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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8809I: Application for Extension of Time to File FATCA Form 8966

IRS Form 8809-I is an Application for Extension of Time to File FATCA Form 8966, used by filers needing more time to submit their required reporting. The due date for filing Form 8966 is March 31 of the following year.

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Form Overview

IRS Form 8809I - Application for Extension of Time to File FATCA Form 8966

IRS Form 8809-I is an Application for Extension of Time to File FATCA Form 8966, used by filers needing more time to submit their required reporting. The due date for filing Form 8966 is March 31 of the following year.

The form collects information starting with Lines 1 through 3c, which detail the filer's name and address. It also captures details like the GIIN (Line 10) and TIN (Line 11) of the entity being reported on.

Risk Radar

Scan points
  • 1Do not send a copy of Form 8809-I or any accompanying letters with Form 8966.
  • 2Filing before January 1 of the filing year when an extension is needed.
  • 3Not submitting a separate request for each individual filer seeking an extension.
  • 4Forgetting to sign the form when requesting an additional extension.
  • 5Omitting the required detail on Line 14 if checking the box on Line 13.

Plain English

This form allows a filer to ask the IRS for extra time to turn in Form 8966, which reports on Foreign Account Tax Compliance Act (FATCA) information. Filing this request ensures that if you are late, you have formally asked for an extension instead of just filing past the deadline.

Submission Date

  • Filing date: 2016-04-01 00:00:00
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

Hover a term to preview the meaning.

What this form is for

  • Use this form when a filer needs an initial or additional extension of time to file FATCA Form 8966 for the current tax year.
  • Do not use this form when you are a reporting Model 2 Foreign Financial Institution (FFI) entitled to an extension for aggregate reporting on non-consenting U.S. accounts or non-consenting nonparticipating FFIs, unless specifically applicable.
  • Check Form 8966 instead when requesting the extension itself is necessary.

Form selector

Use this form or another form?

Reporting Model 1 FFI reporting on behalf of another entity

This entity may not request an additional extension because it must report directly to the Model 1 jurisdiction's tax authority.

Check line 13/14

N/A

Filer is a Direct Reporting NFFE or Sponsoring Entity/Trustee

These entities must complete lines 1 through 3c on Form 8809-I.

Check lines 1-3c

N/A

Requesting an additional hardship extension

This requires demonstrating extenuating circumstances beyond the initial automatic extension period.

Check line 14 detail

N/A

Deadline or filing window

Form 8809-I must be filed by the due date of Form 8966, which is March 31 of the year following the tax year. If requesting an additional hardship extension, it must be filed by the first extended due date of Form 8966.

Checklist

What you need before filling it out

1

Form Purpose

Request initial or additional extension of time to file Form 8966 · Instructions p.1

Confusing it with a general tax return extensionMedium
2

Filer Requirement

Must be a filer needing more time to file Form 8966 · Instructions p.1

Filing too late (after the due date)High
3

Automatic Extension Period

90 days from the original due date · Instructions p.1

Missing the automatic extension windowMedium
4

Hardship Exception Granting Authority

IRS may grant an additional 90-day extension · Instructions p.1

Assuming the hardship request is automatically approvedHigh
5

Filing Deadline (Standard)

March 31 of the year following the year to which Form 8966 relates · Instructions p.1

Using a different date for Model 2 FFIsMedium
6

Address Requirement

Must include country and postal code in lines 1-3c · Instructions p.1

Omitting the country or postal code detailLow

Before you submit

  1. 1Ensure the filer's name and complete mailing address (including country/postal code) are entered on lines 1 through 3c.
  2. 2If requesting an additional extension, confirm line 14 details why the first extension date is insufficient.
  3. 3If you checked the box on line 13, verify that line 14 contains a detailed explanation of the need for more time.
  4. 4For an additional extension request, ensure the form is signed by the filer or authorized person.
  5. 5Verify that if using additional sheets, the Filer's name, TIN, and GIIN are included on every attached page.
  6. 6Confirm the filing date is not before January 1 of the filing year.
  7. 7If mailing, ensure you send a separate request for each filer requesting an extension.

How to file this form

  1. 1Complete lines 1 through 3c by entering the filer's name and complete mailing address (including country and postal code).
  2. 2Check line 13 if applicable, and detail the reason for needing more time in line 14 if that box is checked.
  3. 3Sign the Form 8809-I if requesting an additional extension (signature is not required for the automatic 90-day extension).
  4. 4Mail the paper Form 8809-I to the Internal Revenue Service at FATCA, Stop 6052 AUSC 3651 South IH 35 Austin, TX 78741.

Known limitations

  1. 1Model 2 Foreign Financial Institutions (FFIs) are not entitled to an extension of time for aggregate reporting on non-consenting U.S. accounts or non-consenting nonparticipating FFIs.
  2. 2Entities located in a Model 1 jurisdiction and reporting on behalf of themselves (or another entity located in a Model 1 jurisdiction) may not request an *additional* extension because they must report directly to the Model 1 jurisdiction's tax authority.
  3. 3The automatic extension granted by Form 8809-I is for 90 days from the original due date, and additional extensions are not automatically granted.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

The current edition is November 2015, and users can find the latest information regarding Form 8809-I developments at www.irs.gov/form8809i.

What changed or needs a fresh check

  • Edition date — confirm November 2015.
  • Fee — Not stated in the official source.
  • Mailing address — confirm IRS FATCA, Stop 6052 AUSC 3651 South IH 35 Austin, TX 78741.
  • Signature — required for an additional extension; not required for the automatic 90-day extension.

