Requesting Extensions for Information Returns

205 Comments / By / February 21, 2019

What is an Information Return?

W-2s, 1099s, and 1098s are among the most common types of information returns. Those required to file information returns are small business and self-employed (individuals) who either made or received payments as part of their trade or business.

Penalties for late filing

There are penalties for late and unfurnished information returns. These penalties can be rather hefty and range from $50-$530 per form. Read more about penalties here (link to be added).

To avoid these late fees, be prepared, know deadlines, ask your accountant, and/or request an extension for time to file.

Requesting an Extensions for Filing with the IRS

To avoid penalties, apply for an extension of filing forms with the IRS by completing Form 8809. While there are no requirements to provide a reason, it is often helpful. Extensions can be mailed or filed electronically.

There is no automatic extension for filing W-2s or 1099-MISC with box 7 payments, the IRS must approve the request. If approved, there will be one, 30-day filing extension, no further extensions can be granted.

Keep in mind, this extension does not extend the due date for supplying recipients with copies of their forms and/or filing with the state. Continue reading if an extension for filing with recipients is also needed.

Request Extension of Filing with Recipients

There is no extension of time to file Forms W-2 or 1099-MISC (with box 7 amounts) to recipients. However, these requests can be made for most other information returns.

To request an extension of time to furnish these information returns to recipients, a letter must be submitted to the IRS, either by fax, the electronic FIRE system, or mail, that includes the following information:

-Payer/ employer:

  • Name
  • ITIN
  • Address

-Type of return

  • Type of request (to provide statements to recipients)
  • Reason for delay/request
  • Signature of payer or other authorized individual

The request must be submitted or postmarked by the date on which the statements are due to the recipients (see chart below).

Due Dates for Requesting an Extension

The IRS requires extensions be filed by, or before, the original due date of the return. If the due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. It is good practice to file as soon as a company knows an extension is needed.

The due dates for filing Form 8809 depend upon the reason for the extensions. Take a look at the chart below for filing due dates:

Additional Resources

For more information, refer to IRS publication 1120 or call the knowledgeable team at Private Tax Solutions. We offer solutions nation-wide.

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