Free Form 8809 (Rev.10-2008) - Federal

Form

8809

Application for Extension of Time To File Information Returns
(For Forms W-2 series, W-2G, 1042-S, 1098 series, 1099 series, 5498 series, and 8027) Send to Enterprise Computing Center­Martinsburg. See Where to file below.

OMB No. 1545-1081

(Rev. October 2008)
Department of the Treasury Internal Revenue Service

Caution: Do not use this form to request an extension of time to (1) provide statements to recipients, (2) file Form 1042 (instead use Form 7004), or (3) file Form 1040 (instead use Form 4868).
1 Filer or transmitter information. Type or print clearly in black ink.

Extension Requested Filer/Transmitter name for Tax Year

2 Taxpayer identification number (Enter your nine-digit number. Do not enter hyphens.)

20
(Enter one year only.)

Address 3 Transmitter Control Code (TCC)

City

State Telephone number (

ZIP Code )

Contact name

Email address 4 Check your method of filing information returns (check only one box). Use a separate Form 8809 for each method. electronic paper 5 If you are requesting an extension for more than one filer, enter the total number of filers and attach a list of names and taxpayer identification numbers. Requests for more than 10 filers must be filed online or electronically. See How to file below for details. 6 For extension requests sent electronically only, enter the total number of records in your extension file. Do not attach a list.

7 Check this box only if you already received the automatic extension and you now need an additional extension. See instructions. 8 Check the box(es) that apply. Do not enter the number of returns. Form W-2 series 1098 series, 1099 series, W-2G 1042-S here Form 5498 5498-ESA 5498-SA here Form 8027 here

9 If you checked the box on line 7, state in detail why you need an additional extension of time. You must give a

reason or your request will be denied. If you need more space, attach additional sheets.

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

Date

General Instructions
Purpose of form. Use this form to request an extension of time to file any forms shown in line 8. Who may file. Filers of returns submitted on paper or electronically may request an extension of time to file on this form. Where to file. Send Form 8809 to Enterprise Computing Center­Martinsburg, Information Reporting Program, Attn: Extension of Time Coordinator, 240 Murall Dr., Kearneysville, WV 25430. To avoid delays, be sure the attention line is included on all envelopes and packages containing Form 8809. How to file. When you request extensions of time to file for the forms shown in line 8, except Form 8027, you must submit the extension requests on paper or through the FIRE system at http://fire.irs.gov either online as a fill-in form or an electronic file. If you are requesting an extension on paper for 10 or less filers, mail it to the address listed above. If you are requesting an extension for more than 10 filers, you must submit the extension request online or electronically. You are encouraged to submit requests for 10 or less electronically via the online fill-in form.
For Privacy Act and Paperwork Reduction Act Notice, see page 2.

The requirement that extensions for more than 10 filers be filed online or electronically is a change from the 2008 General Instructions for Forms 1099, 1098, CAUTION 5498, and W-2G and the 2008 Instructions for Form 1042S. If filing on paper with 10 or less filers, you must attach a list of the filers' names and taxpayer identification numbers. If you are filing the extension request online or electronically, you do not have to provide a list. Also, see Pub. 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically and Pub. 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically. Note. Specifications for filing Forms W-2, Wage and Tax Statement, electronically are only available from the Social Security Administration (SSA). Call 1-800-SSA-6270 for more information or visit the SSA website at www.socialsecurity.gov. When to file. File Form 8809 as soon as you know an extension of time to file is necessary. However, Form 8809 must be filed
Cat. No. 10322N Form

8809

(Rev. 10-2008)

Form 8809 (Rev. 10-2008)

Page

2

by the due date of the returns. See the chart below that shows the due dates for filing this form on paper or electronically. IRS will respond in writing beginning in January. Filers and transmitters of Form W-2 whose business has terminated, should follow the procedures in the 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 1099 series and 5498 series forms, you must file Form 8809 by February 28 (March 31 if you file electronically). You may complete more than one Form 8809 to avoid this problem. An extension cannot be granted if a request is filed after the due date of the original returns.
The due dates for filing Form 8809 are shown below.
ON PAPER, then the due date is . . . Last day of February February 28 March 15 February 28 February 28 May 31 Last day of February ELECTRONICALLY, then the due date is . . . March 31 March 31 March 15 March 31 March 31 May 31 March 31

