(a) In general. Except as provided in paragraph (f) of this section, a person required to file an information return (the filer) on Form W-2 series, W-2G, 1042-S, 1095 series, 1098 series, 1099 series, 5498 series, or 8027 will be allowed one automatic 30-day extension of time to file the return after the date prescribed for filing the return if the filer or the person transmitting the return for the filer (the transmitter) files an application in accordance with paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), an application must--
(1) Be submitted on Form 8809, ``Request for Extension of Time To File Information Returns,'' or in any other manner as may be prescribed by the Commissioner; and
(2) Be filed with the Internal Revenue Service office designated in the application's instructions on or before the date prescribed for filing the information return.
(c) Penalties. See sections 6652, 6693, 6721, 6722, and 6723 for failure to file an information return.
(d) Additional 30-day extension of time to file--(1) In general. This paragraph (d) provides procedures for obtaining an additional extension of time for filing an information return on a form listed in paragraph (a) of this section. No extension of time will be granted under this paragraph (d) unless the filer or transmitter has first obtained an automatic extension under this section.
(1) In general. This paragraph (d) provides procedures for obtaining an additional extension of time for filing an information return on a form listed in paragraph (a) of this section. No extension of time will be granted under this paragraph (d) unless the filer or transmitter has first obtained an automatic extension under this section.
(2) Procedures. In the case of an information return on a form listed in paragraph (a) of this section, one additional 30-day extension of time to file the return may be allowed if the filer or transmitter submits a request for the additional extension before the expiration of the automatic 30-day extension. The request must--
(i) Be submitted on Form 8809 or in any other manner as may be prescribed by the Commissioner;
(ii) Explain in detail why the additional time is needed;
(iii) Be signed by the filer or transmitter; and
(iv) Otherwise satisfy the requirements of Sec. 1.6081-1.
(e) No effect on time to provide statement to recipients. An extension under this section of time to file an information return does not extend the due date for providing a statement to the person with respect to whom the information is required to be reported.
(f) Form W-2 filed on expedited basis. This section does not apply to a return on Form W-2 (series) if the procedures authorized in Sec. 31.6081(a)-1(a)(2)(ii) of this chapter allow an automatic extension of time to file the return.
(g) Effective date. This section applies to requests for extension of time to file information returns due after December 7, 2004. [T.D. 9163, 69 FR 70549, Dec. 7, 2004, as amended by T.D. 9660, 79 FR 13231, Mar. 10, 2014]