What Letters 5381, 5382, 5383, 5365 is
5381 denies a late Form 8809 extension request; 5365 says an 8809 was incomplete; 5382 approves and 5383 denies a Form 8508 e-file waiver. No approval letters are ever issued for Form 8809 extensions; silence is approval, so keep the FIRE or IRIS acknowledgment as your only proof (IRM 3.42.9.11).
The deadline
A denied 8508 can be reconsidered within 30 days of the letter (60 outside the U.S.).
What to do
For an 8508 denial, check the reason against the eight acceptable reasons; hardship requests need two service-bureau cost estimates.
Form 8809: what is automatic and what is not
Form 8809 requests a 30-day extension of the deadline to file information returns with the IRS. For most forms (the 1099 series other than the NEC, 1098, 5498, 1042-S, W-2G and others) the first 30 days are automatic: file the 8809 by the return's due date, electronically through FIRE or IRIS or on paper, and the extension is granted with no reason required. For Form W-2 and Form 1099-NEC there is no automatic extension; the 8809 must be on paper, signed, and state one of the listed circumstances (a catastrophic event, fire or casualty, death or serious illness of the person responsible, or a first-year filer). A second 30-day extension for the other forms also requires a listed reason. None of this extends the date for furnishing statements to payees, which has its own separate request process.
The IRS does not send approval letters for Form 8809. The FIRE or IRIS acknowledgment is the only record that the request was made and accepted, which is why the letters in this family are all denials or deficiency notices.
Form 8508: the e-file waiver
Since the 2023 returns, a filer with ten or more information returns in aggregate must file them electronically, and Form 8508 is the request for a one-year waiver of that requirement. It should be filed at least 45 days before the returns are due, must give a reason from the form's list (undue hardship, with two cost estimates from service bureaus, is the usual one), and a waiver granted for one year does not carry over. Letter 5382 grants the waiver and Letter 5383 denies it; a denial can be reconsidered within 30 days of the letter date, 60 for a filer outside the United States. A payer who files on paper without a waiver when e-filing was required has filed late for penalty purposes, which is one of the failure types a Notice 972CG lists. The FIRE to IRIS page covers the e-file systems themselves.
Questions about Letters 5381, 5382, 5383, 5365
Who receives Letters 5381, 5382, 5383, 5365?
Payer. 5381 denies a late Form 8809 extension request; 5365 says an 8809 was incomplete; 5382 approves and 5383 denies a Form 8508 e-file waiver.
What is the deadline on Letters 5381, 5382, 5383, 5365?
A denied 8508 can be reconsidered within 30 days of the letter (60 outside the U.S.).
What should I do when Letters 5381, 5382, 5383, 5365 arrives?
For an 8508 denial, check the reason against the eight acceptable reasons; hardship requests need two service-bureau cost estimates.
Is Letters 5381, 5382, 5383, 5365 about my own income tax?
No. This decoder covers information reporting and withholding: the notices a payer, filer or payee sees because of Forms 1099, W-2, 945 and the TINs on them. Individual income-tax notices follow a different track.
Have a different notice? The IRS notice decoder lists all 77 in the order they tend to arrive.