8809

Department of the Treasury

Internal Revenue Service © Send to Martinsburg, WV. See Where to file on page 2.

(Enter only 1

tax year.)

3 Person IRS can contact about this request Telephone number

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.

2

Request for Extension of Time To

File Information Returns Form

OMB No. 1545-1081

(Rev. August 1998) (For Forms W-2, W-2G, 1042-S, 1098, 1099, 5498, and 8027)

1 Filer or transmitter name and mailing address (number and street (including room or suite

number) or post office box, city, state, and ZIP code) (Please type or print clearly.)

Federal identification number

(Enter your nine-digit number. Do

not enter a hyphen.)

Extension

Request for

Tax Year 

©

Transmitter control code (IRS magnetic media/electronic filers only) 4 5

8 Check the boxes that apply. Do not enter the number of returns.

Form Check here Form Check here Form Check here

( ) ( )

1099-PATR

1099-C

W-2

1098 1099-G 1099-R

1099-INT 1099-S

1099-A

1099-LTC 5498

1099-OID

1099-B

W-2G

9 State in detail why you need an extension. If you need more space, attach additional sheets.

Signature © Title © Date ©

Cat. No. 10322N Form 8809 (Rev. 8-98)

6 Enter total number of filers for which this request is made (Complete only if you are a transmitter requesting an extension

for more than one filer. You must attach a list of the names and taxpayer identification numbers of such filers. If you are

making the request for 10 or more filers, see the Note under Who may file below.) ©

7 Check this box only if you received an original extension and you now need an additional extension. (See instructions.) ©

1099-DIV

( )

1042-S

Caution: Do not use this form to request an extension of time to (1) provide statements to recipients, (2) file Form 1042

(use Form 2758), or (3) file Form 1040 (use Form 4868).

1099-MSA

1099-MISC 5498-MSA

8027

General Instructions

Purpose of form. Use this form to request an extension of time to

file any form shown in line 8.

Who may file. Filers of returns submitted on paper, on magnetic

media, or electronically may request an extension of time to file on

this form. A transmitter for multiple filers may file this form but must

attach a list of filer names and taxpayer identification numbers.

When to file. File Form 8809 as soon as you know an extension of

time to file is necessary. However, Form 8809 must be filed by the

due date of the returns. For example, a request for an extension of

time to file Form 1099-INT, Interest Income, must be filed by

February 28. If you are requesting an extension of time to file several

types of forms, you may use one Form 8809, but you must file Form

Note: If you are requesting extensions of time to file for more than

50 filers, you must submit the extension requests magnetically or

electronically. If you are requesting extensions of time for 10–50

filers, you are encouraged to submit the extension requests

magnetically or electronically. For more information, see Pub. 1220,

Specifications for Filing Forms 1098, 1099, 5498 and W-2G

Magnetically or Electronically, and Pub. 1187, Specifications for

Filing Form 1040-S, Foreign Person’s U.S. Source Income Subject to

Withholding, Magnetically or Electronically.

For Privacy Act and Paperwork Reduction Act Notice, see back of form.

1098-E

1098-T

W-2AS

W-2CM

W-2GU

W-2VI

499 R-2/W-2 PR

Form Check here

( )
Form 8809 (Rev. 8-98) Page 2

Line 2. Enter your nine-digit employer identification number (EIN). If

you are not required to have an EIN, enter your social security

number. Do not enter hyphens. A transmitter must enter the

transmitter’s EIN. Failure to provide this number, and list of numbers

if you are acting as a transmitter as explained under Line 1, will

result in automatic denial of the extension request.

1098 Series

Where to file. If you use the U.S. Postal Service (USPS) to send

Form 8809, send it to IRS-Martinsburg Computing Center,

Information Reporting Program, Attn: Extension of Time Coordinator,

P.O. Box 879, Kearneysville, WV 25430. If you use a carrier other

than the USPS, send Form 8809 to IRS-Martinsburg Computing

Center, Information Reporting Program, Attn: Extension of Time

Coordinator, Route 9 and Needy Road, Martinsburg, WV 25401.

Extension period. If the IRS approves your extension request, you

will be granted an extension of 30 days from the original due date.

Line 3. For magnetic media or electronic filers only. If you filed Form

4419, Application for Filing Information Returns

Magnetically/Electronically, to file Forms 1042-S, 1098, 1099, 5498,

W-2G, or 8027, and it was approved, the IRS-Martinsburg

Computing Center assigned you a five-character Transmitter Control

Code (TCC). Enter that TCC here. Leave this line blank if you (1) are

requesting an extension to file any Forms W-2, (2) are requesting an

extension to file forms on paper, or (3) have not yet received your

TCC.

Additional extension. Although rarely granted, you may request

an additional 30-day extension by submitting another Form 8809

before the end of the first extension period.

Approval or denial of request. Requests for extensions of time to

file information returns are not automatically granted. Approval or

denial is based on administrative criteria and guidelines. The IRS will

send you a letter of explanation approving or denying your request.

