Sec. 1 Specifications for Filing — 0925 Publ 1187 (PDF)

.01 Application for Extension of Time to File Information Returns (automatic 30-day)

An application for extension of time to file information returns covered by Form 8809 must be filed by the due date of the return for which the extension is being requested. A separate extension application is required for each issuer/filer. See Part A Sec. 6, .04 Extension of Time for more information. The IRS encourages the issuer/filer community to utilize electronic filing via the FIRE Production System (options listed below) in lieu of the paper Form 8809. There are three methods for filing a request for an extension of time to file information returns:

Method Electronic File Transmission Note: A Transmitter Control Code (TCC) is required. Refer to Part B. Sec. 1, Information Returns (IR) Application for Transmitter Control Code (TCC).	How To A request for an extension of time to file information returns may be filed electronically by transmitting an electronic extension file. Files must be formatted based on the Extension of Time Record Layout. Scanned or PDF documents will not be accepted. Note: This option cannot be used to request non-automatic extensions for Form W-2 or Form 1099-NEC, and additional 30-day extensions. Refer to Form 8809 Instructions.	Notification Transmitters requesting an extension of time via an electronic file will receive the file status results online.
Onlinesubmission of Extension of Time to File Information Returns	Fill-in Form 8809 may be completed online via the FIRE Production System at https://fire.irs.gov/. From the Main Menu, click “Extension of Time Request” and then click “Fill-in Extension Form.” To complete the submission, enter your valid 10- digit PIN. Refer toPart B. Sec. 2, Connecting to FIRE System. Note: This option cannot be used to request non-automatic extensions for Form W-2 or Form 1099-NEC, and additional 30-day extensions. Refer to Form 8809 Instructions.	Forms 8809 completed online receive an instant acknowledgement on screen if forms are completed properly and timely.

Electronic file processing results will be sent via email if a valid email address was provided on the “Verify Your Filing Information” screen. If you’re using email filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses.

If the request for an extension of time to file an information return is received beyond the due date of the information return, the request will be denied. For more information on extension requests and requesting an additional extension of time, see Form 8809, Application for Extension of Time to File Information Returns.

For information on Additional Extension of Time and Extension of Time for Recipient Copies of Information Returns, see Part M. of the General Instructions for Certain Information Returns.

.02 Extension of Time Record Layout

To create the file to be used to submit extensions of time via electronic file transmission method, the transmitter must:

Have an active Transmitter Control Code (TCC).
Have a FIRE account (User ID, Password, PIN, and secret phrase).
Submit files containing only one TCC.

Note : Don’t electronically transmit tax year 2025 extension requests until the FIRE Production System is available. For dates of availability, refer to the FIRE webpage.

Extension of Time requests submitted through the FIRE Systems (Production and Test) require the entry of your FIRE account PIN.

The following Record Layout contains the specifications to create a file to transmit extensions of time electronically that include:

Required 200-byte format.
General Field Description with information to assist in completing each field.

Record Layout for Extension of Time

Field Positions	Field Title	Length	General Field Description
1-5	Transmitter Control Code	5	Required. Enter the five-character alphanumeric Transmitter Control Code (TCC) issued by the IRS. Only one TCC per file is acceptable.

Note : Positions 6 through 187 should contain information about the Withholding Agent for whom the extension of time to file is being requested. Don’t enter transmitter information in these fields.

6-14	Withholding Agent TIN	9	Required. Enter the valid nine-digit EIN/SSN assigned to the withholding agent. Don’t 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.” Don’t enter blanks, hyphens, alphas, or TINs consisting of all the same digits. Numeric characters only.
15-54	Withholding Agent Name	40	Required. Enter the name of the withholding agent whose TIN appears in positions 6-14. Left justify the information and fill unused positions with blanks.
55-94	Second Withholding Agent Name	40	Required. If additional space is needed, this field may be used to continue name line information. Example: c/o First National Bank; otherwise, enter blanks. Left justify information and fill unused positions with blanks.
95-134	Withholding Agent Address	40	Required. Enter the withholding agent’s address. The street address should include the number, street, apartment, suite number, or PO Box if mail is not delivered to a street address. Left justify information and fill unused positions with blanks.
135-174	Withholding Agent City	40	Required. Enter the withholding agent’s city, town, or other locality name. Left justify information and fill unused positions with blanks.
175-176	Withholding Agent State	2	Required. Enter the withholding agent’s valid U.S. Postal Service state abbreviation.
177-185	Withholding Agent ZIP Code	9	Required. Enter the withholding agent’s ZIP Code. If using a five-digit ZIP Code, left justify information and fill unused positions with blanks. Numeric characters only.

Note : Don’t enter any other values in field position 186. Submit a separate record for each document. For example, when requesting an extension for Form 1099-INT and Form 1042-S for the same withholding agent, submit one record with “2” coded in this field and another record with “4” coded in this field. When

requesting an exten field position 186.	nsion for Form 1099-DIV	V and Form 1	1099-MISC, submit one record with “2” coded in
187	Foreign Entity Indicator	1	Enter “X” if the withholding agent is a foreign entity.
188-198	Reserved	11	Enter blanks.
199-200	Reserved	2	Enter blanks or carriage return/line feed (CR/LF) characters.

Extension of Time Record – Record Layout

Transmitter Control Code	Withholding Agent TIN	Withholding Agent Name	Second Withholding Agent Name	Withholding Agent Address	Withholding Agent City
1-5	6-14	15-54	55-94	95-134	135-174
Withholding Agent State	Withholding Agent Zip Code	Document Indicator	Foreign Entity Indicator	Reserved	Reserved or CR/LF
175-176	177-185	186	187	188-198	199-200