Federal Application for Extension of Time To File Information Returns
Extracted from PDF file 2022-federal-form-8809.pdf, last modified August 2020
Application for Extension of Time To File Information ReturnsForm 8809 (Rev. August 2020) Department of the Treasury Internal Revenue Service Application for Extension of Time To File Information Returns OMB No. 1545-1081 (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. Do not use this form to request an extension of time to (1) file Form 1040 or 1040-SR (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). 2 Taxpayer identification number (TIN) (Enter the payer’s nine-digit number. Do not enter hyphens.) 1 Payer’s/filer’s information. Type or print clearly in black ink. Payer’s/filer’s name Address City State Contact name ZIP code Telephone number Email address 3 Check your method of filing information returns (check only one box). Use a separate Form 8809 for each method. Electronic 5 6 Paper 4 If you are requesting an extension for more than one payer/filer, enter the total number of payers/filers and attach a typed list of names and TINs. If sending an individual Form 8809 for each request, do not enter an amount. See How to file below for details. ▶ Check this box only if you already requested the automatic extension and you now need an additional extension. See instructions. ▶ Check only the box(es) that apply. Do not enter the number of returns. Form(s) ✓ here ✓ Form(s) ✓ Form(s) here W-2 5498 8027 1097, 1098, 1099, 3921, 3922, W-2G 5498-ESA 1094-C, 1095-C 1099-NEC 5498-QA 1095-B 1042-S 5498-SA 1099-QA 7 here If you are requesting an extension for Forms W-2 or 1099-NEC, 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 . . . . . . . . Fire, casualty, or natural disaster affected the operation of the filer . . . . . . . . . . . . . . . . . . Death, serious illness, or unavoidable absence of the individual responsible for filing the information returns 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 ▶ 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-NEC, 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-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 For Privacy Act and Paperwork Reduction Act Notice, see page 2. Date ▶ 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. There are no automatic extension requests for Forms W-2 or 1099-NEC. Requests must be submitted on paper with line 7 completed and signed by the filer/transmitter or person duly CAUTION authorized to sign a return. ! ▲ Where to file. Send Form 8809 to: Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0209 Cat. No. 10322N Form 8809 (Rev. 8-2020) Page 2 Form 8809 (Rev. 8-2020) 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 year in which the return is due. 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. The due dates for filing Form 8809 are shown below. IF you file Form(s) . . . ELECTRONICALLY, ON PAPER, then the due then the due date is . . . 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-NEC 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. For all forms other than Forms W-2 or 1099-NEC, you may request an automatic extension of 30 days from the original due date. For these forms, an additional 30-day extension of time to file information returns may be submitted if the initial 30-day extension was granted and the additional extension is filed before the expiration of the initial 30-day extension. Additional 30-day extension requests must be submitted on a paper Form 8809. For Forms W-2 or 1099-NEC, only one 30-day extension of time is available. You can request the one extension for Forms W-2 or 1099-NEC or the additional extension for the other forms 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. If you need an extension for furnishing statements to recipients, see part M in the General Instructions for Certain Information Returns. Also, see the General Instructions for Forms W‐2 and W‐ 3, the Instructions for Form 1042‐S, the Instructions for Forms 1094‐B and 1095‐B, and the Instructions for Forms 1094‐C and 1095‐C. Penalty. Payers/filers may be subject to a late filing penalty if they file a late return without receiving a valid extension. 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, the General Instructions for Forms W-2 and W-3, the Instructions for Forms 1094‐ B and 1095‐B, and the Instructions for Forms 1094‐C and 1095‐C. 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. 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 CAUTION 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. CAUTION 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-NEC). For an additional extension or to request a 30-day nonautomatic extension for Form W-2 and/or Form 1099-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.
Form 8809 (Rev. August 2020)
More about the Federal Form 8809 Corporate Income Tax Extension TY 2022
We last updated the Application for Extension of Time To File Information Returns in February 2023, so this is the latest version of Form 8809, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 8809 directly from TaxFormFinder. You can print other Federal tax forms here.
Related Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 8809-I||Application for Extension of Time to File FATCA Form 8966|
|Form 8809-EX||Request for Extension of Time To File an ExSTARS Information Return|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8809 from the Internal Revenue Service in February 2023.
Form 8809 is a Federal Corporate Income Tax form. The IRS and most states will grant an automatic 6-month extension of time to file income tax and other types of tax returns, which can be obtained by filing the proper extension request form. Obtaining an extension will prevent you from being subject to often very large failure-to-file penalties. However, in most cases this extension does not exempt you from the requirement to pay any tax owed in full by the return's original filing date.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 8809
We have a total of eleven past-year versions of Form 8809 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 8809 (Rev. August 2020)
Form 8809 (Rev. August 2020)
Form 8809 (Rev. August 2020)
Form 8809 (Rev. August 2019)
Form 8809 (Rev. November 2018)
Form 8809 (Rev. September 2017)
Form 8809 (Rev. September 2016)
Form 8809 (Rev. September 2015)
Form 8809 (Rev. September 2013)
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.