If you file 10 or more of this common form, you now have no choice but to file them electronically. For Tax Year ’08, if you are filing Form 8809, Application for Extension of Time to File Information Returns, you must file the form electronically if you have 10 or more filers. (The threshold used to be 50 or more.)

The form is used if you want to file for an extension for any of the following forms: W-2, W-2G, 1099, 1098, 5498, 1042-S and 8027.

Even if you have 10 or fewer filers, IRS encourages you to file 8809 electronically through the FIRE system.

Tags: Best practices, E-filing, Tax filing