Skip to content
ChatProjectCodes

8

0926 Publ 5165 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Extension of Time to File

Section 8 Extension of Time to File

To request an automatic 30-day extension of time to file AIR Forms 1095-B and 1094/1095-C, complete Form 8809 . The Form 8809, Application for Extension of Time to File Information Returns, cannot be filed through the AIR System. The 30-day extension request can be submitted by three different methods:

  • A paper submission of Form 8809

  • An Electronic File Transmission through the FIRE Production System (FIRE TCC needed)

  • An online Fill-in Form 8809 may be completed via the FIRE Production System

For more information on extensions for Information Returns see instructions for Form 8809, Publication 1220 and IRIS Publications 5717 and 5718 .

8.1 | Request for an Additional Extension of Time to File

Under certain hardship conditions you may apply for an additional 30-day extension if the initial extension of time to file is granted and the additional extension is filed before the expiration of the automatic 30-day extension. The additional 30-day extension request can only be submitted by filing a paper Form 8809 .

8.2 | Extension of Time to Provide the Recipient Copy

The due date for furnishing the Form 1095-B and 1095-C to the Recipients (employee/or covered individual) is January 31st. The written request for an extension of time to provide the Recipient copy must be postmarked by the date on which the statements are due to the Recipients (January 31st). The letter must contain the following: Issuer, Name, TIN, Address, Type of Return, Reason for Delay, statement saying the request is for Recipient copies, and signature of the Issuer or Authorized Agent. The request should be mailed to:

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

If the extension is granted, it will allow a maximum of 30 additional days to furnish copies to the Recipients. No additional extensions are allowed.

Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 81

Section

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — 0926 Publ 5165 (PDF)
0926 Publ 5165 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.