Tax Deadline Extensions
If you need more time to file 1099, W-2, or other information returns, the IRS offers deadline extensions. Filing Form 8809 Application for Extension of Time To File Information Returns by the original due date of the form you need to file provides an automatic 30-day extension of time to submit forms to the IRS/SSA. However, extensions only apply to filing—not to furnishing recipient copies or paying any taxes owed. Some forms, such as Form W-2 and 1099-NEC, require IRS approval and due dates are not automatically extended, making it important to understand the rules before requesting additional time to file.
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:
If you meet at least one of the five qualifications listed above, you may request an extension of time to furnish recipent statements as well. Request a one-time extension of up to 30 days to furnish copies of information returns and wage statements to your recipients for the current tax year by faxing Form 15397 Application for Extension of Time to Furnish Recipient Statements to:
Internal Revenue Service Technical Services Operation
Attn: Extension of Time Coordinator
Fax: 877-477-0572 (International Fax: 304-579-4105)
Form 15397 must be signed by the issuer/transmitter or person duly authorized to sign a return. Do not submit form 15397 Application for Extension of Time to Furnish Recipient Statements by mail.
Your request must be recieved no later than the date the statments are due to the recipents. An extension cannot be granted if a request is filed after the filing due date.
Any approved extension of time to file furnish recipent copies will only extend the due date for furnishing statements to the payee or recipient. It does not extend the due date for filing information returns with the IRS.
Note: we do not process requests for extensions. This information is here only as a courtesy. If you need more information, 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.
Form 8809 allows employers and tax professionals to request an extension of time to file certain information returns, including various 1099 series forms, W-2s, and ACA forms. When filed correctly, it typically provides an additional 30 days to submit filings forms to the IRS/SSA.
Filing due date extensions approved by submitting Form 8809 only apply to filing with the IRS/SSA. Requests to extend the deadline for furnishing statements to recipients must be submitted by fax using Form 15397 Application for Extension of Time to Furnish Recipient Statements.
Form 8809 must be submitted on or before the original filing due date of the information returns but not before January 1 of the year in which the return is due. 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. An extension cannot be granted if a request is filed after the filing due date of the information returns, so early planning is critical.
With the exception of Form W-2 and Form 1099-NEC, all initial extensions are automatic and requests can be e-filed. Automatic extensions do not require a justification. Forms such as W-2 and 1099-NEC require a justification as to why additional time is needed, requests can only be submitted by mail and are only approved under specific qualifying circumstances.
Common risks include assuming recipient deadlines are extended when a filing deadline extension was approved, missing the Form 8809 submission deadline, failing to include the proper justification for the extension request, if applicable or misunderstanding which forms qualify for automatic extensions. These issues can still lead to penalties even if an extension request is submitted.
Updated: 07/28/2026
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