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Form 8508-I (11-2015) Page 3
General Instructions 2 IGA. Waiver requests will be processed beginning
January 1st of the calendar year the return is due.
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue How to file
laws of the United States. You are not required to Mail to: Internal Revenue Service
provide the information requested on a form that is FATCA, Stop 6052 AUSC
subject to the Paperwork Reduction Act unless the form 3651 South IH 35
displays a valid OMB control number. Books or records Austin, Texas 78741
relating to a form must be retained as long as their
contents may become material in the administration of For further information concerning the filing of information
any Internal Revenue law. Generally, tax returns and returns to the IRS electronically, contact the IRS
return information are confidential, as required by Code Enterprise Computing Center at the address above or by
section 6103. telephone at 866-455-7438.
The time needed to provide this information would vary Penalty. If you are required to file electronically but fail to
depending on individual circumstances. The estimated do so and you do not have an approved waiver on record,
average time is: penalties under Code sections 6721 through 6724 may
Learning about the law and the form . . 12 min. apply.
Recordkeeping . . . . . . . . 3 hrs., 49 min.
Specific Instructions
Preparing the form . . . . . . . . . 16 min.
Tip: For definitions of terms used in these instructions,
If you have comments concerning the accuracy of see the Instructions for Form 8966.
these time estimates or suggestions for making this form Line 1. Indicate the type of submission by checking the
simpler, we would be happy to hear from you. You can appropriate box. An original submission is your first
write to the Internal Revenue Service, Tax Forms and request for a waiver for the current year. A
Publications Division, 1111 Constitution Ave. NW, reconsideration indicates that you are submitting
IR-6526, Washington, DC 20224. additional information to the IRS that you feel may reverse
Do not send the forms to this office. Instead, see the a denial of an original request.
instructions, later, on how to file. Lines 2 through 4c. Enter the filer's name and complete
When completing this form, type or print clearly in mailing address, including the country and postal code.
BLACK ink. Use the name and address where you want
correspondence sent. If the filer's post office does not
Purpose of form. Use this form to request a waiver from
deliver mail to a street address and the filer has a post
filing Form 8966 electronically for the current tax year.
office box, enter the filer's post office box number instead
After evaluating your request, the IRS will notify you as to
of the filer's street address. A Direct Reporting NFFE, a
whether your request is approved or denied.
Sponsoring Entity filing on behalf of a Sponsored FFI or a
Who should file. Filers who are requesting a waiver from Sponsored Direct Reporting NFFE, or a trustee filing on
filing Form 8966 electronically should file this form. See behalf of a Trustee-Documented Trust must identify itself
Treasury regulations section 301.1474-1(a). Submit a as the filer and provide its identifying information on lines
separate form for each filer that is requesting a waiver 2 through 4c. Sponsored FFIs, Sponsored Direct
from electronic filing. For purposes of this request, if you Reporting NFFEs, and Trustee-Documented Trusts are
are a Sponsoring Entity filing on behalf of your Sponsored identified on line 7.
Entities, you are the filer and should submit one request Line 5. If the filer has been assigned a GIIN by the IRS,
for all of your Sponsored Entities listed on line 7. If you enter it on line 5. A Sponsoring Entity or trustee filing on
are requesting a waiver from electronic filing of Form behalf of a Sponsored FFI, Sponsored Direct Reporting
8966 both on behalf of yourself and with respect to NFFE, or Trustee-Documented Trust, as applicable,
reporting on behalf of a Sponsored Entity, you must should enter the GIIN it received when it registered as a
submit separate requests. Sponsoring Entity or trustee, not a separate GIIN (if any) it
Note: Entities that are located in a Model 1 jurisdiction received when it registered as a PFFI or RDC FFI. A
and reporting on behalf of themselves (or any entities Sponsoring Entity or trustee requesting a waiver from
that are reporting on behalf of another entity that is filing Form 8966 electronically on its own behalf should
located in a Model 1 jurisdiction) may not request a enter the GIIN it received when it registered as a PFFI or
waiver from electronic filing of Form 8966 from the IRS RDC FFI.
because they must report directly to the Model 1 Line 6. If the filer has been assigned a U.S. TIN by the
jurisdiction's tax authority. IRS, enter it on line 6. A filer is not required to obtain a
TIN in order to file Form 8508-I.
Filing Instructions Lines 6a through 6c. Enter the name, email, and phone
When to file. You should file Form 8508-I at least 45 days number of someone who is familiar with this request
before the due date of the Form 8966. Form 8966 is due whom the IRS can contact if additional information is
March 31 of the year following the reporting year, unless required.
you are an FFI reporting under a Model 2 IGA with a
different reporting date specified in the applicable Model
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