W-2 and 1099-MISC Filing Extensions Not Automatically Approved
The IRS is advising preparers that Treasury Decision 9838, Extension of Time to File Certain Information Returns
in Internal Revenue Bulletin 2018-34, is the final ruling and clarifies that extension requests for Forms W-2 and 1099-MISC will not be automatically approved.
Requests for extensions must meet specified criteria and be requested on Form 8809, Application for Extension of Time to File Information Returns, before the January 31 deadline to file. Requests for extensions of the filing deadline have no effect on the deadline to furnish forms to recipients.
The IRS will create a revised Form 8809 for the 2019 filing season that will provide checkboxes for employers to show the reasons they’re asking for an extensions. An announcement of the revised Form 8809 is expected sometime in late fall of 2018 in the IRS’ e-News for Payroll Professionals. Stay up to date on this and other issues by subscribing to IRS publications