Filers send paper Form 8809, Application for Extension of Time to File Information Returns, to request an initial or additional extension of time to file these forms. This request must be postmarked no later than the due date of the return. The IRS must convert the information present on the paper filings to an electronic data record.

This IRM takes into consideration information contained in Code of Federal Regulations (CFR).

Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.

The Director of Submission Processing is responsible for monitoring operational performance for the Submission Processing Campus.

The Planning and Analysis staff provides feedback and supports local management to achieve and effectively monitor scheduled goals.

The team manager/lead is responsible for performance monitoring, verification of specific records, bulk submissions for release to Filing Information Returns Electronically (FIRE) and ensuring employees have the tools to perform their duties. More information on FIRE can be located in IRM 3.42.9, Electronic Tax Administration, Filing Information Returns Electronically (FIRE).

The team employees are responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

Program Goals: To timely review and input all extension requests received into the Information Returns Program (IRP) Extension Database, a portal base access for data entry.

Program Reports: Management uses the following reports to monitor weekly status of the program to completeness:

Program Effectiveness: Each function must complete inventory prior to the program completion date stated in IRM 3.30.123, Work Planning and Control - Processing Timeliness: Cycles, Criteria, and Critical Dates.

Management uses unit production cards (UPCs) to measure and record activity in each function of this program.

Management can use local reports to establish information to support daily program control. Local reports never replace the established official reports.

Locate terms and acronyms in Exhibit 3.28.6-1, Terms/Acronyms/Definitions.

IRM is present on Servicewide Electronic Research Program (SERP) at the following site: http://serp.enterprise.irs.gov/homepage.html

Submit IRM deviations in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevate through proper channels for executive approval.

IRS adopted the Taxpayer Bill of Rights (TBOR) which lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights, and additional information on the Taxpayer Bill of Rights site located at the following location: https://www.irs.gov/taxpayer-bill-of-rights.

Use function number 240 and program code number 12820 for the processing functions of Form 8809, Application for Extension of Time to File Information Returns.

Business Entitlement Access Request System (BEARS) is the formal system used to request access to the Extensions application.

To access the Extensions application, users must request permission using BEARS. The user should list in the Special Instructions field, the role(s) for the application which they need.

Following are the application types which can be requested in BEARS to Access the Production application:

Once the request has been approved by management, the user is added to the Extensions application by the Approver, using the Account Management screen and assigned the required role(s). The list of roles is located in Exhibit 3.28.6-5, Extension User Roles.

The Uniform Resource Locator (URL) web location address for the Extension production application is https://t2ps.ds.web.irs.gov/extensions/default.aspx, Extension Database.

The URL for the Extensions test application is to be used "only" for testing code changes or training.

TEST USER WI-IRB-EXTEN (INFORMATION RETURNS PROCESSING - IRP) Special Instructions - User role for the test Extension application used by W&I.

TEST SPEC WI-IRP-EXTEN (INFORMATION RETURNS PROCESSING - IRP) Special Instruction - Specialist role for the test Extension application used by W&I.

The URL for the test application is https://t2ps.dstest.web.irs.gov/extensions/, Extension Database. (You will see test page in the middle of the application.)

Transmitters may submit Form 8809 with a number on Line 4 and an attached spreadsheet or table with additional Taxpayer Identification Number(s) (TIN(s)) and Name(s) for additional extensions. These are referred to as Multiple Listings IRM 3.28.6.10, Adding Multiple Master Records to the Extension Database.

Line 1 - Payer’s/filer’s name (Entity data).

Line 2 - Taxpayer identification number (TIN).

Line 3 - Check box to indicate if Electronic or Paper filing of information returns.

Line 4 - If box contains a number and a list is attached to Form 8809 with additional TIN(s)/Name(s).

Line 5 - Additional 30-day extension request - if left blank, indicates a 30-day extension request.

Line 6 - Type of form(s) an extension is requested for.

Line 7 - Extension criteria - one box must be checked if request is for Form 1099-NEC, Form W-2 (Except form W-2G), or an additional 30-day extension request.

