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.

Signature ▶ Title ▶ Date ▶

Form 8809

(Rev. September 2013)

Department of the Treasury 

Internal Revenue Service 

Application for Extension of Time 

To File Information Returns 

(For Forms W-2, W-2G, 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, and 8027)

▶ This form may be filled out online. See How to file below. 

OMB No. 1545-1081

Do not use this form to request an extension of time to (1) file Form 1040 (use Form 4868), (2) file Form 1042 (use Form 7004), or (3) 

furnish statements to recipients (see Extensions under part M in the General Instructions for Certain Information Returns).

1 Payer's/filer's information. Type or print clearly in black ink.

Payer's/filer's name

Address

City State ZIP Code

Contact name Telephone number

Email address

2 Taxpayer identification number (TIN) 

(Enter the payer/filer nine-digit number. 

Do not enter hyphens.)

3 Check your method of filing information returns

(check only one box). Use a separate Form 8809

for each method.

electronic paper

4 If you are requesting an extension for more than

one payer/filer, enter the total number of payers/

filers and attach a list of names and taxpayer 

identification numbers. See How to file below for 

details. ▶

5 Check this box only if you already requested the automatic extension and you now need an additional extension. See instructions. ▶

6 Check only the box(es) that apply. Do not enter the number of returns.

Form(s) ✓ here Form(s) ✓ here Form ✓ here

W-2 5498 8027

1097, 1098, 1099, 3921, 3922, W-2G 5498-ESA

1042-S 5498-SA

7 If you checked the box on line 5, state in detail why you need an additional extension of time. You must provide 

sufficient cause as to why you were not able to file by the date granted by the first extension request. If you need 

more space, attach additional sheets. Include the payer/filer name and taxpayer identification number on each 

additional page.

General Instructions

Purpose of form. Use Form 8809 to request an initial or additional 

extension of time to file only the forms shown in line 6 for the 

current tax year.

Who should file. Payers/filers who need more time to file 

information returns with the IRS should file this form before the filing 

due date. See When to file, later.

How to file. Extensions may be requested:

• Online by completing a fill-in Form 8809 through the FIRE system 

at http://fire.irs.gov for an automatic 30-day extension. 

Acknowledgements are automatically displayed online if the request 

is made by the due date of the return.

• Electronically through the FIRE system in a file formatted 

according to the specifications in Publication 1220, Specifications 

for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 

8935, and W-2G.

• On paper Form 8809. Mail the form to the address shown in 

Where to file, later, or fax it to 1-877-477-0572 (toll free). You are 

encouraged to submit your request via the online fill-in form. 

Where to file. Send Form 8809 to:

Internal Revenue Service 

Attn: Extension of Time Coordinator 

240 Murall Drive, Mail Stop 4360 

Kearneysville, WV 25430

Need help? If you have questions about Form 8809, call the IRS toll 

free at 1-866-455-7438 or 304-263-8700 (not toll free). Persons with 

a hearing or speech disability with access to TTY/TDD equipment 

can call 304-579-4827 (not toll free).

Also, see Pub. 1220 and Pub. 1187, Specifications for Electronic 

Filing of Form 1042-S, Foreign Person’s U.S. Source Income 

Subject to Withholding. For additional information, see Topic 803, 

Waivers and Extensions, at www.irs.gov/taxtopics.

Note. Specifications for filing Forms W-2, Wage and Tax Statement, 

electronically are only available from the Social Security 

Administration (SSA). Call 1-800-772-6270 for more information or 

visit the SSA's Employer W-2 Filing Instructions & Information page 

at www.socialsecurity.gov/employer.

For Privacy Act and Paperwork Reduction Act Notice, see page 2. Cat. No. 10322N www.irs.gov/form8809 Form 8809 (Rev. 9-2013)
Form 8809 (Rev. 9-2013) Page 2

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

time to file is necessary, but not before January 1 of the filing year. 

Form 8809 must be filed by the due date of the returns. See the 

chart below that shows the due dates for filing this form on paper or 

electronically. Payers/filers of Form W-2 whose business has 

terminated should see Terminating a business in the Special 

Reporting Situations for Form W-2 section of the General 

Instructions for Forms W-2 and W-3 to request an extension.

