Tax Deadline Extensions

The IRS takes deadlines seriously, imposing stiff fines for failure to comply with filing due dates. But if you find that you will not be ready to file by the due date, you can download Form 8809. File Form 8809 with the IRS to request an automatic 30-day extension of time to file. However, 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. Requests for an extension of time to furnish statements to recipients should be faxed.

Use Form 8809 to request an initial automatic or additional extension of time to file only the forms shown on line 6 for the current tax year. An application for extension of time to file information returns covered by Form 8809 must be filed by the due date of the return for which the extension is being requested. 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 all forms you need extra time to file. 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.

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 authorized to sign a return. 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, and you cannot request additional extensions. Requests for a filing extension for W2 or the 1099-NEC will only be granted if they meet at least one of these five qualifications:

  • 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.
  • Death, serious illness, or unavoidable absence of the individual responsible for filing the information returns affected the operation of the filer.
  • Fire, casualty, or natural disaster affected the operation of the filer
  • The filer was in its 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.

You may request an extension of time to furnish the statements to recipients by faxing a letter to:
Internal Revenue Service Technical Services Operation
Attn: Extension of Time Coordinator Fax: 877-477-0572 (International Fax: 304-579-4105).
Do not submit an extension for supplying recipients’ forms request by mail. The faxed letter must include:

  • Payer name
  • Payer TIN
  • Payer address
  • Type of return (Form 1042-S, Form W-2, specific 1099 family form)
  • A statement that your extension request is for providing statements to recipients
  • Reason for delay
  • The signature of the payer or authorized agent

Your request must be received no later than the date on which the statements are due to the recipients. If your request for an extension is approved, generally you will be granted a maximum of 30 extra days to furnish the recipient statements.

Note: we do not process requests for extensions. This information is here only as a courtesy and you should contact the IRS for any additional questions relating to extensions.

Once your extension has been approved, return to e-file your information returns via efile4Biz.

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