The IRS announced on October 24, 2024, that a transmitter control code (TCC) will be required to submit Form 8809, Application for Extension of Time to File Information Returns.
What’s New?
In prior years, anyone could complete a fill-in extension for time to file on the IRS FIRE System. However, the IRS now requires that anyone completing this must have a transmitter control code (TCC).
Filers can obtain a TCC on the IR Application for TCC on the IRS website. Once the filer has a TCC, they will need to create a FIRE account to submit an extension application.
If the filer cannot obtain a TCC, then they can submit a paper Form 8809.
What is Form 8809?
Form 8809 is a tax form that allows taxpayers to request additional time for filing specific information returns such as 1099, W2, or ACA Forms. After submitting the form, an automatic 30-day extension period is granted.
When is the deadline to submit an extension?
Form 8809 must be submitted either physically or digitally before the due date of the forms for which the extension is needed.
| Form Type | Paper Filing Deadline | E-filing Deadline |
|---|---|---|
| Form W-2* | January 31, 2025 | January 31, 2025 |
| Form 1099-NEC* | January 31, 2025 | January 31, 2025 |
| ACA Forms (1095-B, 1095-C) | February 28, 2025 | March 31, 2025 |
| 1099 Series Forms | February 28, 2025 | March 31, 2025 |
| W-2G, 1097, 1098, 3921, 3922, & 8027 | February 28, 2025 | March 31, 2025 |
| Form 1042-S | March 17, 2025 | March 17, 2025 |
| Form 5498 Series | June 2, 2025 | June 2, 2025 |
*Please note: Form W-2 & Form 1099 do not have automatic extensions. These are only granted under specific circumstances.
Key Takeaway
The new requirement for a TCC to submit Form 8809 on the IRS FIRE System is a significant change from prior years. Filers who rely on the fill-in form application need to obtain a TCC as soon as possible, use an authorized e-file provider, or plan on submitting a paper form well before the deadline.
Staying on top of IRS updates and knowing filing deadlines will help filers to ensure their tax filing season goes smoothly.
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.
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