Form 8809

(Rev. November 2018)

Department of the Treasury 

Internal Revenue Service 

Application for Extension of Time 

To File Information Returns

(For Forms W-2, W-2G, 1042-S, 1094-C, 1095, 1097, 1098, 1099, 3921, 3922, 5498, and 8027)

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

▶ Go to www.irs.gov/Form8809 for the latest information.

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’s 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 TINs. 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(s) ✓ here

W-2 5498 8027

1097, 1098, 1099, 3921, 3922, W-2G 5498-ESA 1094-C, 1095-C

1099-MISC reporting NEC only 5498-QA 1095-B

1042-S 5498-SA 1099-QA

7 If you are requesting an extension for Forms W-2 or 1099-MISC reporting NEC only, or if you checked the box on line 5, you 

must meet one of the following criteria. Check the applicable box(es) that describes your need for an extension.

The filer suffered a catastrophic event in a federally declared

disaster area that made the filer unable to resume operations or 

made necessary records unavailable . . . . . . . .

Death, serious illness, or unavoidable absence of the individual 

responsible for filing the information returns affected the operation

of the filer . . . . . . . . . . . . . . . .

Fire, casualty, or natural disaster affected the operation of the 

filer . . . . . . . . . . . . . . . . . .

The filer was in the first year of establishment . . . . .

The filer did not receive data on a payee statement such as 

Schedule K-1, Form 1042-S, or the statement of sick pay required 

under section 31.6051-3(a)(1) in time to prepare an accurate 

information return . . . . . . . . . . . . . .

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 Form 8809 to request an initial or additional 

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

tax year.

Note: Extension requests for Forms 1099-MISC reporting nonemployee 

compensation (NEC) in box 7, 1099-QA, 5498-QA, and W-2 must be 

submitted on paper.

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 

https://fire.irs.gov for an automatic 30-day extension (not available for 

Form W-2, 1099-MISC reporting NEC, 1099-QA, 5498-QA, or additional 

30-day extension requests for all form types listed in box 6). 

Acknowledgements are automatically displayed online if the request is 

made by the due date of the return. Note: A list that contains names 

and TINs cannot be attached to the fill-in Form 8809.

• Electronically through the FIRE System in a file formatted according to 

the specifications in Pub. 1220.

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

file, later. You are encouraged to submit your requests electronically. 

▲!

CAUTION

There are no automatic extension requests for Forms W-2 or 

1099-MISC reporting NEC. Requests must be submitted on 

paper with line 7 completed and signed by the filer/

transmitter or person duly authorized to sign a return.

Where to file. Send Form 8809 to:

Department of the Treasury 

Internal Revenue Service Center 

Ogden, UT 84201-0209

For Privacy Act and Paperwork Reduction Act Notice, see page 2. Cat. No. 10322N Form 8809 (Rev. 11-2018)
Form 8809 (Rev. 11-2018) Page 2

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

at 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. 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 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, 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 1098 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.

▲!

CAUTION

If you plan to file Form 1099-MISC reporting nonemployee 

compensation (NEC) payments in box 7, you must request 

an extension no later than January 31.

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 January 31 January 31

W-2G February 28 March 31

1042-S March 15 March 15

1094-C February 28 March 31

1095 February 28 March 31

1097, 1098, 1099 February 28 March 31

1099-MISC (NEC only) January 31 January 31

3921, 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 (if available) is 30 days from 

the original due date. If you receive an automatic extension, 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). Only one extension of time to file Forms W-2 or 

1099-MISC reporting NEC is available. You can only request an 

additional extension of time to file other information returns or an 

extension of time to file Forms W-2 or 1099-MISC reporting NEC if you 

meet and select one of the criteria listed on line 7.

Note: Any approved extension of time to file 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. 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, in care of 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, 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 nine-digit employer identification number (EIN),

qualified intermediary employer identification number (QI-EIN),

withholding foreign partnership employer identification number 

(WP-EIN), or withholding foreign trust employer identification number 

(WT-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. Additional 30-day extension requests must be 

submitted on paper.

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

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

(not available for Forms W-2 or 1099-MISC reporting NEC). For an 

additional extension or to request a 30-day nonautomatic extension for 

Form W-2 and/or Form 1099-MISC reporting NEC, Form 8809 must be 

signed by the filer/transmitter or person 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 send us comments from 

www.irs.gov/FormComments. Or you can send your comments to the 

Internal Revenue Service, Tax Forms and Publications Division, 1111 

Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send 

the form to this address. Instead, see Where to file, earlier.