IRS Revises Form 8809 to Request Filing Extensions for Information Returns

The SSA/IRS Reporter, Fall 2020, contains an article written by APA on the revised version of Form 8809, Application for Extension of Time to File Information Returns, which is used to request an extension of time to file some information returns, including:

• Form W-2, Wage and Tax Statement
• Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
• Forms 1095, a series of tax forms on health coverage required by the Affordable Care Act (ACA)
• Forms 1099, including Form 1099-MISC, Miscellaneous Income, and Form 1099-NEC, Nonemployee Compensation
• Form 5498, IRA Contribution Information
• Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips.

Form 8809 was revised to update references from using Form 1099-MISC to report nonemployee compensation (NEC) to Form 1099-NEC. Beginning with 2020 forms filed in 2021, businesses will report NEC to the IRS on the recently reissued Form 1099-NEC.

The Protecting Americans from Tax Hikes (PATH) Act of 2015 accelerated the due date for the filing of Form 1099-MISC that includes NEC from February 28 to January 31 and eliminated the automatic 30-day extension for forms that include NEC. This change created two due dates for the same form, depending on whether Box 7 reported NEC. To eliminate confusion regarding the due dates, the IRS reinstated Form 1099-NEC, which had not been used since the early 1980s.

There is only one extension for Forms W-2 and 1099-NEC and the extension is not automatic. Additional extensions to file other information returns beyond the automatic extension are not granted automatically. Requests will be granted by the IRS only if the employer meets criteria on Form 8809 Line 7.

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Alice P. Jacobsohn, Esq., is Director of Government Relations for APA.