IF you file Form . . . W-2 Series W-2G 1042-S 1098 Series 1099 Series 5498 Series 8027

If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. Caution: You do not have to wait for a response before filing your returns. File your returns as soon as they are ready. For all forms shown in line 8, except Form 8027, if you have received a response, do not send a copy of the letter or Form 8809 with your returns. If you have not received a response by the end of the extension period, file your returns. When filing Form 8027 on paper only, attach a copy of your approval letter. If an approval letter has not been received, attach a copy of your timely filed Form 8809. Extension period. The automatic extension is 30 days from the original due date. You may request one additional extension of not more than 30 days by submitting a second Form 8809 before the end of the first extension period (see Line 7 below). Requests for an additional extension of time to file information returns are not automatically granted. Generally requests for additional time are granted only in cases of extreme hardship or catastrophic event. The IRS will send you a letter of explanation approving or denying your request for an additional extension. Note. The automatic and any approved additional request will only extend the due date for filing the returns. It will not extend the due date for furnishing statements to recipients. Penalty. If you file required information returns late and you have not applied for and received an approved extension of time to file, you may be subject to a late filing penalty. The amount of the penalty is based on when you file the correct information return. For more information on penalties, see part O in the General Instructions for Forms 1099, 1098, 5498, and W-2G, and Penalties in the Instructions for Form 1042-S, the Instructions for Form 8027, and the Instructions for Forms W-2 and W-3.

Caution: The name and taxpayer identification number (TIN) must be consistent with the name and TIN used on your other returns. 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. If you act as transmitter for a group of filers, enter your name and address here, and see How to file on page 1. Note. Approval or denial notification will be sent only to the person who requested the extension (filer or transmitter). Line 2. Enter your nine-digit employer identification number (EIN) or qualified intermediary employer identification number (QI-EIN). If you are not required to have an EIN or QI-EIN, enter your social security number. Do not enter hyphens. Failure to provide this number, and the list of numbers if you are acting as a transmitter as explained under line 1, will result in automatic denial of the extension request. Line 3. For electronic only. If you filed Form 4419, Application for Filing Information Returns Electronically, to file Forms 1042-S, 1098, 1099, 5498, W-2G, or 8027, and it was approved, the Enterprise Computing Center­Martinsburg assigned you a five-character Transmitter Control Code (TCC). Enter that TCC here. Leave this line blank if you (1) are requesting an extension to file any Forms W-2, (2) are requesting an extension to file forms on paper, or (3) have not yet received your TCC. Line 7. Check this box if you have already received the automatic 30-day extension, but you need an additional extension for the same year and for the same forms. Do not check this box unless you received an original extension. If you check this box, be sure to complete line 9. Then, sign and date the request. Signature. No signature is required for the automatic 30-day extension. For an additional extension, Form 8809 must be signed by you or a person who is duly authorized to sign a return, statement, or other document.

Specific Instructions
Tax year. You may request an extension for only 1 tax year on Form 8809. If no tax year is shown, the IRS will assume you are requesting an extension for the returns currently due to be filed. Line 1. Enter the name and complete mailing address, including room or suite number of the filer or transmitter requesting the extension of time. Use the name and address where you want the response sent. For example, if you are a preparer and want to receive the response, enter your client's complete name, care of (c/o) your firm, and your complete mailing address.

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. Form 8809 is provided by the IRS to request an extension of time to file information returns. Regulations section 1.6081-1 requires you to provide the requested information if you desire an extension of time for filing an information return. If you do not provide the requested information, an extension of time for filing an information return may not be granted. Section 6109 requires you to provide your taxpayer identification number (TIN). Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and cities, states, and the District of Columbia for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, or 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, 2 hrs., 10 min.; Learning about the law or the form, 36 min.; Preparing and sending the form to the IRS, 28 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 write to the Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to this address. Instead, see Where to file on page 1.