(Rev. December 2025)

Form

8809

(Rev. December 2025)

Department of the Treasury

Internal Revenue Service

Application for Extension of Time

To File Information Returns

(For Forms W-2, W-2G, 1042-S, 1094-C, 1095, 1097, 1098, 1099, 3921, 3922, 5498, and 8027)

This form may be e-filed. See How to file below.

Go to www.irs.gov/Form8809 for the latest information.

OMB No. 1545-1081

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 Pub. 1099).

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)

✓ here

Form(s)

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 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 automatic 30-day extensions. Automatic extensions do

not require a justification. With the exception of Form W-2 and Form

1099-NEC, all initial extensions are automatic. For all form types listed in

box 6 except Form W-2 and Form 1099-NEC, automatic extensions may

be requested:

• E-file, for free, through the Information Return Intake System (IRIS) at

https://irs.gov/iris. See Pub. 5717 and Pub. 5718 for more information.

• E-file through the FIRE System in a file formatted according to the

specifications in Pub. 1220.

For Privacy Act and Paperwork Reduction Act Notice, see page 2.

Date:

• Online by completing a fill-in Form 8809 through the FIRE System at

https://fire.irs.gov (not available for Form W-2, 1099-NEC, or additional

30-day extension requests for all form types listed in box 6).

Acknowledgements are automatically displayed online if the request is

made by the due date of the return.

Note: A list that contains names and TINs cannot be attached to the fillin Form 8809.

• On paper Form 8809. Mail the form to the address shown in Where to

file, later. You are encouraged to e-file your requests.

How to file nonautomatic 30-day extensions. Nonautomatic

extensions require a justification as to why additional time is needed.

Extension requests for Form W-2, Form 1099-NEC, and additional

30-day extensions are nonautomatic. These extension requests must be

submitted on paper with the justification on line 7 completed and signed

by the filer/transmitter or person duly authorized to sign a return. Mail

the form to the address shown in Where to file, later.

Note: No additional 30-day extensions are allowed for Form W-2 and

Form 1099-NEC.

Cat. No. 10322N

Form 8809 (Rev. 12-2025) Created 8/29/25

Page 2

Form 8809 (Rev. 12-2025)

Where to file. Send Form 8809 to:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0209

Need help? See Part T, How To Get Tax Help, in Pub. 1099.

Also, see Pub. 1220 and Pub. 1187. For additional information, see

Topic 803, Waivers and Extensions, at www.irs.gov/TaxTopics.

Note: Specifications for e-filing Forms W-2, Wage and Tax Statement,

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 e-filing. 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 e-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.

The due dates for filing Form 8809 are shown below.

Note: If any due date falls on a Saturday, Sunday, or legal holiday, file

by the next business day.

ON PAPER, then the

due date is...

USING E-FILE, then

the due 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 you file Form(s)...

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 Extensions under

part M in Pub. 1099. 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, Penalties, in Pub. 1099, 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.

Caution: 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 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.

Caution: Do not enter hyphens.

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.