Is it possible to get an extension to file 1099?

If you cannot file your 1099 forms by the due date, it is possible to get an extension to file 1099 forms. There are two types of extensions possible for 1099s:

Extension for filing 1099 forms with the IRS.

Extension for providing recipient copies of 1099.

 

How to request an extension for filing 1099-MISC with IRS?

If you need more time to file 1099-MiSC, you can file form 8809 – Application for Extension of Time to File Information Returns. For 1099-MISC, you may request an automatic extension of 30 days from the original due date. You may also request an additional 30 days extension by filling out the form 8809 a second time.

Any approved extension of time to file only extends the due date for filing int 1099-MISC with the IRS. It does not extend the due date for furnishing statements to recipients.

Automatic extension for Form 1099

If you submit the form 8809 before the original due date, IRS automatically grants you a 30-day extension. Please note that this automatic extension of time is not available for form W-2, and 1099-NEC.

Additional 30-day extension for Form 1099:

In the following circumstances you may request an additional 30-day extension for filing 1099:

You are in a Perennially declared disaster area and suffered a catastrophic event.

Death, serious illness, or absence of key individual responsible for filing the information returns.

Fire or natural disaster, affected the business operations.

This is the first year of the business.

The business did not receive the required information on Schedule K-1 or Form 1042-S in time.

 

How to file form 8809?

You can mail form 8809 to the IRS; the IRS mailing address is shown on the form. It is recommended that you file form 8809 electronically. You can fill out the paper form with the taxpayer information and the form(s) for which you need an extension. It is not required to provide a reason for requesting an extension.

When to request an extension for form 1099-MISC?

You can request an extension to file form 1099-MISC as soon as you know you need an extension. You can only request an extension for the current year starting in January of each year. Form 8809 must be filed by the due date of the forms.

Form 1099-MISC - March 31 if filing electronically or February 28 if filing on paper.

Extension for providing 1099 recipient copies:

Please note form 8809 can no longer be used for an extension to furnish recipient statements. Please see publication 1220 Section D for more information. You must send a letter explaining why you need extension by fax, the FIRE system, or mail to the IRS. The letter must be sent before the due date for providing forms to recipients. Include the following information on the form:

Payer or employer name

TIN

Address

Type of return

Specify that the extension request is to provide statements to recipients

Reason for the delay

Signature of payer or duly authorized person

 

Please note that the request for extension of time to furnish the recipient statement is not automatically approved. If approved, an extension will allow a maximum of 30 days from the due date.

Only the payer or authorized agent may sign the letter requesting the extension for recipient copies. A transmitter may submit the letter if they have a written agreement with the payer to file extension requests on the payer’s behalf.

Important note:

You may be subject to the late filing penalty if you file a form 1099-MISC after the filing due date without receiving a valid extension. Please see 1099 filing penalties for more information.