Quick Facts

Filers who need more time to file Form 8966 should submit Form 8809-I before the due date of Form 8966. A separate request must be filed for each individual filer requesting an extension.
The form collects information starting with Lines 1 through 3c, which detail the filer's name and address. It also captures details like the GIIN (Line 10) and TIN (Line 11) of the entity being reported on.
Form 8809-I must be filed by the due date of Form 8966, which is March 31 of the year following the tax year. It should be filed as soon as an extension is necessary, but not before January 1 of that filing year.
Paper copies of Form 8809-I must be mailed to the Internal Revenue Service FATCA, Stop 6052 in Austin, TX 78741. The source does not specify an electronic filing location for this form.
Filers may face a late filing penalty if Form 8966 is filed late and the filer has not applied for and received an approved extension of time to file via Form 8809-I.
First, complete Lines 1 through 3c with your contact information. If applicable, fill out lines like 5 (TIN) and 6a through 6c before detailing the entity on lines 7 through 11. For an additional extension, a signature is required.

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After you file

  1. 1Keep a copy of the filed Form 8809-I.
  2. 2If filing an additional hardship extension, ensure you file before the first extended due date of Form 8966.
  3. 3Do not send a copy of Form 8809-I along with Form 8966 when mailing to the IRS.
  4. 4Expect notification from the IRS regarding approval or denial after submitting a hardship request.

Sources

  • SRCInstructions p.1 — Purpose of Form is to request initial or additional extension time for Form 8966.
  • SRCInstructions p.1 — Filers must file Form 8809-I before the due date of Form 8966.
  • SRCInstructions p.1 — The general due date for filing Form 8966 is March 31 of the year following the tax year, unless a Model 2 IGA specifies otherwise.
  • SRCInstructions p.1 — The automatic extension period granted by Form 8809-I is 90 days from the original due date.
  • SRCInstructions p.1 — Mail paper Form 8809-I to: Internal Revenue Service FATCA, Stop 6052 AUSC 3651 South IH 35 Austin, TX 78741.
  • SRCForm p.1 — Line 3c requires the Country (including postal code) for the filer's address.

Common confusion points

When should I file this form?

You must file Form 8809-I before the due date of Form 8966, but you cannot file it before January 1 of the filing year.

Check the 'When To File' section on Instructions p.1.

What is the standard extension period granted by this form?

The automatic extension to file Form 8966 is 90 days from the original due date.

Confirm the duration stated in the 'Extension Period' section on Instructions p.1.

How do I request *more* than the initial 90-day extension?

You must apply for an additional 90-day extension under the hardship exception, which is not automatic.

Verify that extenuating circumstances prevented filing by the first granted date (Instructions p.1).

What happens if I file late without this form?

Filers may be subject to a late filing penalty if Form 8966 is filed late and an approved extension was not received.

Review the 'Penalty' section on Instructions p.1.

Do I need to include anything else when mailing this form?

Do not send a copy of Form 8809-I or any letters along with it (when filing for Form 8966).

Check the Note under the 'When To File' section on Instructions p.1.

What is the address to mail this form to?

Mail paper Form 8809-I to: Internal Revenue Service FATCA, Stop 6052 AUSC 3651 South IH 35 Austin, TX 78741.

Confirm this mailing address under the 'Where To File' section on Instructions p.1.

Workflow map

Related forms and next steps

4 signals

Before

Form 8966 (The form that requires the extension of time to file.)

Current

8809I

After

Not stated in the official source — verify on the agency site (Form 8809-I extends filing for Form 8966).

Often used with

FATCA (This is the subject matter governed by Form 8966.)

⚠ If something goes wrong

  • Form 8966 (Filing late without an approved extension subjects you to a penalty.)

Questions about IRS Form 8809I

What is IRS Form 8809I used for?

This form allows a filer to ask the IRS for extra time to turn in Form 8966, which reports on Foreign Account Tax Compliance Act (FATCA) information. Filing this request ensures that if you are late, you have formally asked for an extension instead of just filing past the deadline.

Who must file IRS Form 8809I?

Filers who need more time to file Form 8966 should submit Form 8809-I before the due date of Form 8966. A separate request must be filed for each individual filer requesting an extension.

What information does IRS Form 8809I require?

The form collects information starting with Lines 1 through 3c, which detail the filer's name and address. It also captures details like the GIIN (Line 10) and TIN (Line 11) of the entity being reported on.

When is IRS Form 8809I due?

Form 8809-I must be filed by the due date of Form 8966, which is March 31 of the year following the tax year. It should be filed as soon as an extension is necessary, but not before January 1 of that filing year.

Where do I file IRS Form 8809I?

Paper copies of Form 8809-I must be mailed to the Internal Revenue Service FATCA, Stop 6052 in Austin, TX 78741. The source does not specify an electronic filing location for this form.

How do I complete IRS Form 8809I?

First, complete Lines 1 through 3c with your contact information. If applicable, fill out lines like 5 (TIN) and 6a through 6c before detailing the entity on lines 7 through 11. For an additional extension, a signature is required.

What happens if IRS Form 8809I is filed incorrectly?

Filers may face a late filing penalty if Form 8966 is filed late and the filer has not applied for and received an approved extension of time to file via Form 8809-I.

When should I file this form?

You must file Form 8809-I before the due date of Form 8966, but you cannot file it before January 1 of the filing year. Check the 'When To File' section on Instructions p.1.

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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