In the world of tax compliance, meeting deadlines is crucial, but sometimes unforeseen circumstances can make it challenging to file on time. That’s where IRS Form 8809 comes into play. This form allows filers to request an extension of time to submit various information returns to the IRS. Whether you’re a business owner, payroll specialist, or tax professional handling forms like W-2 or 1099, understanding Form 8809 can help you avoid penalties and stay compliant. In this comprehensive guide, we’ll cover everything you need to know about IRS Form 8809, including its purpose, eligibility, filing methods, and deadlines, based on the latest IRS guidelines as of 2025.
What Is IRS Form 8809?
IRS Form 8809, officially titled “Application for Extension of Time to File Information Returns,” is a document used to request additional time for filing specific information returns with the Internal Revenue Service (IRS). These returns provide details about payments made to individuals or entities, such as wages, dividends, or interest, and are essential for tax reporting.
Important to note: This extension only applies to filing with the IRS—it does not extend the deadline for providing statements to recipients (like payees or employees). For example, if you’re extending the filing of Form W-2, you still must furnish copies to employees by the original due date.
The form was revised in December 2025, incorporating updates like the option to e-file through the new Information Return Intake System (IRIS) for automatic extensions.
Who Needs to File Form 8809?
Any payer or filer who requires more time to submit information returns to the IRS should use Form 8809. This includes:
- Businesses reporting employee wages on Form W-2.
- Entities issuing 1099 series forms for non-employee compensation, interest, or dividends.
- Organizations handling other forms like 1042-S for foreign payments or 1095 for health coverage reporting.
If you’re filing for multiple payers or using different filing methods (electronic vs. paper), you’ll need separate Forms 8809 for each.
Do not use this form for:
- Personal income tax extensions (use Form 4868 for Form 1040).
- Business income tax extensions (use Form 7004 for Form 1042).
- Extending the time to furnish recipient statements.
Eligible Information Returns for Extension
Form 8809 can be used to extend the filing deadline for the following returns:
- Form W-2 (Wage and Tax Statement)
- Form W-2G (Certain Gambling Winnings)
- Form 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding)
- Form 1094-C and 1095 (Affordable Care Act reporting)
- Forms 1097, 1098, 1099 series (including 1099-NEC for non-employee compensation)
- Forms 3921 and 3922 (Stock options)
- Form 5498 series (IRA contributions)
- Form 8027 (Employer’s Annual Information Return of Tip Income and Allocated Tips)
Check the specific boxes on line 6 of the form for the returns you’re extending.
Types of Extensions: Automatic vs. Nonautomatic
Automatic 30-Day Extension
For most forms (excluding W-2 and 1099-NEC), you can request an automatic 30-day extension without providing a reason. This is ideal for general delays in preparation.
Nonautomatic 30-Day Extension
For Forms W-2 and 1099-NEC, or if you need an additional 30 days after an automatic extension (for eligible forms), you must justify the request. Eligibility criteria include:
- Catastrophic event in a federally declared disaster area affecting operations.
- Death, serious illness, or unavoidable absence of the person responsible for filing.
- Fire, casualty, or natural disaster impacting the filer.
- First year of establishment for the filer.
- Delayed receipt of necessary data (e.g., Schedule K-1 or Form 1042-S).
Only one 30-day extension is available for W-2 and 1099-NEC—no additional extensions allowed.
How to File Form 8809?
Filing options vary based on the type of extension:
For Automatic Extensions
- E-file via IRIS: Free electronic filing through https://irs.gov/iris (see Pub. 5717 and 5718 for details).
- E-file through FIRE System: Format according to Pub. 1220 specifications.
- Online Fill-In Form: Complete via the FIRE System at https://fire.irs.gov (not for W-2, 1099-NEC, or additional extensions). Get instant acknowledgments if filed on time.
- Paper Filing: Mail a completed Form 8809 to the IRS.
For Nonautomatic Extensions
- Must be filed on paper with justification on line 7, signed by an authorized person.
- Mail to: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0209.
If requesting for multiple payers, attach a list of names and TINs. E-filing is encouraged for efficiency.
Deadlines for Filing Form 8809
Submit Form 8809 as soon as you know you’ll need an extension, but no earlier than January 1 of the year the returns are due. It must be received by the original due date of the information returns. Examples of due dates:
- Form W-2: January 31 (both paper and electronic).
- Form 1099-NEC: January 31 (both).
- Other 1099 series: February 28 (paper) or March 31 (electronic).
- Form 1042-S: March 15.
- Form 5498: May 31.
If extending multiple forms, use the earliest due date. Late extension requests will not be granted.
Required Information on Form 8809
To complete the form accurately:
- Provide your name, address, contact details, and TIN (without hyphens).
- Specify the filing method (electronic or paper).
- Indicate if it’s for multiple payers and attach a list if needed.
- Check the box for additional extensions if applicable.
- Select the forms you’re extending.
- For nonautomatic requests, explain the reason on line 7 and sign the form.
Incomplete forms may delay processing.
Important Notes, Penalties, and Privacy
- Penalties: Failing to file on time without an approved extension can result in penalties. Refer to Pub. 1099 or specific form instructions for details.
- For W-2 Filers: Follow SSA guidelines; contact 800-772-6270 or visit www.socialsecurity.gov/employer.
- Terminated Businesses: Special rules apply—see W-2/W-3 instructions.
- Privacy Act Notice: Your information is used to process the extension under IRC sections 6081 and 6109. Providing false info may lead to penalties; data may be disclosed for tax administration purposes.
- No Extensions for Recipient Copies: Always meet the deadline for providing statements to payees.
For the latest form, download the PDF here: https://www.irs.gov/pub/irs-pdf/f8809.pdf.
Conclusion
Navigating IRS deadlines doesn’t have to be stressful. By using Form 8809 strategically, you can secure the extra time needed to ensure accurate reporting. Always file early and consult official IRS resources or a tax professional for personalized advice. Staying compliant not only avoids penalties but also streamlines your tax processes for future years.