☛ Note: Due to the large volume of mail received by IRS/MCC and the time factor…

8809, it is imperative that the attention line be present on all envelopes or packages containing Extension of Time (EOT) requests.

.09 Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns, and delivered by United States mail to the IRS/MCC after the due date, are treated as timely under the “timely mailing as timely filing” rule. A similar rule applies to designated private delivery services (PDSs). See Part A, Sec. 9, for more information on PDSs. For requests delivered by a designated PDS, but through a non-designated service, the actual date of receipt by IRS/MCC will be used as the filing date.

.10 Transmitters requesting an extension of time for multiple payers will receive one approval letter, accompanied by a list of payers covered under that approval.

.11 If an additional extension of time is needed, a second Form 8809 or file must be filed by the initial extended due date. Check line 7 on the form to indicate that an additional extension is being requested. A second 30-day extension will be approved only in cases of extreme hardship or catastrophic event. If requesting a second 30-day extension of time, submit the information return files as soon as prepared. Do not wait for MCC’s response to your second extension request.

.12 If an extension request is approved, the approval letter should be kept on file. The approval letter or copy of the approval letter for an extension of time should not be sent to IRS/MCC with the magnetic media file or to the service center where the paper returns are filed.

.13 Request an extension for only one tax year. .14 The extension request must be signed by the payer or a person who is duly authorized to sign a return, statement, or other document for the payer.

June 24, 2002 1280 2002–25 I.R.B.

.15 Failure to properly complete and sign Form 8809 may cause delays in processing the request or result in a denial. Carefully read and follow the instructions on the back of the Form 8809.

.16 Form 8809 may be obtained by calling 1–800–TAX-FORM (1–800–829–3676) . The form is also available on the IRS Web Site at www.irs.gov . A copy of Form 8809 is also provided in the back of Publication 1220.

Sec. 2. Specifications for Electronic Filing or Magnetic Media Extensions of Time

.01 The specifications in Sec. 3 include the required 200-byte record format for extensions of time to file requests submitted electronically or magnetically. Also included are the instructions for the information that is to be entered in the record. Filers are advised to read this section in its entirety to ensure proper filing.

.02 If a filer does not have an IRS/MCC assigned Transmitter Control Code (TCC), a Form 4419, Application for Filing Information Returns Electronically/Magnetically, must be submitted to obtain a TCC. This number must be used to submit an extension request electronically/magnetically. (See Part A, Sec. 6.)

.03 For extension requests filed on magnetic media, the transmitter must mail the completed, signed Form 8809, Request for Extension of Time To File Information Returns, in the same package as the corresponding media or fax it to 304–264–5602. For extension requests filed electronically, the transmitter must fax the Form 8809 the same day the transmission is made.

.04 Transmitters submitting an extension of time electronically or magnetically should not submit a list of payer names and TINs with the Form 8809 since this information is included on the electronic or magnetic file. However, Line 6 of the Form 8809 must be completed with the total number of records included on the electronic file or magnetic media.

.05 Do not submit Tax Year 2002 extensions of time to file requests on magnetic media before January 1, 2003, or electronically before January 7, 2003.

.06 Each piece of magnetic media must have an external media label containing the following information:

(a) Transmitter name (b) Transmitter Control Code (TCC) (c) Tax year (d) The words “Extension of Time” (e) Record count .07 Electronic filing, tape cartridge, 8mm, 4mm, QIC, and 3½-inch diskette specifications for extensions are the same as the specifications for filing of information returns. (See Part B or C for specific technical information.)

Sec. 3. Record Layout — Extension of Time

.01 Positions 6 through 185 of the following record should contain information about the payer for whom the extension of time to file is being requested. Do not enter transmitter information in these fields. Only one TCC may be present in a file.

Record Layout for Extension of Time

Field Position Field Title Length Description and Remarks

1–5 Transmitter Control 5 Required . Enter the five-digit Transmitter Control Code (TCC) Code issued by IRS. Only one TCC per file is acceptable.

6–14 Payer TIN 9 Required . Must be the valid nine-digit EIN/SSN assigned to the payer. Do not enter blanks, hyphens, or alpha characters . All zeros, ones, twos, etc., will have the effect of an incorrect TIN. For foreign entities that are not required to have a TIN, this field may be blank; however, the Foreign Entity Indicator, position 187, must be set to “X”. 15–54 Payer Name 40 Required . Enter the name of the payer whose TIN appears in positions 6–14. Left-justify information and fill unused positions with blanks. 55–94 Second Payer Name 40 If additional space is needed, this field may be used to continue name line information (e.g., c/o First National Bank); otherwise, enter blanks.

95–134 Payer Address 40 Required . Enter the payer’s address. Street address should include number, street, apartment, or suite number (or PO Box if mail is not delivered to a street address).

135–174 Payer City 40 Required . Enter payer city, town, or post office.

2002–25 I.R.B. 1281 June 24, 2002

Record Layout for Extension of Time (Continued) Field Position Field Title Length Description and Remarks 175–176 Payer State 2 Required . Enter the payer valid U.S. Postal Service state abbreviation. (Refer to Part A, Sec. 15.) 177–185 Payer ZIP Code 9 Required . Enter payer ZIP Code. If using a five-digit ZIP Code, left-justify information and fill unused positions with blanks. 186 Document Indicator 1 Required . Enter the appropriate code of the Document Indicator for ( See Note. ) which you are requesting an extension of time.

Code Document 1 W-2 2 1098, 1098-E, 1098-T, 1099-A, 1099-B, 1099-C, 1099DIV, 1099-G, 1099-INT, 1099-LTC, 1099-MISC, 1099MSA, 1099-OID, 1099-PATR, 1099-Q, 1099-R, 1099-S, or W-2G 3 5498 4 1042–S

5 REMIC Documents (1099–INT or 1099–OID)

6 5498–MSA