IRS Eliminates Automatic Filing Extension for W-2s

August 10, 2018 Adam Rivera

The IRS has announced final regulations that will allow filers or transmitters of an information return on the Form W-2 series (except Form W-2G) or a form reporting nonemployee compensation (1099-MISC) to request only one non-automatic 30-day extension of time to file the information return beyond the due date. No additional extension of time to file will be allowed for either information return.

In order to request a non-automatic extension of time to file, the filer or transmitter must:

  • Submit a complete application on Form 8809 indicating that they meet the criteria for an extension;
  • File the application with the IRS before the original due date for filing the information return; and
  • Sign the application under penalties of perjury

 

To view the final regulations, please click here.

About the Author

Adam Rivera is a member of the Regulatory Analysis Team's Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.

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