How to Request an Extension for Filing 1099 forms with the IRS

If you cannot file form 1099 with the IRS by the due date – January 31 for reporting non-employee payments – you will need to file for an extension. Extensions may be filed electronically or by paper forms. However, all requests for extensions must be made before the 1099 due date to be considered timely.

Payers can file online through the FIRE system at https://fire.irs.gov. Payers will receive an automatic 30-day extension. The acknowledgement will be displayed on screen if the request was made before the due date.

An initial or additional 30-day extension after an automatic 30-day extension may be made by filing form 8809 with the IRS before the due date or end of the first extension. While an initial 30 day extension will automatically be granted, additional extensions are granted only where the payer can demonstrate sufficiently extenuating circumstances preventing the timely filing. Additional extensions will therefore require a detailed explanation describing the need for more time to file. Be sure to sign the detailed explanation and include your taxpayer identification and (business) name on each sheet.

Form 8809 should be mailed to

Internal Revenue Service

Attn: Extension of Time Coordinator

240 Mural Drive, Mail Stop 4360

Kearneysville, WV 25430