The IRS has released its draft Form 8809, “Application for Extension of Time to File Information Returns,” for tax year 2020. Form 8809 is an application for extension to file information returns with the IRS, it does not grant an extension to issue recipient copies.
References to box 7 of the 1099-MISC, which reported non-employee compensation, now refer to the 1099-NEC. Extensions for the 1099-NEC are not automatic; such extensions are at the discretion of the IRS. These rules mirror those of other January-due forms, such as the W-2.
With the addition of the 1099-NEC, the prior special rules for 1099-MISCs reporting non-employee compensation have been removed. This means all 1099-MISCs are now eligible for an automatic extension and all such requests for extension need to be received by March 31, if filing electronically.
Review the draft Form 8809 here.