What Is IRS Form 8809?
Form 8809 is a document that businesses can file with the Internal Revenue Service (IRS) to request a 30-day extension for submitting certain information returns. However, this extension applies only to specific forms, such as W-2s and 1099s—and approval conditions may vary depending on the form type.
Purpose of Form 8809
Companies that are required to submit information returns to the IRS must do so by strict deadlines. Failure to file on time can lead to penalties. Form 8809, officially titled Application for Extension of Time to File Information Returns, offers a way for businesses to request a 30-day grace period to meet filing obligations.
This form helps employers and organizations, such as those using services like Beyond, avoid penalties by obtaining more time to file applicable documents with the IRS.
Which IRS Forms Qualify for an Extension Through Form 8809?
Form 8809 can be used to request extensions for the following IRS forms:
- W-2
- W-2G
- 1042-S
- 1094-C
- 1095 Series
- 1097
- 1098
- 1099 Series
- 3921
- 3922
- 5498
- 8027
Keep in mind, this form cannot be used for extending the deadline of standard income tax returns (business or personal).
Important: The extension granted by Form 8809 applies only to filing forms with the IRS, it does not extend the deadline to provide copies to employees or other recipients.
How the 30-Day Extension Works
For most of the forms listed above, submitting Form 8809 results in an automatic 30-day filing extension. However, certain forms have more restrictive rules.
You will not receive an automatic extension if:
- You’re filing Form W-2, 1099-NEC, 1099-QA, or 5498-QA
- You’ve already received one 30-day extension and are seeking an additional one
In these situations, an extension is not guaranteed. You must still file Form 8809 and provide justification. The IRS may grant the extension if at least one of the following conditions is met:
- A federally declared disaster or catastrophic event disrupted your business or restricted access to essential records
- Your operations were affected by fire, natural disaster, or other significant events
- The responsible filer was seriously ill, passed away, or was unavailable
- The business was newly established and lacked filing experience
- You didn’t receive necessary payee information in time to prepare the return correctly
Even when approved, only one 30-day extension is permitted, no further time will be granted beyond that.
How to Submit Form 8809
Businesses can file Form 8809 using the following methods:
- Online via FIRE (Filing Information Returns Electronically) System: Most extensions can be submitted electronically through the IRS FIRE portal, except for Forms W-2, 1099-NEC, 1099-QA, and 5498-QA, and second extension requests.
- Electronically: For eligible forms, you must format and transmit your file according to IRS Publication 1220 standards.
- By Mail: Complete and send a paper version of Form 8809 to the IRS mailing address listed in the form instructions. This is the only accepted method for non-automatic extensions and restricted forms.
The IRS prefers that businesses file electronically whenever possible to reduce processing times and minimize errors.
Tips for Employers and Beyond Users
If you need extra time to provide recipient copies, such as W-2s, you must fax a written request to the IRS separately. Refer to IRS Publication 1220 for guidance.
- Filing Form 8809 by the correct deadline is crucial to avoid penalties.
- If you miss the deadline and haven’t received an approved extension, the IRS may assess a late filing fee.
- Employers utilizing payroll services like Beyond can work with their provider to determine whether an extension request is needed.
Filing Deadlines for Form 8809
You should submit Form 8809 as soon as you become aware that you’ll need more time. However, it cannot be filed before January 1 of the tax year in which the return is due. Late submission, after the original due date, will result in the IRS denying the extension request.
For the most accurate and updated due dates, refer to the IRS-provided schedule for Form 8809.