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 8809 by 

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

extension of time to file both Forms 1099 and 5498, you must file 

Form 8809 by February 28 (March 31 if you file electronically). You 

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

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

date of the information returns.

The due dates for filing Form 8809 are shown below.

IF you file Form(s) . . .

ON PAPER, then the due 

date is . . .

ELECTRONICALLY, 

then the due date 

is . . .

W-2 Last day of February March 31

W-2G February 28 March 31

1042-S March 15 March 15

1097 February 28 March 31

1098 February 28 March 31

1099 February 28 March 31

3921 February 28 March 31

3922 February 28 March 31

5498 May 31 May 31

8027 Last day of February March 31

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

by the next business day.

Note. File your information returns as soon as they are ready and 

do not send a copy of Form 8809 or any letters with the returns you 

file (see exception below).

Exception. When filing Form 8027 on paper only, attach a copy of 

your timely filed Form 8809.

Extension period. The automatic extension is 30 days from the

original due date. You may request one additional extension of not 

more than 30 days by submitting a second Form 8809 before the 

end of the first extension period (see Line 5, later). Requests for an 

additional extension of time to file information returns are not 

automatically granted. Generally, requests for additional time are 

granted only where it is shown that extenuating circumstances 

prevented filing by the date granted by the first request.

Note. The automatic extension of time to file and any approved 

requests for additional time will only extend the due date for filing 

the information returns with the IRS. It does not extend the due date 

for furnishing statements to recipients.

Penalty. Payers/filers may be subject to a late filing penalty if 

required information returns are filed late and you have not applied 

for and received an approved extension of time to file. The amount 

of the penalty is based on when you file the correct information

return. For more information on penalties, see part O in the General 

Instructions for Certain Information Returns, and Penalties in the 

Instructions for Form 1042-S, the Instructions for Form 8027, and 

the General Instructions for Forms W-2 and W-3.

Specific Instructions

Line 1. Enter the payer's/filer's 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

correspondence sent. For example, if you are a preparer and want

to receive correspondence, enter your client’s complete name, care

of (c/o) your firm, and your complete mailing address.

▲!

CAUTION

The legal name and TIN on your extension request must 

be exactly the same as the name you provided when 

you applied for your EIN using Form SS-4, Application 

for Identification Number, the Online Internet EIN 

Application, or the EIN Toll-Free Telephone Service. If a name 

change has been submitted to the IRS, supply the current legal 

name and TIN. Do not use abbreviations. 

Enter the name of someone who is familiar with this request 

whom the IRS can contact if additional information is required. 

Please provide your telephone number and email address. 

Line 2. Enter the payer's/filer's nine-digit employer identification 

number (EIN) or qualified intermediary employer identification 

number (QI-EIN). If you are not required to have an EIN or QI-EIN, 

enter your social security number. Do not enter hyphens. 

Line 5. Check this box only if you have already received the

automatic 30-day extension, and you need an additional extension 

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

you requested an original extension.

If you check this box, be sure to complete line 7. 

Signature. No signature is required for the automatic 30-day

extension. For an additional extension, Form 8809 must be signed 

by the payer/filer or a person who is duly authorized to sign a return.

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. We use this information to determine if you 

qualify for an extension of time to file information returns. You are 

not required to request an extension of time to file; however, if you 

request an extension, sections 6081 and 6109 and their regulations 

require you to provide this information, including your identification 

number. Failure to provide this information may delay or prevent 

processing your request; providing false or fraudulent information 

may subject you to penalties. Routine uses of this information 

include giving it to the Department of Justice for civil and criminal 

litigation, and to cities, states, the District of Columbia, and U.S. 

commonwealths and possessions for use in administering their tax 

laws. We may also disclose this information to other countries under 

a tax treaty, to federal and state agencies to enforce federal nontax 

criminal laws, or to federal law enforcement and intelligence 

agencies to combat terrorism.

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.

The time needed to complete and file this form will vary 

depending on individual circumstances. The estimated average time 

is: 

Recordkeeping . . . . . . . . . . . . 4 hr., 4 min.

Learning about the law or the form . . . . . . . 18 min.

Preparing and sending 

the form to the IRS . . . . . . . . . . . . . 22 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 Products 

Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to 

this address. Instead, see Where to file on page 1.