The new regulations remove the 30-day automatic extension of time to file certain information returns (Forms 1099 (series), 1098 (series), 1097 (series), 5498 (series), W-2 (series), W-2G, 1042-S, 1095-B, 1095-C, 3921, 3922, and 8027) that was previously provided by 1.6081-8 and Form 8809, Request for Extension of Time to File Information Returns, and remove the opportunity for a second 30-day extension of time to file information returns. Under the new regulations, filers and transmitters of these information returns may request a 30-day extension of time to file the information returns by timely submitting a Form 8809, including an explanation of the reasons for requesting the extension and signed under penalty of perjury, to the IRS in accordance with the form and instructions. The IRS will consider each request on a case-by-case basis to determine if it will grant an extension.