Getting more time for 1099s: Forms 8809 and 15397
There are two different extensions: more time to file with the IRS (Form 8809) and more time to send recipient copies (Form 15397). Neither one is available for every form, and both must be requested by the original due date.
Extension dates for the 2027 season
| What | Due | Extension | New date |
|---|---|---|---|
| 1099-NEC, filed with the IRS | February 1, 2027 | No automatic extension | Only for hardship, see below |
| 1099-MISC, e-filed | March 31, 2027 | Automatic 30 days with Form 8809 | April 30, 2027 |
| 1099-MISC, on paper | March 1, 2027 | Automatic 30 days with Form 8809 | March 31, 2027 |
| Recipient copies of 1099-NEC and 1099-MISC | February 1, 2027 | Up to 30 days with Form 15397, if approved | Up to March 3, 2027 |
Other 1099 forms with a March 31 e-file due date follow the same automatic 30-day rule.
Form 8809: more time to file with the IRS
- Automatic for most forms. You get 30 more days if you file Form 8809 by the due date of the returns. No reason is needed.
- Not automatic for 1099-NEC. For Forms 1099-NEC and W-2, no automatic extension is available. Form 8809 explains the limited hardship cases.
- In IRIS: use Request Automatic Extensions on the dashboard. The button works only from January 1 to March 31. You get an instant acknowledgment if the request is complete and on time.
- One request per payer. Submit a separate request for each issuer TIN. IRIS also has a bulk upload for many payers.
- Not before January 1 of the year the returns are due.
Form 8809 can also be filed on paper. Under certain hardship conditions you can ask for a second 30-day extension.
Form 15397: more time to send recipient copies
- Online or by fax, never by mail. Use the mobile-friendly form at IRS.gov/Forms-Pubs/Mobile-Friendly-Forms, or fax it to the IRS Technical Services Operation at 877-477-0572. For tax year 2026, the IRS also lists Form 15397 among the forms added to IRIS.
- By the due date of the copies. The request must be received by February 1, 2027 for 1099-NEC and most 1099-MISC copies, and not sent before January 1.
- Up to 30 days. If approved, you generally get at most 30 more days.
An extension is not a cure
Most late 1099s come from a TCC that arrived too late or a file IRIS rejected. Get your IRIS TCC now, and check your file with the IRIS CSV tool before the due date. If you miss it anyway, the penalty calculator shows what is at stake.
Frequently asked questions
Can I get an extension for 1099-NEC?
Not an automatic one. For Forms 1099-NEC and W-2, an extension is granted only in the hardship cases listed on Form 8809.
Does an extension to file also extend recipient copies?
No. Form 8809 covers filing with the IRS. Recipient copies need Form 15397.
When can I request an extension in IRIS?
From January 1 to March 31, and by the due date of the returns.
Sources
- IRS Publication 1099 (2026), General Instructions for Certain Information Returns
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
Last reviewed November 1, 2026.