Form 8809

As a business owner or human resources manager, you may come across Form 8809 when you need additional time to file certain information returns with the IRS. Timely filing is crucial to avoid penalties, and Form 8809 provides a mechanism to extend the deadline by 30 days for submitting these returns.​

For example, if your company is required to file Form 1099-MISC to report payments made to independent contractors but anticipates delays in gathering the necessary information, submitting Form 8809 can grant an extra 30 days to file the 1099-MISC without incurring penalties.​

Which Information Returns Are Eligible For An Extension? 

The following information returns qualify for an extension using Form 8809: 

• W-2, W-2G
• 1042-S
• 1094-C, 1095
• 1097, 1098, 1099
• 3921, 3922
• 5498, and
• 8027

An automatic 30-day extension for the filing of all of these forms can be requested online by completing a fill-in Form 8809 through the FIRE Production System. However, this is not available for Form W-2. Extension requests for Forms 1099-NEC, 1099-QA, 5498-QA, and W-2 must be submitted on paper.

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How Does Form 8809 Work?

Once confirming eligibility, follow these steps to utilize Form 8809 effectively:

1. Complete Form 8809: Provide necessary details, including your business's name, Taxpayer Identification Number (TIN), address, and the specific forms for which you're requesting an extension.​

2. Submit Form 8809:

 File the form by the original deadline of the returns:​

If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.

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3. Receive Confirmation: The IRS will notify you of the extension approval. For electronic filings, acknowledgments are typically immediate.​

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Additional Extension Requests 

An additional 30-day extension to file information returns may be submitted for all forms (other than 1099-NEC or W-2) if:

• The initial 30-day extension was granted.
• The additional extension is filed before the expiration of the initial 30-day extension. 
• These additional requests are submitted on a paper Form 8809.

Additional extensions will only be considered if: 

• 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. 

Only one 30-day extension of time is available for Forms W-2 or 1099-NEC (if one of the criteria listed above is met). 

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Why Is Form 8809 Important?

Understanding and properly managing Form 8809 is vital for businesses to:

• Avoid Penalties: Late filing of information returns can result in financial penalties. An approved extension provides additional time to comply without incurring these penalties.​
• Ensure Accuracy: Additional time allows for thorough preparation and verification of information returns, reducing the likelihood of errors.​
• Maintain Compliance: Staying compliant with IRS filing requirements is crucial for a company's reputation and financial health.​

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How Do I Complete an Employer’s Form 8809?

The responsibility of completing Form 8809 typically falls on the payroll or tax department within a company. To complete the form:​

1. Obtain Form 8809: Download it from the IRS website or access it through the FIRE system.​
2. Fill in Business Information: Enter your business's name, TIN, and address.​
3. Specify Forms and Extension Requests: Indicate which forms you're requesting an extension for and the number of recipients.​
4. Sign and Date: An authorized individual must sign and date the form.​
   
5. Submit the Form: File electronically via the FIRE system or mail it to the Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0209 as per the form's instructions.​

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How to Stay Compliant With Form 8809

Compliance with Form 8809 involves:

• Timely Submission: File Form 8809 before the original due date of the information returns.​
• Accurate Information: Ensure all details on Form 8809 are correct to prevent delays or denials.​
• Understanding Limitations: Recognize that Form 8809 extends the filing deadline with the IRS but does not extend the deadline for furnishing recipient copies.​

Non-compliance can lead to penalties, audits, and legal issues. To stay compliant, employers should:​

• Maintain Organized Records: Keep accurate and up-to-date records to facilitate timely filing.​
• Monitor Deadlines: Use calendars or payroll software to track important tax filing dates.​
• Train Staff: Ensure that personnel responsible for tax filings are knowledgeable about requirements and deadlines.​
• Utilize Reliable Payroll Services: Consider employing services that offer compliance assistance and automated reminders.

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Avoid Costly Tax and Compliance Risks with Playroll 

Managing Form 8809 and ensuring ongoing compliance can be complex and time-consuming. Playroll simplifies this process by automating payroll calculations, tax filings, and keeping you updated on regulatory changes.​

By ensuring accurate filing and helping you stay compliant with relevant tax and employment laws, Playroll minimizes the risk of costly penalties and compliance issues. Book a demo to find out how our team can handle the heavy-lifting of global compliance, so you can focus on scaling your business.