The IRS has announced final regulations that will allow filers or transmitters of an information return on the Form W-2 series (except Form W-2G) or a form reporting nonemployee compensation (1099-MISC) to request only one non-automatic 30-day extension of time to file the information return beyond the due date. No additional extension of time to file will be allowed for either information return.
In order to request a non-automatic extension of time to file, the filer or transmitter must:
- Submit a complete application on Form 8809 indicating that they meet the criteria for an extension;
- File the application with the IRS before the original due date for filing the information return; and
- Sign the application under penalties of perjury
To view the final regulations, please click here.