The IRS can grant extensions of the deadline for mailing Form 1099 statements to recipients (or properly making the statements available to recipients electronically). There is no IRS form to use for this request and the extension is not automatic. All requests require a reason and a signature. If granted, it is generally for a maximum of 30 days, but may be fewer than 30 days. The general procedures for filing recipient statement extensions are given below.
Extensions for more than 10 payer entities: Extension requests for more than 10 payer entities are required to be submitted electronically through the IRS FIRE system at https://fire.irs.gov and require uploading of a file created to Publication 1220 specifications. The file can be generated using ONESOURCE 1099.
Extensions for 10 or fewer payer entities: Extension requests for a single payer or for 10 or fewer payer entities are generally made in a letter to the IRS. The letter should specify it is a request for an extension of time to furnish recipient copies of information returns, and must contain the following information:
- Payer name
- Payer TIN
- Payer address
- Type of return for which the statement extension is requested
- Reason the delay is requested
- Signature of the payer or a duly authorized person
Generally, only the payer may sign a letter requesting an extension for recipient copies. A transmitter must have a contractual agreement with the filers to submit extension requests on their behalf and this should be stated in the letter to the IRS.
Send letter to:
Internal Revenue Service
Information Returns Branch
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430