IRS Issues New Requirements for W-2 Extensions

Starting in 2019, employers who seek an extension to file Form W-2’s past the January 31 deadline will be required to provide a specific reason why the extension is needed. Previously, a 30-day extension was automatically granted if employers filed Form 8809, Application for Extension of Time to File Information Returns.

However, the 2019 version of Form 8809 will contain checkboxes for employers to indicate the reason for the extension request. The reasons which qualify for a filing extension are:

  • The employer has experienced a catastrophic event in a Qualified Disaster Area
  • The employer has experienced a casualty, fire, or natural disaster
  • The individual who typically files the returns has died or is seriously ill
  • The return is being filed during the business’s first year
  • The filer hasn’t received all necessary information from a third-party payee statement

Read More Here.

This text is provided with the understanding that ECFA is not rendering legal, accounting, or other professional advice or service. Professional advice on specific issues should be sought from an accountant, lawyer, or other professional.


Follow @ecfa