Form 8809 (Rev. December 2025), Application for Extension of Time To File Information Returns Instructions
This form contains 32 fields organized into 10 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Additional Extension (After Automatic Extension) | ||
| Additional extension requested (after automatic extension) | Checkbox |
Check this box only if you already requested the automatic extension and you now need an additional extension.
|
| Extension Reason Criteria (Line 7) | ||
| Catastrophic event in a federally declared disaster area | Checkbox |
Check this box 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. Fill only if 'Additional extension requested (after automatic extension)', 'First Row - W-2', 'Third Row - 1099-NEC' is 'Yes' (any).
Depends on:
First Row - W-2, Third Row - 1099-NEC, Additional extension requested (after automatic extension)
|
| Death, serious illness, or unavoidable absence of responsible individual | Checkbox |
Check this box if the death, serious illness, or unavoidable absence of the individual responsible for filing the information returns affected the filer’s ability to file. Fill only if 'Additional extension requested (after automatic extension)', 'First Row - W-2', 'Third Row - 1099-NEC' is 'Yes' (any).
Depends on:
First Row - W-2, Third Row - 1099-NEC, Additional extension requested (after automatic extension)
|
| Fire, casualty, or natural disaster affected operations | Checkbox |
Check this box if a fire, casualty, or other natural disaster affected the filer’s operations and prevented timely filing. Fill only if 'Additional extension requested (after automatic extension)', 'First Row - W-2', 'Third Row - 1099-NEC' is 'Yes' (any).
Depends on:
First Row - W-2, Third Row - 1099-NEC, Additional extension requested (after automatic extension)
|
| Filer in first year of establishment | Checkbox |
Check this box if the filer was in its first year of establishment and needs an extension for that reason. Fill only if 'Additional extension requested (after automatic extension)', 'First Row - W-2', 'Third Row - 1099-NEC' is 'Yes' (any).
Depends on:
First Row - W-2, Third Row - 1099-NEC, Additional extension requested (after automatic extension)
|
| Did not receive required payee statement data in time | Checkbox |
Check this box if the filer did not receive required payee statement data (for example, Schedule K-1, Form 1042-S, or certain sick pay statements) in time to prepare an accurate information return. Fill only if 'Additional extension requested (after automatic extension)', 'First Row - W-2', 'Third Row - 1099-NEC' is 'Yes' (any).
Depends on:
First Row - W-2, Third Row - 1099-NEC, Additional extension requested (after automatic extension)
|
| Filing Method | ||
| Electronic | Checkbox |
Check this box if you will file the information returns electronically (e-file) — choose this option when you are submitting the returns via an electronic filing method.
|
| Paper | Checkbox |
Check this box if you will file the information returns on paper — choose this option when you will mail physical paper returns instead of e-filing.
|
| Forms Requested - First Row | ||
| First Row - W-2 | Checkbox |
Check this box if you are requesting an extension of time to file Form W-2 for the payer(s)/filers listed on the first row.
|
| First Row - 5498 | Checkbox |
Check this box if you are requesting an extension of time to file Form 5498 for the payer(s)/filers listed on the first row.
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| First Row - 8027 | Checkbox |
Check this box if you are requesting an extension of time to file Form 8027 for the payer(s)/filers listed on the first row.
|
| Forms Requested - Fourth Row | ||
| Form 1042-S | Checkbox |
Check this box if you are requesting an extension of time to file Form 1042-S.
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| Form 5498-SA | Checkbox |
Check this box if you are requesting an extension of time to file Form 5498‑SA.
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| Form 1099‑QA | Checkbox |
Check this box if you are requesting an extension of time to file Form 1099‑QA.
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| Forms Requested - Second Row | ||
| Second Row - 1097, 1098, 1099, 3921, 3922, W-2G | Checkbox |
Check this box if you are requesting an extension of time to file any of the information returns listed (1097, 1098, 1099, 3921, 3922, or W-2G).
|
| Second Row - 5498‑ESA | Checkbox |
Check this box if you are requesting an extension of time to file the 5498‑ESA information return.
|
| Second Row - 1094‑C, 1095‑C | Checkbox |
Check this box if you are requesting an extension of time to file either the 1094‑C or 1095‑C information return.
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| Forms Requested - Third Row | ||
| Third Row - 1099-NEC | Checkbox |
Check this box if you are requesting an extension to file Form 1099-NEC.
|
| Third Row - 5498-QA | Checkbox |
Check this box if you are requesting an extension to file Form 5498-QA.
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| Third Row - 1095-B | Checkbox |
Check this box if you are requesting an extension to file Form 1095-B.
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| Payer/Filer Information | ||
| Payer/Filer's name | Text |
Enter the payer's or filer's full legal name (business or individual) as shown on tax records.
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| Address | Text |
Enter the street mailing address, including suite or apartment number if applicable.
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| City | Text |
Enter the city or town for the payer's mailing address.
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| State | Text |
Enter the U.S. state for the mailing address (preferably the two-letter state abbreviation).
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| ZIP code | Text |
Enter the ZIP code for the mailing address (5-digit ZIP or ZIP+4 if available).
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| Contact name | Text |
Enter the name of the person the IRS can contact regarding this extension request.
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| Telephone number | Text |
Enter a daytime telephone number, including area code, where the contact can be reached.
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| Email address | Text |
Enter the contact's email address for correspondence about this filing extension.
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| Taxpayer identification number (TIN) | Text |
Enter the payer's nine-digit Taxpayer Identification Number (EIN or SSN) without hyphens.
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| Signer Title and Date | ||
| Signer Title | Text |
Enter the signer’s official role or job title (for example, Owner, President, Treasurer, or Authorized Agent).
|
| Signature Date | Date |
Enter the date on which the signer signed the form.
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| Total Number of Payers/Filers (Multiple Requests) | ||
| Total number of payers/filers | Number |
Enter the total number of payers/filers for whom you are requesting an extension (attach a typed list of names and TINs); if you are filing a separate Form 8809 for each payer/filer, leave this blank.
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