Form 8809 - Request For Extension Of Time To File Information Returns Page 2
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Form 8809 (Rev. 6-97)
Page
8809 by the earliest due date. For example, if you are requesting an
enter your client’s complete name, care of (c/o) your firm, and your
extension of time to file both Forms 1099-INT and Forms 5498, IRA,
complete mailing address. If you act as transmitter for a group of
SEP, or SIMPLE Retirement Plan Information, you must file Form
filers, enter your name and address here, and attach a list of filer
8809 by February 28. You may complete more than one Form 8809
names and employer identification numbers (EINs).
to avoid this problem. You may request an extension for only 1 tax
Note: Approval or denial notification will be sent only to the person
year on this form. An extension cannot be granted if a request is
who requested the extension (filer or transmitter).
filed after the due date of the original returns.
Line 2.—Enter your nine-digit Federal EIN or social security number
Caution: Do not file Form 8809 with Forms W-2, W-2G, 1042-S,
if you are not required to have an EIN. Do not enter hyphens. A
1098, 1099, 5498, or 8027.
transmitter must enter the transmitter’s EIN. Failure to provide this
number, and list of numbers if you are acting as a transmitter as
Filing Due Dates
explained under Line 1, will result in automatic denial of the
Form Number
Due Date
extension request.
W-2
Last day of February
Line 3.—For magnetic media or electronic filers only. If you filed
W-2G
February 28
Form 4419, Application for Filing Information Returns
1042-S
March 15
Magnetically/Electronically, to file Forms 1042-S, 1098, 1099, 5498,
1098
February 28
W-2G, or 8027, and it was approved, the IRS-Martinsburg
Computing Center assigned you a five-character Transmitter Control
1099
February 28
Code (TCC). Enter that TCC here. Leave this line blank if you (1) are
5498 (and 5498-MSA)
May 31
requesting an extension to file Forms W-2, (2) are requesting an
8027
Last day of February
extension to file forms on paper, or (3) have not yet received your
If any due date falls on a Saturday, Sunday, or legal holiday, file
TCC.
by the next business day.
Line 4.—Enter the name of someone who is familiar with this
Caution: You do not have to wait for a response before filing your
request whom the IRS can contact if additional information is
returns. File your returns as soon as they are ready. If you have
required.
received a response, do not send a copy of the letter or Form 8809
Line 5.—Enter the telephone number, including area code, of the
with your returns. If you have not received a response by the end of
person shown on line 4.
the extension period, file your returns. Do not include a copy of
Line 6.—For transmitters requesting an extension for two or more
Form 8809.
filers, enter the number of filers. Be sure to attach the required list.
Where To File.—If you use the U.S. Postal Service (USPS) to send
All others should leave this box blank.
Form 8809, send it to IRS-Martinsburg Computing Center,
Line 7.—Check this box to tell the IRS you have already received at
Information Reporting Program, P.O. Box 1359, MS-360,
least one extension, but you need an additional extension for the
Martinsburg, WV 25402-1359. If you use a carrier other than the
same year and for the same forms. Do not check this box unless
USPS, send Form 8809 to IRS-Martinsburg Computing Center,
you received an original extension.
Information Reporting Program, Route 9 and Needy Road, MS-360,
Martinsburg, WV 25401.
Line 8.—Indicate the information returns for which you are
requesting an extension of time to file by checking the appropriate
Extension Period.—If the IRS approves your extension request, you
box(es). For example, if you are requesting an extension of time to
will be granted an extension of 30 days from the original due date.
file Forms 1099-INT, check the box beside Form 1099-INT.
Additional extension.—Although rarely granted, you may request
Note: If you are required to file 250 or more returns, you must file
an additional 30 days by submitting another Form 8809 before the
them magnetically or electronically. See the Instructions for Forms
end of the initial extension period.
1099, 1098, 5498, and W-2G, the Instructions for Form W-2, the
Approval or Denial of Request.— Requests for extensions of time
Instructions for Form 1042-S, and the Instructions for Form 8027,
to file information returns are not automatically granted. Approval or
for more information.
denial is based on administrative criteria and guidelines. The IRS will
Line 9.—Explain why you need an extension of time to file.
send you a letter of explanation approving or denying your request.
Signature.—Form 8809 must be signed by you or a person who is
Note: If your extension request is approved, it will only extend the
duly authorized to sign a return, statement, or other document.
due date for filing the returns. It will not extend the due date for
providing statements to recipients.
Note: Failure to properly complete and sign this form may cause
Penalty.—If you file required information returns late and you have
delay in processing or result in the denial of your request. Be sure
not applied for and received an approved extension of time to file,
you are requesting an extension of time to file only for returns listed
you may be subject to a late filing penalty. The amount of the
on line 8 on this form.
penalty is based on when you file the correct information return. The
penalty is:
Paperwork Reduction Act Notice.—We ask for the information on
$15 per information return if you correctly file within 30 days (by
this form to carry out the Internal Revenue laws of the United States.
March 30 if the due date is February 28); maximum penalty $75,000
You are required to give us the information. We need it to ensure
per year ($25,000 for certain small businesses).
that you are complying with these laws and to allow us to figure and
$30 per information return if you correctly file more than 30 days
collect the right amount of tax.
after the due date but by August 1; maximum penalty $150,000 per
You are not required to provide the information requested on a
year ($50,000 for certain small businesses).
form that is subject to the Paperwork Reduction Act unless the form
$50 per information return if you file after August 1 or you do not
displays a valid OMB control number. Books or records relating to a
file required information returns; maximum penalty $250,000 per year
form or its instructions must be retained as long as their contents
($100,000 for certain small businesses).
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential, as
A small business is a firm with average annual gross receipts of
required by Code section 6103.
$5 million or less for the 3 most recent tax years.
The time needed to complete and file this form will vary
If you intentionally do not file correct information returns, the
depending on individual circumstances. The estimated average time
minimum penalty is $100 per information return with no maximum
is:
penalty.
Recordkeeping
2 hrs. 4 min.
Specific Instructions
Learning about the law or the form
10 min.
Tax Year.—Enter the tax year for which the extension is requested.
Preparing and sending the form to the IRS
26 min.
If no tax year is shown, the IRS will assume you are requesting an
If you have comments concerning the accuracy of these time
extension for the returns currently due to be filed.
estimates or suggestions for making this form simpler, we would be
Line 1.—Enter the name and complete mailing address, including
happy to hear from you. You can write to the Tax Forms Committee,
room or suite number, of the filer requesting the extension of time.
Western Area Distribution Center, Rancho Cordova, CA 95743-0001.
Use the name and address where you want the response sent. For
DO NOT send the form to this address. Instead, see Where To File
example, if you are a preparer and want to receive the response,
above.
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