The IRS has released a revised version of Form 8809, Application for Extension of Time to File Information Returns. There are some changes from the previous revision of the form, particularly regarding the process of requesting an extension of time for Form W-2 or for requesting an additional extension of time:
The instructions for requesting an extension of time for Form W-2 or for requesting an additional extension have changed. Now filers must meet one of the following criteria and check the applicable box(es) that describes their need for an extension:
- The business was in its first year of establishment
- Death, serious illness, or unavoidable absence of the individual responsible for filing the information returns affected the operation of the business
- Fire, casualty, or natural disaster affected the operation of the business
- The business suffered a catastrophic event in a Presidentially Declared Disaster Area that made the business unable to resume operations or made necessary records unavailable
Previously, filers were required to provide a detailed explanation of why they needed an extension.
Other changes include:
- Line 2 can now be filled with a withholding foreign partnership employer identification number (WP-EIN) or withholding foreign trust employer identification number (WT-EIN).
- Form 1099-QA now has a checkbox on Form 8809.
- Acknowledgments will now automatically be displayed online if the request is made by the due date of the return
- A list that contains names and TINs cannot be attached to the fill-in Form 8809
- New address to send Form 8809
- Filers can no longer fax Form 8809 to the IRS
- Additional 30-day requests must be submitted on paper now
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.More Content by Adam Rivera