Filing Extension

What is an Employer IRS Filing Extension?

An employer IRS filing extension is a formal request—submitted with Form 8809, Application for Extension of Time to File Information Returns—that grants extra time to file certain year‑end information returns with the Internal Revenue Service.

When Form 8809 is filed on or before the original due date, the IRS typically approves an automatic 30‑day extension for common information returns such as W‑2, 1099, 1094‑B, 1094‑C, and other ACA‑related or miscellaneous income statements. In limited hardship situations, a second Form 8809 may be filed to request one additional 30‑day extension.

How can an employer receive an extension to file?

An employer can request an extension to file specific forms with the IRS by following these general steps:

• Identify the Applicable Form: Determine the specific form for which an extension is needed, as different forms may have distinct procedures and deadlines.
• Use the Appropriate Extension Form: Many extensions require the submission of a specific IRS extension form. For example, Form 8809 may be used to request an extension to file certain information returns.
• Submit by the Deadline: Extension requests must be submitted by a specific deadline, often on or before the original due date of the form being extended.
• Follow Electronic or Paper Procedures: Depending on the form and the employer's preferences, the extension request may be submitted electronically through the IRS e-file system or by paper mail.
• Understand the Terms: Review the terms of the extension, including the length of the extension and any obligations related to payment of taxes.
• Retain Confirmation: If the extension is approved, retain a copy of the confirmation for your records, as proof of compliance.

How Do I Complete Form 8809?

Form 8809—Application for Extension of Time to File Information Returns—must be filed on or before the original due date of the information returns you want to postpone (for example, Friday, January 31^st, 2025 for paper Form W‑2, Monday, March 31^st, 2025 for electronically‑filed Form 1099). The IRS grants an automatic 30‑day extension for most returns when the form is accurately filed on time, and you may request one additional 30‑day extension in hardship situations.

1. Download the current‑year form Obtain the fillable PDF directly from the IRS or access an e‑filing solution such as BoomTax. Using the prior‑year form can invalidate your request.
2. Complete the payer information (Part I, Lines 1–6) Enter your legal name, mailing address, and taxpayer identification number exactly as they appear on the information returns.
   Tip: A mismatch between your TIN and name can cause your extension to be rejected.
3. Indicate the returns you are extending (Line 7 checkboxes) Select each return type—W‑2, 1099‑NEC / 1099‑MISC, 1094‑B/1095‑B, 1094‑C/1095‑C, etc.—and enter the Number of Returns column so the IRS can gauge filing volume.
4. Claim a second extension only if necessary (Part II) A second 30‑day extension is not automatic. • Check the applicable box (Line 9) and provide a detailed hardship explanation—fire, natural disaster, death of a key employee, or system failure. • Sign and date Part II. Unsigned hardship requests are routinely denied.
5. Choose your submission method
   • Electronic—preferred and fastest: Upload through the IRS FIRE or IRIS portals. Starting with 2024 forms, most filers with 10 or more information returns in total must e‑file.
   • Paper: Mail Form 8809 to the address in the instructions. Allow extra mailing time and use trackable delivery.
6. Retain proof of timely filing Keep the electronic confirmation number or certified‑mail receipt with your payroll/ACA records for at least four years.
7. Monitor the IRS response The Service generally responds within 24 hours for e‑filed requests and several weeks for paper. • If accepted, note the new due date. • If rejected, correct any errors and resubmit promptly—late extension requests are rarely approved.

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Can Employers file for a W-2 extension?

For employers, the deadline to file Form W-2 with the Social Security Administration (SSA) is Friday, January 31^st, 2025. Unlike some other forms, there is generally no provision for an automatic extension to file W-2 forms. If you need more time to furnish W-2 forms to employees, you may do so, but the deadline to file with the SSA remains firm. Failure to file W-2 forms on time can result in penalties.

How to file an extension for IRS Form 1099-NEC?

Employers who need additional time to file Form 1099-NEC, "Nonemployee Compensation," can request an extension using IRS Form 8809, "Application for Extension of Time to File Information Returns." To do so, the following steps should generally be taken:

• Complete Form 8809: Fill in the required information on Form 8809, including the filer's name, address, taxpayer identification number (TIN), and the specific type of form for which the extension is requested (in this case, 1099-NEC).
• Submit by the Deadline: File Form 8809 by the due date for Form 1099-NEC, which is Friday, January 31^st, 2025. The extension must be requested on or before this date.
• Understand the Extension Period: If approved, the extension for filing Form 1099-NEC is generally 30 days from the original due date.
• Comply with Other Obligations: An extension to file does not grant additional time to furnish copies of the 1099-NEC to recipients or to pay any associated taxes.

Failure to comply with the extension terms or the original filing deadline can result in penalties.

How to easily file for an extension instantly?

By using our simple reporting software employers can file for an extension through BoomTax in 3 simple steps. Create your filing by only including entity name and EIN. Then select "Apply for Extension" button. Lastly, complete the short wizard, and now the entity has an automatic 30-day extension!