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Internal Revenue Service (IRS) Form 8809, Application for Extension of Time to File Information Returns, is a form used by businesses and individuals to request an extension of the due date to file any of the following federal tax forms: W-2. W-2G. 1042-S. 1094-C.
Extensions for 1099-MISC forms reporting NEC You can still request an extension, but it wont be automatically granted, and you can only request one, no additional extensions. You can request an extension by filling out and mailing Form 8809.
If your business fails to issue a Form 1099-NEC or Form 1099-MISC by the deadline, the penalty varies from $60 to $330 per form (tax year 2024), depending on how long past the deadline the business issues the form.
There is no hard deadline to file a 1099 tax form correction. The IRS generally prefers for 1099 tax forms to be corrected within three years of their initial filing date. This is because there is a three year window to amend your personal tax return and collect a refund from a corrected 1099 tax form.
Filing on time helps avoid penalties Automatic extensions of time to file Form W-2 and Form 1099-NEC are not available. The IRS will grant extensions only for very specific reasons. The general instructions for Form 8809, Application for Time to File Information Returns has details.
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Request an extension by mail File Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. You can file by mail, online with an IRS e-filing partner or through a tax professional.
You can file Form 4868 electronically by accessing IRS e-file using your tax software or by using a tax professional who uses e-file.
Additional 30-day extension requests must be submitted on a paper Form 8809. For Forms W-2 or 1099-NEC, only one 30-day extension of time is available. You can request the one extension for Forms W-2 or 1099-NEC or the additional extension for the other forms if you meet and select one of the criteria listed on line 7.

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