New Rules for Extension of Time to File W-2

Post Date: 8/24/15
Last Updated: 8/24/15


Cross References
- REG-132075-14, August 13, 2015

Under previous rules, a taxpayer required to file Form W-2 with the SSA can request an automatic 30-day extension of time by sending Form 8809, Application for Extension of Time To File Information Returns, to the address shown on Form 8809. The request for an automatic extension must be filed before the due date for filing Form W-2.

The IRS recently issued temporary regulations that remove the automatic extension provision. The temporary regulations allow only a single 30-day non-automatic extension of time to file Form W-2 (along with a number of other information returns listed below). The new rules are effective for the 2017 filing season. The taxpayer must still use Form 8809 to request the extension.

The IRS anticipates that it will grant the non-automatic 30-day extension only in limited cases where the filer’s or transmitter’s explanation demonstrates that an extension of time to file is needed as a result of extraordinary circumstances or catastrophe, such as a natural disaster or fire destroying the books and records a filer needs for filing the information returns.

An extension of time to file an information return does not extend the time for furnishing a statement to the person with respect to whom the information is required to be reported, such as furnishing an employee with his or her copy of the W-2.

Forms affected by this new rule include the W-2 series forms (W-2, W-2AS, W-2G, W-2GU, and W-2VI), 1097 series, 1098 series, 1099 series, 5498 series, 1042-S, 1094-C, 1095-B, 1095-C, 3921, 3922, and 8027.
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