There are two types of extensions:
In this article we cover how to request an extension for delivering 1099 forms to recipients.
IRS Publication 1220 covers the guidelines around this type of extension in Section D. To request an extension, a filer needs to send the IRS a letter explaining why the extension is needed by fax, the electronic FIRE system, or mail. The letter must be postmarked by the date on which the statements are due to the recipients. (January 31)
From the IRS:
Request an extension of time to furnish statements to recipients of Forms 1095-B, 1095-C,1097, 1098 series, 1099 series, 3921, 3922, 5498 series, W-2G, W-2 series, and 1042-S by submitting a letter to the IRS with the following information:
Send letter by mail or fax:
Internal Revenue Service
Attn: Extension of Time Coordinator
240 Murall Drive Mail Stop 4360
Kearneysville, WV 25430
Fax: 877-477-0572 or 304-579-4105
Requests for an extension of time to furnish statements to recipients of Forms 1095-B, 1095-C, 1097 series, 1098 series, 1099 series, 3921, 3922, 5498 series, W-2G, W-2 series, and 1042-S are not automatically approved. If approved, an extension will allow a maximum of 30 days from the due date. The request must be postmarked no later than the date the statements are due to the recipients.
Only the payer or authorized agent may sign the letter requesting the extension for recipient copies; however, if a transmitter has a contractual agreement with a payer to file extension requests on the payer’s behalf, the transmitter should state so in the letter requesting the extension.
With the exception of Form 5498-QA, transmitters may file a request for an extension of time for recipient copies by submitting an electronic file. A signed letter must be faxed to the IRS. A list of payer or employer names and TINs is not required to be included with the letter since the information was in the electronic file.
Note: Refer to Form 8809 instructions for more information on Form 5498-QA extension requests. When requesting an extension of time for recipient copies, be sure to include the reason an extension for the recipient copies is needed.
Note: The paper Form 8809 and the online Fill-in Form 8809 cannot be used to request an extension of time to furnish statements to recipients.
Companies that need more time to file 1099s with the IRS, need to send the IRS form 8809 to apply for an extension. See the How to Request an Extension for Filing 1099 forms with the IRS guide.
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