Form 8809

(Rev. September 2016)

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. 

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(s) ✓ here

W-2 5498 8027

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

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

1042-S 5498-SA

7 If you are requesting an extension for Form W-2, or if you checked the box on line 5, you must provide a detailed 

explanation of why you need an extension or an additional extension of time. If you need more space, attach 

additional sheets. Include the filer name and taxpayer identification number 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 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.

Note: Extension requests for Forms 1099-QA and 5498-QA must be 

submitted only 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.

▲!

CAUTION

There are no automatic extension requests for Form 

W-2. Requests must be in writing and signed by the 

filer/transmitter or a person who is duly authorized to 

sign a return.

• 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). 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 Pub. 1220.

• 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. 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. 9-2016)
Form 8809 (Rev. 9-2016) 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 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 February 28 March 31

1098 February 28 March 31

1099 February 28 March 31

1099-MISC (NEC only) January 31 January 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 (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 Form W-2 is available. Requests for additional extensions of 

time to file information returns, and requests for extensions of time 

to file Form W-2, are not automatically granted. Generally, such 

requests are granted only where it is shown that extenuating 

circumstances prevented filing by the due date of the return 

(determined with regard to the automatic extension, if applicable).

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, 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 (not available for Form W-2). For an additional extension 

or to request an extension for Form W-2, Form 8809 must be signed 

by the filer/transmitter 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 send us comments from 

www.irs.gov/formspubs. Click on More Information and then click 

on Give us feedback. 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.