North America

IRS Revises Form 8809 (Application for Extension of Time To File Information Returns)

Kellianne Munichiello
December 23, 2025

The IRS has updated Form 8809, used to request filing extensions for information returns including Forms W-2, 1099, 1042-S, and 1095.

The most notable update is the addition of the Information Return Intake System (IRIS) as a filing option for automatic 30-day extensions. IRIS will fully replace the FIRE system in January 2027. The IRS also removed Forms 1099-QA and 5498-QA from the list requiring paper submission. The revised form also clarifies the difference between “automatic” and “nonautomatic” extensions.

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Kellianne Munichiello

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