Form 8809

(Rev. September 2010)

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

Caution: Do not use this form to request an extension of time to (1) provide statements to recipients (see Extensions under Section M 

of the General Instructions for Certain Information Returns or see Part D, Section 4, of Publication 1220), (2) file Form 1042 (use Form 

7004), or (3) file Form 1040 (use Form 4868).

1 Filer or transmitter information. Type or print clearly in black ink.

Filer/Transmitter name

Address

City State ZIP Code

Contact name Telephone number

Email address

2 Taxpayer identification number 

(Enter your nine-digit number. Do

not enter hyphens.)

3 Transmitter Control Code (TCC)

4 Check your method of filing information returns

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

for each method.

electronic paper

5 If you are requesting an extension for more than

one filer, enter the total number of filers and

attach a list of names and taxpayer identification

numbers. Requests for more than 10 filers must

be filed online or electronically. See How to file

below for details. ▶

6 For extension requests sent

electronically only, enter the total

number of records in your

extension file.

Do not attach a list.

 ▶

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

8 Check 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

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

reason or your request will be denied. If you need more space, attach additional sheets. Include your name, 

taxpayer identification number and TCC on each additional page.

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 ▶

General Instructions

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

file any forms shown in line 8 for the current tax year.

Who may file. Filers of returns submitted on paper or electronically 

may request an extension of time to file on this form.

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. Approvals 

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, Part D. 

Transmitters will receive an approval/denial letter, accompanied by 

a list of filers. 

• On paper Form 8809, if the request is for 10 or fewer filers. Mail 

the form to the address shown in Where to file, later, or fax it to 

1-877-477-0572 (toll free). Requesters will receive an approval or 

denial letter. You are encouraged to submit these requests via the 

online fill-in form. 

Where to file. Send Form 8809 to Internal Revenue Service, 

Information Returns Branch, Attn: Extension of Time Coordinator, 

240 Murall Dr., Mail Stop 4360, Kearneysville, WV 25430. To avoid 

delays, be sure the attention line is included on all envelopes and 

packages containing Form 8809.

▲!

CAUTION

If you are requesting an extension for more than 10 

filers, you must submit the request electronically or 

online as a fill-in form.

If filing on paper with 10 or fewer filers, you must attach a list of 

the filers’ names and taxpayer identification numbers. If you are 

filing the extension request online or electronically, you do not have 

to provide a list.

Also, see Pub. 1220, Specifications for Filing Forms 1097, 1098, 

1099, 3921, 3922, 5498, and W-2G Electronically and Pub. 1187, 

Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source 

Income Subject to Withholding, Electronically. For additional 

information, see Topic 803, Waivers and Extensions, at 

www.irs.gov/taxtopics.

For Privacy Act and Paperwork Reduction Act Notice, see page 2. Cat. No. 10322N Form 8809 (Rev. 9-2010)
Form 8809 (Rev. 9-2010) Page 2

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.

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. See the chart below that shows the due 

dates for filing this form on paper or electronically. Filers and 

transmitters of Form W-2 whose business has terminated should 

follow the procedures in the 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 due date 

of the original 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.

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

returns. File your returns as soon as they are ready. For all forms 

shown in line 8, 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. 

When filing Form 8027 on paper only, attach a copy of your approval 

letter. If an approval letter has not been received, 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 7, later). Requests for an 

additional extension of time to file information returns are not 

automatically granted. Generally, requests for additional time are 

granted only in cases of extreme hardship or catastrophic event. 

The IRS will send you a letter of explanation approving or denying 

your request for an additional extension.

Note. The automatic and any approved additional request will only 

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

date for furnishing statements to recipients.

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

Specific Instructions

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

room or suite number of the filer or transmitter 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, enter your client’s complete name, care of 

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

▲!

CAUTION

The name and taxpayer identification number (TIN) must 

be consistent with the name and TIN used on your other

returns. 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. If you act 

as transmitter for a group of filers, enter your name and address 

here, and see How to file on page 1.

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

who requested the extension (filer or transmitter).

Line 2. Enter your 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. Failure to provide this 

number, and the list of numbers if you are acting as a transmitter as 

explained under line 1, will result in automatic denial of the 

extension request.

Line 3. For electronic filing. If you filed Form 4419, Application for 

Filing Information Returns Electronically, to file Forms 1042-S, 1097,

1098, 1099, 3921, 3922, 5498, W-2G, or 8027, and it was approved, 

you were assigned 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.

Line 7. Check this box if you have already received the automatic 

30-day 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.

If you check this box, be sure to complete line 9. Then sign and 

date the request.

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

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

by you or a person who is duly authorized to sign a return, 

statement, or other document.

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. Section 6081 and its 

regulations require 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. Section 6109 requires 

you to provide your taxpayer identification number (TIN). 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, or 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, 2 hrs., 10 min.; Learning about the law or the 

form, 36 min.; Preparing and sending the form to the IRS, 28 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.