Extenuating Circumstances (Lines 5 and 7) fields on Form 8809 Criteria Key selection is made when Form W-2 (Except Form W-2G), Form 1099-NEC, or additional 30-day extension is requested. Select the appropriate option from the Criteria Key list in the database.

There are additional Criteria circumstances not listed in the key. Enter the criteria with comment in the comments section of the database per the following:

There are miscellaneous check boxes in the top right corner and at the bottom of the Extension Master Table. You will find the description for each check box in each table below.

The miscellaneous check box is in the top right corner of the "Extension Master Table" .

The miscellaneous check box at the bottom of the "Extension Master Table" .

If a record is found, the control number will be displayed to the right of the screen. Click "Select" next to the control number to display the record. The database will display the previously entered extension record.

Review the database screen for the following:

Additional 30-day request: Line 5 checked on the form.

Reconsideration or Revised - written across top of Form 8809.

Same TIN with a different Payer Name:

If Form 8809 is a true duplicate, no further actions are necessary. Destroy as classified waste.

Obsolete form (revision date prior to August 2020) verify database defaulted to "Original."

If a match for the TIN is not found, a message indicating that no records were found will be displayed.

Enter the data from the form (or letter for recipient requests) into the corresponding boxes on the screen per instruction in IRM 3.28.6.6, Extension Database Field Description.

Enter data from Form 8809:

Obsolete form - check box for "Obsolete Form 8809" . In the box titled AdHoc Paragraph, copy and paste the following:

Check whether the filer will be sending their returns on paper or filing electronically (Line 3).

Postmark Date - Defaults to 1/31/YYPY. After this date, enter the postmark date on envelope or as edited on the form. When the date is after 1/31/YYPY and an envelope is not attached, use default of 1/31/YYPY.

Form W-2 and Form 1099-NEC must be transcribed as a separate record and should be transcribed before any other records:
• Enter the Form W-2 or Form 1099-NEC extension information
• Do not search TIN
• Select "Add"
• Select "Clear" to enter the next form starting back at paragraph (3) above

Under the "Forms" field, check the box(es) for the forms identified on (Line 6):

Verify appropriate action code is assigned:

If Form 8809 indicates an extension request for both a non-automatic form type (i.e., Form W-2 or Form 1099-NEC) and automatic form type, then create two records. This avoids issues if the non-automatic request is denied. Refer to IRM 3.28.6.2, Source Documents, for a list of automatic and non−automatic form types.

Enter the numeric code from the Criteria Key into the Criteria text box that matches the reason the filer has provided.

Check whether the filer will be sending their returns on paper or filing them electronically (Box 3 on the Form 8809).

If neither box is checked, Action Code "d22" will be assigned and an incomplete letter will be generated.

When you have provided all the necessary information, click the "Add" button or press the <Alt> and <A> keys on your keyboard. The control number will be displayed, and the record will be updated to show the Action Code and approval date if applicable.

The address fields contain the information for the master record. Enter the TIN and Name fields and select the "Add" button. You will receive the message - Record has been added.

To add another record for the specified control number, click the "Clear Name" button.

Enter the new information and click the "Add" button.

Search TIN on the Extension Master Table and to the right click "Select" .

Verify all address information is the same.

Check the Form box of the additional Form(s).

Select "Update" .

When entering Form 8809 submitted for Form W-2 or Form 1099-NEC and additional form(s), you must transcribe as a separate record.

A list of extensions entered can be viewed by searching the Multiple Payer table.

Enter the TIN and select "search" .

The "Return" column on screen is for extensions requested that were listed on Form 8809.

Previously entered extensions can be updated by using the gold arrow to locate previous entries.

When the Multiple Payer list has completely uploaded you can select the TIN you would like to view by selecting Select to the right of the screen.

To view the Master Record click View Master Record at the top of the screen.

Going back to the primary screen will enable you to complete the next transcription.

Search TIN, verify name and form type.

If the extension data is in the database and Line 7 doesn’t have a check box selected, then you will select "Criteria Key six" , No Selection on Line 7 Form 8809.

