Tax & Accounting Blog

IRS Changes for Form 8809 Extension of Information Return Filing Deadline

1099, Information Reporting for Wealth Management, ONESOURCE, Tax Information Reporting, TIN Compliance, Trust Tax, Withholding Management June 29, 2011

The IRS revised Form 8809, Application for Extension of Time to File Information Returns. There is a new procedure that determines whether you may use a paper copy of the Form 8809 or you need to go online to the IRS FIRE system and fill out Form 8809 by typing into the on-screen fill-in form.  You’ll be able to use the new Form 8809 after January 1, 2012 to extend your IRS filing deadline for information returns that report payments made in 2011.

If you’re going to submit Form 8809 for just one payer (that is, one filer with its own unique EIN tax identification number) to request an extension of time to file Forms 1099, 1098, 1097, 5498, 3921 and 3922, or Form 1042-S, use the form on the IRS website at  Print the form and mail it or fax it to the IRS.  The fax number and mailing address are shown on the form.

If you want a filing extension to cover two or more payers (that is, two or more filers, each of which is going to report information returns with its own unique EIN tax identification number), you must go online to the IRS FIRE system at  In the FIRE system, you have a choice of simply filling out a Form 8809 on-screen fill-in form, or preparing and uploading an electronic file to the IRS FIRE system using specifications published in IRS Publication 1220.  To use the on-screen fill-in form, go to and, at the main menu, click Extension of Time Request, then click Fill-in Extension Form.  If you have not previously set up a user ID and password for the IRS FIRE system, the system will prompt you to do that first while you are online.  To use the other option (a file upload) follow the specifications in IRS Publication 1220.  Publication 1220 for 2011 filing is not yet available, but look for it later this year at