Form 8809

What is Form 8809?

Form 8809, Application for Extension of Time to File Information Returns, is a form used by businesses and other entities to request an extension of the deadline for filing certain information returns with the Internal Revenue Service (IRS). Information returns include documents that report income, payments, and other transactions to the IRS and other parties.

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Key Components

1. Payer Information:
   • The form begins with information about the payer or entity requesting the extension. This includes the payer’s name, address, and Employer Identification Number (EIN).
2. Type of Return:
   • The payer specifies the type of information return for which an extension is being requested. This could include forms such as the 1099 series (reporting various types of income), W-2 (employee wages), the 1095 series (health coverage), and others.
3. Reason for Extension:
   • The form requires the payer to provide a reason for requesting an extension. Common reasons include additional time needed to gather information, unexpected delays, or other justifiable reasons.
4. Part I – Automatic Extension of Time:
   • Part I of the form requests an automatic 30-day extension of time to file certain information returns. This extension is granted automatically if the request is made by the original due date of the information return.
5. Part II – Additional 30-Day Extension:
   • Part II of the form requests an additional 30-day extension of time to file, beyond the automatic extension. This extension may be granted at the discretion of the IRS if the requester provides a valid explanation for the additional delay.
6. Part III – Signature and Verification:
   • The person responsible for the extension request signs and dates the form, verifying that the information provided is true and correct.

How to Use

1. Determine Eligibility:
   • Ensure that you are eligible for an extension by reviewing the types of information returns covered by Form 8809 and understanding why extensions are granted.
2. Complete Form 8809:
   • Fill out Form 8809 accurately, providing all required information, including the type of return, the reason for the extension, and any additional details requested.
3. Specify Extension Type:
   • Decide whether you are requesting an automatic 30-day extension or an additional 30-day extension beyond the automatic period.
4. Provide a Reason:
   • Clearly explain the reason for the extension in the designated section. The IRS will consider the justification provided when deciding whether to grant the extension.
5. Submit to the IRS:
   • File Form 8809 with the IRS by the original due date of the information return for which the extension is being requested. The form can be submitted electronically or by mail.
6. Await IRS Decision:
   • The IRS will review the extension request and notify the requester of its decision. If granted, the extension provides additional time to file the information return.
7. File Information Return:
   • Use the granted extension to complete and file the information return within the extended time frame. Ensure that the return is filed accurately and includes all required information.

Conclusion

It’s important to note that Form 8809 is specific to information returns and is not used for income tax return extensions. Entities seeking an extension for filing their income tax return should use Form 7004 for businesses or Form 4868 for individuals. Failure to file information returns by the extended due date may result in penalties, so it’s essential to adhere to the extended deadline.