What is Form 8809?
Form 8809, Application for Extension of Time To File Information Returns, is used to request an automatic 30-day extension to file information returns such as Forms W-2, 1099, 1094, and 1095.
What Forms Can Be Extended?
Form 8809 can be used to extend the filing deadline for:
- Form W-2 (Wage and Tax Statement)
- Forms 1099 (various types)
- Forms 1094-B and 1095-B (health coverage)
- Forms 1094-C and 1095-C (employer health coverage)
- And many other information returns
When to File Form 8809
Form 8809 must be filed on or before the due date of the information returns you want to extend. For most forms:
- Paper filing deadline: February 28
- Electronic filing deadline: March 31
The extension request must be filed by these dates to receive the automatic 30-day extension.
Is the Extension Automatic?
Yes, if you file Form 8809 on or before the due date, you automatically receive a 30-day extension. You do not need to provide a reason or explanation for the extension.
Can You Get Additional Extensions?
In most cases, you can request one additional 30-day extension beyond the automatic extension. However, you must provide a reason for the additional extension, and approval is not automatic.
How to File Form 8809
Form 8809 can be filed:
- Electronically through the FIRE (Filing Information Returns Electronically) system
- By paper (but electronic filing is strongly encouraged)
Important Limitations
Form 8809 extends the time to file with the IRS, not the time to furnish copies to recipients. You must still provide Forms W-2, 1099, etc. to employees and payees by the original due dates (generally January 31).
Official Source: IRS Form 8809
