Payers/filers of Form W-2 whose business has IRS can contact if additional information is required. Please provide your
terminated should see Terminating a business in the Special Reporting telephone number and email address.
Situations for Form W-2 section of the General Instructions for Forms Line 2. Enter the payer’s nine-digit employer identification number (EIN),
W-2 and W-3 to request an extension. qualified intermediary employer identification number (QI-EIN),
If you are requesting an extension of time to file several types of withholding foreign partnership employer identification number
forms, you may use one Form 8809, but you must file Form 8809 by the (WP-EIN), or withholding foreign trust employer identification number
earliest due date. For example, if you are requesting an extension of (WT-EIN). If you are not required to have an EIN or QI-EIN, enter your
time to file both Forms 1098 and 5498, you must file Form 8809 by social security number. Do not enter hyphens.
February 28 (March 31 if you file electronically). You may complete more Line 5. Check this box only if you have already received the automatic
than one Form 8809 to avoid this problem. An extension cannot be 30-day extension, and you need an additional extension for the same
granted if a request is filed after the filing due date of the information year for the same forms. Do not check this box unless you requested an
returns. original extension. Additional 30-day extension requests must be
If you plan to file Form 1099-MISC reporting nonemployee submitted on paper.
compensation (NEC)payments in box 7, you must request If you check this box, be sure to complete line 7.
▲! an extension no later thanJanuary 31. Signature. No signature is required for the automatic 30-day extension
CAUTION (not available for Forms W-2 or 1099-MISC reporting NEC). For an
The due dates for filing Form 8809 are shown below. additional extension or to request a 30-day nonautomatic extension for
ELECTRONICALLY, Form W-2 and/or Form 1099-MISC reporting NEC, Form 8809 must be
ON PAPER, then the due then the due date signed by the filer/transmitter or person duly authorized to sign a return.
IF you file Form(s) . . . date is . . . is . . .
W-2 January 31 January 31 Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue laws of the
W-2G February 28 March 31 United States. We use this information to determine if you qualify for an
1042-S March 15 March 15 extension of time to file information returns. You are not required to
1094-C February 28 March 31 request an extension of time to file; however, if you request an
extension, sections 6081 and 6109 and their regulations require you to
1095 February 28 March 31 provide this information, including your identification number. Failure to
1097, 1098, 1099 February 28 March 31 provide this information may delay or prevent processing your request;
1099-MISC (NEC only) January 31 January 31 providing false or fraudulent information may subject you to penalties.
Routine uses of this information include giving it to the Department of
3921, 3922 February 28 March 31 Justice for civil and criminal litigation, and to cities, states, the District of
5498 May 31 May 31 Columbia, and U.S. commonwealths and possessions for use in
8027 Last day of February March 31 administering their tax laws. We may also disclose this information to
other countries under a tax treaty, to federal and state agencies to
If any due date falls on a Saturday, Sunday, or legal holiday, file by the enforce federal nontax criminal laws, or to federal law enforcement and
next business day. intelligence agencies to combat terrorism.
Note: File your information returns as soon as they are ready and do not You are not required to provide the information requested on a form
send a copy of Form 8809 or any letters with the returns you file (see that is subject to the Paperwork Reduction Act unless the form displays
Exception below). a valid OMB control number. Books or records relating to a form or its
Exception. When filing Form 8027 on paper only, attach a copy of your instructions must be retained as long as their contents may become
timely filed Form 8809. material in the administration of any Internal Revenue law. Generally, tax
Extension period. For all forms other than Forms W-2 or 1099-MISC returns and return information are confidential, as required by Code
reporting NEC, you may request an automatic extension of 30 days from section 6103.
the original due date. For these forms, you may request one additional The time needed to complete and file this form will vary depending on
extension of not more than 30 days by filing a second Form 8809. For individual circumstances. The estimated average time is:
Forms W-2 or 1099-MISC reporting NEC, only one 30-day extension of Recordkeeping . . . . . . . . . . . . 4 hr., 4 min.
time is available. You can request the one extension for Forms W-2 or Learning about the law or the form . . . . . . . . 18 min.
1099-MISC reporting NEC or the additional extension for the other
forms if you meet and select one of the criteria listed on line 7. Preparing and sending
Note: Any approved extension of time to file will only extend the due the form to the IRS . . . . . . . . . . . . . 22 min.
date for filing the information returns with the IRS. It does not extend the If you have comments concerning the accuracy of these time
due date for furnishing statements to recipients. estimates or suggestions for making this form simpler, we would be
Penalty. Payers/filers may be subject to a late filing penalty if they file a happy to hear from you. You can send us comments from
late return without receiving a valid extension. For more information on www.irs.gov/FormComments. Or you can send your comments to the
penalties, see part O in the General Instructions for Certain Information Internal Revenue Service, Tax Forms and Publications Division, 1111
Returns, and Penalties in the Instructions for Form 1042-S, the Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send
Instructions for Form 8027, and the General Instructions for Forms W-2 the form to this address. Instead, seeWhere to file, earlier.
and W-3.

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