Line 4. Enter the name of someone who is familiar with this request

whom the IRS can contact if additional information is required.

Line 5. Enter the telephone number, including area code, of the

person shown on line 4.

Line 8. Indicate the information returns for which you are requesting

an extension of time to file by checking the appropriate box(es). For

example, if you are requesting an extension of time to file Forms

1099-INT, check the box beside Form 1099-INT.

Penalty. If you file required information returns late and you have not

applied for and received an approved extension of time to file, you

may be subject to a late filing penalty. The amount of the penalty is

based on when you file the correct information return. The penalty is:

● $15 per information return if you correctly file within 30 days (by

March 30 if the due date is February 28); maximum penalty $75,000

per year ($25,000 for certain small businesses).

● $30 per information return if you correctly file more than 30 days

after the due date but by August 1; maximum penalty $150,000 per

year ($50,000 for certain small businesses).

Line 9. Explain why you need an extension of time to file.

● $50 per information return if you file after August 1 or you do not

file required information returns; maximum penalty $250,000 per year

($100,000 for certain small businesses).

If you intentionally do not file correct information returns, the

penalty is at least $100 per return with no maximum penalty.

Signature. Form 8809 must be signed by you or a person who is

duly authorized to sign a return, statement, or other document.

Specific Instructions

Line 1. Enter the name and complete mailing address, including

room or suite number, of the filer requesting the extension of time.

Use the name and address where you want the response sent. For

example, if you are a preparer and want to receive the response,

Note: Failure to properly complete and sign this form may cause

delay in processing or result in the denial of your request. Be sure

you are requesting an extension of time to file only for returns listed

on line 8 on this form.

Tax year. Enter the tax year for which the extension is requested. If

no tax year is shown, the IRS will assume you are requesting an

extension for the returns currently due to be filed.

THEN the due date is ...

Last day of February

May 31

February 28

February 28

February 28

If any due date falls on a Saturday, Sunday, or legal holiday, file

by the next business day.

Note: If you are required to file 250 or more returns, you must file

them magnetically or electronically. See the instructions for the

returns you are filing for more information.

Note: If your extension request is approved, it will only extend the

due date for filing the returns. It will not extend the due date for

providing statements to recipients.

Line 6. For transmitters requesting an extension for two or more

filers, enter the number of filers. Be sure to attach the required list. If

you are filing this request magnetically/electronically, enter the

number of records on the file; do not attach a list of filers. See the

Note under Who may file. All others should leave this box blank.

Line 7. Check this box to tell the IRS you have already received at

least one extension, but you need an additional extension for the

same year and for the same forms. Do not check this box unless

you received an original extension.

A small business is a firm with average annual gross receipts of

$5 million or less for the 3 most recent tax years.

W-2G

March 15

The due dates for filing Form 8809 are shown below.

W-2, W-2AS, W-2CM, W-2GU,

W-2VI, 499 R-2/W-2 PR

1042-S

1099 Series

5498 Series

IF you file the following

form ...

Caution: Do not file Form 8809 with any forms shown in line 8.

Note: Approval or denial notification will be sent only to the person

who requested the extension (filer or transmitter).

8027 Last day of February

Privacy Act and Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue laws of the

United States. Form 8809 is provided by the IRS to request an

extension of time to file information returns. Regulations section

1.6081-1 requires you to provide the requested information if you

desire an extension of time for filing an information return. If you do

not provide the requested information, an extension of time for filing

an information return may not be granted.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated average time

is:

Recordkeeping 2 hrs., 4 min.

Learning about the law or the form 10 min.

Preparing and sending the form to the IRS 26 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would be

happy to hear from you. You can write to the Tax Forms Committee,

Western Area Distribution Center, Rancho Cordova, CA 95743-0001.

DO NOT send the form to this address. Instead, see Where to file

above.

You are not required to provide the information requested on a

form that is subject to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or records relating to a

form or its instructions must be retained as long as their contents

may become material in the administration of any Internal Revenue

law. Generally, tax returns and return information are confidential, as

required by Code section 6103.

Caution: You do not have to wait for a response before filing your

returns. File your returns as soon as they are ready. If you have

received a response, do not send a copy of the letter or Form 8809

with your returns. If you have not received a response by the end of

the extension period, file your returns.

8809 by the earliest due date. For example, if you are requesting an

extension of time to file both Forms 1099-INT and Forms 5498, IRA

Contribution Information, you must file Form 8809 by February 28.

You may complete more than one Form 8809 to avoid this problem.

You may request an extension for only 1 tax year on this form. An

extension cannot be granted if a request is filed after the due

date of the original returns.

enter your client’s complete name, care of (c/o) your firm, and your

complete mailing address. If you act as transmitter for a group of

filers, enter your name and address here, and attach a list of filer

names and taxpayer identification numbers.