Form 8809, Application for Extension of Time to File Information Returns
If for some reason you're unable to file your W-2, 1099, or ACA Forms by their original due date, you can get an automatic 30-day extension of time to file by completing Form 8809. The form can be submitted on paper or online, however it must be filed by the original due date of your return(s) in order to qualify for the extension.
When is Extension Form 8809 Required?
Use Form 8809 to request an extension of time to file any of the following forms:
- Form W-2, Wage and Tax Statement
- Form W-2G, Guam Wage and Tax Statement
- Form 1097, Bond Tax Credit
- Form 1098, Mortgage Interest Statement
- Form 1099, Reports income self employment earnings, government payments, and more.
- Form 3921, Exercise of an Incentive Stock Option
- Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan
- Form 1042-S, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
- Form 5498, IRA Contribution Information
- Form 5498-ESA, Coverdell ESA Contribution Information
- Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information
- Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips
If you need additional time to file, you can file a second Form 8809 for an additional 30 days. The second, non-automatic extension application cannot be e-filed; it must be paper filed and include a reason for why you need additional time.
Extension Form 8809 Deadlines
The due dates for filing Form 8809 are:
|Form W-2||January 31||-|
|Form W-2G||February 28||March 31|
|Form 1042-S||March 15||March 15|
|Form 1094-C||February 28||March 31|
|Form 1095||February 28||March 31|
|Form 1097||February 28||March 31|
|Form 1098||February 28||March 31|
|Form 1099||February 28||March 31|
|Form 1099-MISC (NEC Only)||January 31||January 31|
|Form 3921||February 28||March 31|
|Form 3922||February 28||March 31|
|Form 5498||May 31||May 31|
|Form 8027||Last day of February||March 31|
- The extended deadlines are based on the original deadline, not the date your Form 8809 was filed.
- Form 8809 only extends the deadline for filing returns. It does not extend the due date for furnishing statements to recipients or for paying any taxes owed at the time.
IRS Penalties for Late Filing
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. The penalty is:
- $30 per information return if you correctly file within 30 days (by March 30 if the due date is February 28); maximum penalty $250,000 per year ($75,000 for small businesses)
- $60 per information return if you correctly file more than 30 days after the due date but by August 1; maximum penalty $500,00 per year ($200,000 for small businesses)
- $100 per information return if you file after August 1 or you do not file required information returns; maximum penalty $1,500,000 per year ($500,000 for small businesses)
You can avoid these penalties by e-filing your information returns or Form 8809 with ExpressTaxFilings!