The IRS has issued temporary regulations, effective for the 2017
filing season, that remove the automatic 30-day extension of time
to file information returns on most of the Form W-2 series, citing
the risk and rise of stolen identity return fraud.
Treas. Reg. Secs. 1.6081-8(a) and -8(d) currently allow a person
who is required to file certain information returns, including Form
W-2, an automatic 30-day extension of time to file those
information returns, as well as an additional nonautomatic 30-day
extension of time. A filer or transmitter of the forms applies for
the automatic extension by filing Form 8809, "Application for
Extension of Time to File Information Returns."
Treas. Reg. Sec. 1.6081-8T, which is effective for the 2017
filing season, removes all of the Form W-2 series (except for Form
W-2G, pertaining to gambling winnings) from the list of information
returns eligible for an automatic 30-day extension of time. The IRS
and Treasury Department, in
