Part IV. Items of General Interest

Revisions to Publications 1187, 1220, and 1239

Announcement 2012–6

Changes to:

Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W–2G Electronically (Rev. 9–2011)

Filing Form 1042-S, Foreign Per- son’s U.S. Source Income Subject to Withholding, Electronically (Rev. 10–2011)

Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically (Rev. 10–2011)

The following Part D., Extensions of Time and Waivers, Sec. 1, General-Extension and Sec. 2, Specifications for Filing Extensions of Time Electronically, supersedes the previously printed Part D., Extensions of Time and Waivers, Sec. 1, General-Extension and Sec. 2, Specifications for Filing Extensions of Time Electronically in the above listed publications.

Part D. Extensions of Time and Waivers

Sec. 1. General — Extensions

.01 An extension of time to file may be requested for Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027 and W-2G.

Note: IRS encourages the payer/trans- mitter community to utilize the online fill-in form in lieu of the paper Form 8809. Requests for more than one payer must be filed through the Filing Infor- mation Returns Electronically (FIRE) system using the Fill-in option. No TCC required.

.02 The Fill-in Form 8809 may be completed online via the FIRE System. (See Part B, Sec. 7, for instructions on connecting to the FIRE System.) At the Main Menu, click “Extension of Time Request” and then click “Fill-in Extension Form”. This option is only used to request an automatic 30-day extension. Extension

requests completed online via the FIRE System receive an instant response if completed properly and timely. If you are requesting an additional extension, you must submit a paper Form 8809. Requests for an additional extension of time to file information returns are not automatically granted. Requests for additional time are granted only in cases of extreme hardship or catastrophic event. The IRS will only send a letter of explanation approving or denying your additional extension request. (Refer to .11 of this Section.)

.03 A paper Form 8809, Application for Extension of Time to File Information Returns, may be submitted to IRS/IRB at the address listed below. This form may be used to request an extension of time to file information returns submitted on paper. A signature is not required when requesting an automatic 30-day extension. Form 8809 may be obtained by calling 1–800–TAX–Form (1–800–829–3676). The form is also available at IRS.gov . These requests must be sent using the following address:

Internal Revenue Service Information Returns Branch Attn: Extension of Time Coordinator 240 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430

Note: Due to the large volume of mail received by IRS/IRB and the time fac- tor involved in processing Extension of Time (EOT) requests, it is imperative that the attention line be present on all envelopes or packages containing Form 8809.

.04 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 IRS/IRB 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). Notice 97–26, 1997–17 I.R.B. 6, provides rules for determining the date that is treated as the postmark date. For items delivered by a non-designated Private Delivery Service (PDS), the actual date of receipt by IRS/IRB will be

used as the filing date. For items delivered by a designated PDS, but through a type of service not designated in Notice 2004–83, 2004–52 I.R.B. 1030, the actual date of receipt by IRS/IRB will be used as the filing date. The timely mailing rule also applies to furnishing statements to recipients and participants.

.05 To be considered, an extension request must be postmarked, transmitted or completed online by the due date of the returns; otherwise, the request will be denied. (See Part A, Sec. 7, for due dates.) If requesting an extension of time to file several types of forms, use one Form 8809; however, Form 8809 or an extension file must be submitted no later than the earliest due date. For example, if requesting an extension of time to file both Forms 1099–INT and 5498, submit Form 8809 on or before February 28.

.06 As soon as it is apparent that a 30-day extension of time to file is needed, an extension request should be submitted. IRS/IRB does not begin processing extension requests until January. It may take up to 30 days for IRS/IRB to respond to a paper extension request. Extensions com- pleted online via the FIRE System re- ceive instant results.

.07 Under certain circumstances, a request for an extension of time may be denied. When a denial letter is received, any additional or necessary information must be resubmitted within 20 calendar days.

.08 Requesting an extension of time for multiple payers should be done by completing the online fill-in form via the FIRE System. A separate Form 8809 must be completed online for each payer.

.09 Transmitters requesting an extension of time via an electronic file (see Sec. 3 for the record layout) will receive the file status results online.

.10 If an extension request is approved, the approval notification should be kept on file. DO NOT send the approval notification or copy of the approval notification to IRS/IRB or to the service center where the paper returns are filed.

.11 If an additional extension of time is needed, a Form 8809 and/or extension file must be sent by the initial extended due date. Check line 3 on the form to indicate that an additional extension is be

February 6, 2012 366 2012–6 I.R.B.

Employee Stock Purchase Plan Under Section 423(c),

tion Granted to Transferor, is a Required Field

tion Exercised by Transferor, is a Required Field

of Shares Transferred, is a Required Field

gal Title Transferred by Transferor, is a Required Field

Correction to Revenue Procedure 2012–8

Announcement 2012–7

Revenue Procedure 2012–8 as published on January 3, 2012 (2012–1 I.R.B. 235) contains a typographical error in section 6.07(5). The error is that section 6.07(5) refers to Notice 2011–34. The correct Notice is Notice 2011–43. Section 6.07(5) is amended to delete “Notice 2011–34” and replace it with “Notice 2011–43.”

ing requested. 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 Form 8809. A second 30-day extension will be approved only in cases of extreme hardship or catastrophic event. Be sure to include the reason an additional extension is needed. If requesting a second 30-day extension of time, submit the information return files as soon as prepared. Do not wait for IRS/IRB’s response to your second ex- tension request.

Sec. 2. Specifications for Filing Extensions of Time Electronically

.01 The specifications in Sec. 3 include the required 200-byte record layout for extensions of time to file requests submitted electronically. 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 en- sure proper filing.

.02 If a filer does not have an IRS/IRB assigned Transmitter Control Code (TCC), Form 4419, Application for Filing In- formation Returns Electronically (FIRE) must be submitted to obtain a TCC. This number must be used to submit an exten

sion request electronically. (See Part A, Sec. 6.)

.03 If you are requesting an additional extension, you must fax a signed Form 8809 the same day as the transmission. Be sure to include the reason an additional extension is needed.

.04 Do not submit tax year 2011 extension requests filed electronically before January 4, 2012 .

Changes to :

Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W–2G Electronically (Rev. 9–2011)

Part C, Section 7 for Form 3921 & Form 3922:

ercise of an Incentive Stock Option Un- der Section 422(b),

of Shares Transferred, is a Required Field

Transfer of Stock Acquired Through an

2012–6 I.R.B. 367 February 6, 2012