Requesting Deadline Extensions for 1099 Forms
Requesting an Extension of time to file Form 1099 with the IRS:
If you will not have sufficient time to file copies of the 1099 Forms with the IRS prior to the January 31 deadline, you can use IRS Form 8809 to request a one-time 30-day extension.
*Form 8809 does NOT postpone the requirement that you postmark the recipient's copy no later than January 31.
Requesting an extension of time to allow for delivery of a 1099 Form to a recipient: If you cannot produce and postmark a 1099 Form for a recipient prior to the recipient delivery deadline on January 31, you may submit a written request for an extension to the IRS. While there is no official form for this type of extension, the IRS will review written requests that contain:
- Payer's name, TIN, and address
- Type of form for which you are requesting an extension; i.e. for delivery of a Form-1099-MISC to a recipient
- Concise statement clearly stating the nature of the request as well as reason for the delay
- Letters must be signed by an officer of the entity, the individual payer, or an authorized agent