If a request was approved, but now the filer is requesting additional time, search for the original record.

Once it is displayed on the screen, check the "Additional Time" check box.

Under the Length column drop down - Select "60" .

Update the Postmark Date per the envelope or as edited on the form. When the envelope is not attached, use default of 1/31/YYPY as the default date.

Select the Criteria code which applies to the request. Additional criteria not listed in the key codes are as followed and must be entered in comments:

Verify filing method (paper or electronic) is checked.

Once all updates have been made, click the "Update" button.

A new Action Code will show that the request was approved and the "Approved to Date" will be updated, or a denied code will be added to the Recon Code box to indicate that the additional request was denied.

If Form 8809 is complete with a box checked in Line 7 and form is signed, then unchecked "Good cause not demonstrated" and/or "No Signature" box if selected on the original extension submission.

If extension information cannot be located in database:

Search TIN on the Master Search table. If original record is not found, search by name.

If original record is still not found, process according to IRM 3.28.6.9.2, Search for TIN Not Found and use postmark date of 1/31/YYPY. Then proceed to paragraph 4 below.

If found in database, verify Name and form types against Form 8809.

Select the Reconsideration drop down and click yes.

Once displayed on the screen, make any updates, as necessary.

Click the "Update" button when finished.

If the request is approved, the Action Code will be updated and the "Approved to Date" will be present.

Because both records still contain all form types, one record should be updated to remove all the denied form types and the other should be updated to remove all the approved form types. (i.e., If the record contains a request for Form W-2 and Form 1099. The Form W-2 is denied and the Form 1099 is approved.)

Reconsideration - Letter 5365 incomplete Form 8809, is issued to the taxpayer.

The letter advises taxpayer (or payer/filer) to respond within 20 days from the date of the letter and to write "Reconsideration" at the top of Form 8809 when responding.

Approved extension - Action Code (AC) begins with an "a" .

Incomplete extension - AC begins with an "i" .

Denied extension - AC begins with a "d" .

Exhibit 3.28.6-3 and Exhibit 3.28.6-4 for a list of Action Codes.

For the on-screen search, enter the data to search and click the "Search" button at the top of the screen.

You may use the "%" character as a wild card.

If you click on "Search" without changing anything, all records for the specified tax year will be retrieved.

If 20 or more results are returned, the Control Numbers are displayed in a grid on the Search screen.

If fewer than 20 results are returned, the user will be re-directed to the Extensions database screen.

If more control numbers are listed on another page the user may click "Next Page" underlined above the list.

Enter the data to search and click the "Search" button.

You may use the "%" character as a wild card.

If you click on "Search" without changing anything, all records for the specified tax year will be retrieved,

Clicking "Select" next to the Control Number will display the record or the arrow key may be used to navigate through the list.

The status of the unloaded approved requests may be checked by clicking the "Search Unload" button on the Extension Multiple Payer Table.

If multiple records were unloaded, then all uploaded data will be present.

If the Upload date displays as 1/1/1900, it has not been unloaded.

To view the master record for the displayed detail record, click the "View Master Record" link at the top of the screen.

From the "Extension Home Page" , click "Extension Database" to the left of the screen.

To retrieve the individual record for verification, complete the following steps:

Once record is verified the following system message "The record has been updated" will appear at the top right corner.

From the "Extension Home Page" , click "Records Not Verified" to the left of the screen. The next screen to appear is the "Extension Verify Table" .

This table defaults to paper and allows you to view a list of 50 records at a time. However, you can adjust the number of records displayed to view 10, 25, 50, 75, 100 or 500 in the Records to Display drop down.

Once you have selected your record display option, select "Get Records Not Verified" .

The records will display in Control Number order. This number is sequentially applied to the record by the database.

This function should only be used when you are satisfied with the quality of the data entry you have observed during the individual review process.

This screen yields a list of all the paper records that are not verified.

You will also see two red system messages:

When "Verify All" records is selected, it verifies all records displayed on the page, not all the records in the database. If 10 records are displayed, 10 records will be verified. If 500 records are displayed 500 records will be verified.