Tax & Accounting Blog

Revised Form 8809 (Application for Extension of Time to File Information Returns)

1099, Tax Information Reporting, Trust Tax July 14, 2011

With the release of a new version of Form 8809 in May 2011,  the field to enter a TCC was removed since it is apparently not needed with extension filings for information returns.

Noted with a caution in the on-form 8809 instructions is the statement, “if you are requesting an extension for more than one filer, you must submit the request electronically or online as a fill-in form.” Although the IRS will accept paper 8809 forms when only one payer exists, they still prefer electronic (or online fill-in) extension filings via the FIRE System.

For FIRE System extension filings with 10 or fewer payers, the online fill-in method is required. For extension filings with over 10 payers, the electronic filing method is required. Publication 1220 has the file specifications needed for the electronic filing method and is usually available by mid-summer.

Click to view Form 8809