The 8809 is used by businesses to file an extension for information returns, like forms W-2, 1099, 1098, 1042-S, etc. W-2 forms and 1099-Misc forms have to be sent to the IRS by January 31st in 2023 and future years. Most other information forms are due February 28th. The 8809 provides a 30 day extension from the original due date of the form being extended.Extending a tax form doe not relieve you of any liability associated with a tax form, it just gives you extra time to submit the form(s) to the IRS.