IRS Form 8809-EX – IRS Forms, Instructions, Pubs 2026 – If you operate a fuel terminal or transport bulk liquid products as a registered carrier, you must file monthly ExSTARS reports on time. Missing the deadline for Form 720-TO (Terminal Operator Report) or Form 720-CS (Carrier Summary Report) can trigger penalties. Fortunately, the IRS provides a simple way to get extra time: IRS Form 8809-EX.
This official request form grants an automatic 30-day extension for ExSTARS filings. Below is everything you need to know—straight from current IRS sources—to file correctly, avoid penalties, and stay compliant in 2026.
What Is IRS Form 8809-EX?
Form 8809-EX (Request for Extension of Time To File an ExSTARS Information Return) lets eligible filers request a 30-day extension for:
- Form 720-TO — Terminal Operator Report
- Form 720-CS — Carrier Summary Report
You can use one form for both returns if filing a combined extension. The IRS designed this specifically for the Excise Summary Terminal Activity Reporting System (ExSTARS), which tracks movements of liquid products (fuels, renewables, etc.) into and out of approved terminals.
Current revision: January 2014 (still the active version as of February 2026).
Download the official PDF: https://www.irs.gov/pub/irs-pdf/f8809ex.pdf
Who Must File ExSTARS Reports (and May Need Form 8809-EX)?
- Terminal operators registered under Form 637 (Application for Registration for Certain Excise Tax Activities) → File Form 720-TO monthly for every approved terminal.
- Bulk transport carriers (barges, ships, pipelines) → File Form 720-CS for receipts/deliveries at terminals or designated facilities.
Key rule: If you have 25 or more reportable transactions in a month, you must e-file through the ExSTARS system. Paper filing is allowed only for fewer transactions.
ExSTARS Filing Deadlines (Without Extension)
Reports cover monthly activity and are due on the last day of the following month.
Example: January transactions → due February 28 (or March 1 if weekend/holiday).
If the due date falls on a weekend or federal holiday, file on the next business day.
How to Request a 30-Day Extension with Form 8809-EX?
- When to file — Submit on or before the original due date of the return.
- Initial extension — Automatic 30 days from the original due date if you provide a clear reason (no reason = automatic denial).
- Additional extension — Submit a second Form 8809-EX before the first extension expires. Include a detailed explanation of why you need more time and your plan to file on time. These are not automatic and are granted only in cases of extreme hardship or catastrophic events.
Must-include reason: The IRS explicitly states: “The IRS will automatically deny an application for an extension that is submitted without a reason(s).”
Step-by-Step: How to Complete and Submit Form 8809-EX?
Line-by-line basics (from official instructions):
- Line 1: Filer name, address, contact person, phone, Form 637 registration number.
- Line 2: Employer Identification Number (EIN) — must match your ExSTARS filings.
- Line 3: Filing period (e.g., “January 2026”).
- Line 4: Check Form 720-TO, Form 720-CS, or “Combined filing.”
- Line 5: “Initial” or “Additional.”
- Line 6: Brief, clear reason for the extension (use extra sheets if needed; include name + EIN on each).
- Signature & Date: Under penalties of perjury.
Submission options (updated 2025 rules):
- Email (fastest): [email protected]
- Fax: 844-255-6692
- Mail:
Internal Revenue Service
Attn: Excise Unit – Stop 5701G
Cincinnati, OH 45999
You can also send address changes or other ExSTARS correspondence to the same contacts.
Pro tip: Keep proof of timely submission (email receipt, fax confirmation, or certified mail).
What Happens If You File Late Without an Extension?
The IRS may assess information return penalties based on how late you file and the number of returns. An approved extension protects you from these penalties for the extended period.
Common Mistakes to Avoid
- Submitting without a reason → automatic denial.
- Filing the extension after the original due date → request denied.
- Using the wrong form (Form 8809 is for other info returns; 8809-EX is ExSTARS-only).
- Forgetting to request for both forms when filing combined returns.
FAQs About IRS Form 8809-EX
- Can I use this form for other IRS returns?
No — only for Form 720-TO and 720-CS. - Do I need an EIN or Form 637 registration?
Yes — both are required to participate in ExSTARS. - Where do I find the latest updates?
Check www.irs.gov/form8809ex or the About Form 8809-EX page. - Is electronic filing of the extension required?
No — paper, email, or fax is accepted.
Final Tips for Smooth Compliance
- Apply early — even if you think you might finish on time.
- Keep detailed records of transactions to support any hardship request.
- Register for ExSTARS e-filing if you regularly exceed 25 transactions per month (it’s faster and reduces errors).
- Monitor www.irs.gov/exstars for any future developments.
Need the form right now? Download it here: IRS Form 8809-EX PDF
Stay compliant and avoid costly penalties by using Form 8809-EX correctly. If your situation involves extreme hardship, contact the Excise Unit directly for guidance.
This guide is based on official IRS publications and instructions as of February 2026. Always verify the latest details directly on IRS.gov, as rules can change.