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General Instructions
Purpose of Form. Use this form to request a waiver of the requirement to file • Business suffered a catastrophic event in a federally declared disaster area
electronically for the current tax year. This form supports both the Filing Information that made the business unable to resume operations or made necessary
Returns Electronically (FIRE) and Information Return Intake System (IRIS) systems. records unavailable.
Request an electronic filing waiver for Forms: W-2, W-2AS, W-2G, W-2GU, W-2PR, • Fire, casualty, or natural disaster affected the operation of the business.
W-2VI, 1042-S, 1097-BTC, 1098 Series except 1098-F, 1099 Series, 3921, 3922,
5498 Series except 5498-QA, 8027, Affordable Care Act (ACA) Forms 1095-B, • Death, serious illness, or unavoidable absence of the individual responsible
1095-C, or an Authoritative Transmittal Form 1094-C (refer to Instructions for Form for filing the information returns affected the operation of the business.
1094-C and 1095-C). Complete a Form 8508 for each Taxpayer Identification • Business was in its first year of establishment.
Number (TIN). You may use one Form 8508 for multiple types of forms. After • Foreign entity who is unable to file electronically due to inability to obtain
evaluating your request, an approval or denial letter will be issued. software, third party provider, or other issues outside of their control.
If you request a waiver for Form 8027, Employer’s Annual Information Return of Block 9. If your application for a waiver is based on undue financial hardship,
Tip Income and Allocated Tips, include a copy of the approved waiver when you must obtain current cost estimates from two service bureaus or other third
filing paper Forms 8027. Do not send a copy of the approved waiver when filing parties. These cost estimates must reflect the total amount that each service
any other paper information returns. bureau will charge for software, software upgrades, programming for your
If the IRS grants a waiver from e-filing any information return, that waiver current system, or costs to prepare or obtain assistance to meet and comply
automatically applies to all Forms 8300 for the duration of the calendar year. A with electronic filing requirements. Enter the current costs in Block 9 and attach
business may not request a waiver from filing only Forms 8300 electronically. the cost estimates to Form 8508. If you do not provide two written cost
estimates from service bureaus or other third parties, we will automatically deny
Note: When completing this form, type or print clearly in BLACK ink. any request based on undue financial hardship. Cost estimates from prior years
will not be accepted.
Specific Instructions Block 10. The waiver request must be signed by the taxpayer, or a person duly
Block 1. Indicate the type of submission by checking the "Original" or authorized to sign a return or who can execute agreements that are contractual
"Reconsideration" box. An original submission is your first request for a waiver and legally enforceable against the taxpayer. A transmitter cannot sign Form
for the current year. A reconsideration indicates that you are submitting 8508 for the issuer unless a power of attorney has been established. If you have
additional information you think may reverse a denial of an originally submitted a power of attorney, attach a copy to this form.
request.
Block 1a. Enter the tax year for which the waiver is being requested. Filing Instructions
Note: You cannot request a waiver for a prior or future calendar year. When to File. You should file Form 8508 at least 45 days before the due date
Block 2. Enter the name and complete address of the issuer (i.e., corporation, of the returns for which you are requesting a waiver. Refer to General
trust, individual, government entity, employer, or plan administrator). Instructions for Certain Information Returns at IRS.gov/1099GeneralInstructions.
Waiver requests will be processed beginning January 1st of the calendar year
Block 3. Enter the nine-digit taxpayer identification number (TIN) [employer for which the returns are due.
identification number (EIN) or social security number (SSN)] of the issuer. Note: Forms W-2 and 1099-NEC are required to be filed by January 31, which
Block 4. Enter name, telephone number and email address of the person to is the same day copies are required to be sent to the recipients.
contact if additional information is needed. If you are completing Block 6 to notify the IRS of a religious exemption, you can
Block 5. Check the box(es) beside the form(s) for which the waiver is being file Form 8508 before or at the same time you file your information returns.
requested. Where to File Form 8508 By Mail:
Block 5a. For each type of information return checked, enter the total number of Internal Revenue Service
forms you expect to file on paper. Attn: Extension of Time Coordinator
Block 5b. Provide an estimate of the total number of information returns you 240 Murall Drive Mail Stop 4360
expect to file for the following tax year. Kearneysville, WV 25430
Block 6. If using the technology required to file electronically conflicts with your By Fax:
religious beliefs, you are automatically exempt from filing electronically. 1-877-477-0572
Although you are not required to file Form 8508 or take any action to claim your 304-579-4105 (International)
exemption, you should notify the IRS that you qualify for a religious exemption
in advance of filing information returns. Complete and file Form 8508 using Either fax or mail, do not do both. Fax is the preferred method.
block 6. If you do, we will record your exemption in our records. You do not For additional information about filing information returns electronically, contact
need to file Form 8508 in subsequent years. the IRS at:
Block 7. Indicate whether this waiver is requested for corrections only. If you 866-455-7438 (Toll free)
request a waiver for original documents and it is approved, you will 304-263-8700 (International)
automatically receive a waiver for corrections. However, if you can submit your Penalty. If you are required to file electronically but fail to do so and you do not
original returns electronically, and are requesting to submit corrections on have an approved waiver on record, you may be subject to a penalty. For more
paper, a waiver must be requested for corrections only. If filing through IRIS, information refer to General Instructions for Certain Information Returns.
leave box 7 blank.
Paperwork Reduction Act Notice. We ask for the information on these forms
Block 8. If this is the first time you have requested a waiver for any of the forms to carry out the Internal Revenue Laws of the United States. You are not
listed in Block 5, for any tax year, check “YES” and skip to Block 10, Signature. required to provide the information requested on a form that is subject to the
Your first request will be automatically granted. However, if you have requested Paperwork Reduction Act unless the form displays a valid OMB control number.
a waiver in the past, check “NO,” and attach the justification for the waiver, Books or records relating to a form must be retained if their contents may
discussed next. become material in the administration of any Internal Revenue law. Generally,
Justification for the Waiver. Attach required cost estimates or a written tax returns and return information are confidential, as required by Code section
statement (described later) justifying your application for a waiver of the 6103. The time needed to provide this information will vary depending on
requirement to electronically file your information returns. Examples include: individual circumstances. The estimated average time is:
• Undue financial hardship in which the cost of filing the information returns, in Preparing Form 8508 . . . . . . . . . . . . . . . . . . . . . . . . . 45 min.
accordance with this section, exceeds the cost of filing the returns on other If you have comments concerning the accuracy of these time estimates or
media. Please provide two cost estimates comparing the filing of information suggestions for making this form simpler, we would be happy to hear from you.
returns, in accordance with this section, with the cost to file in paper form. Write to the Internal Revenue Service, Tax Products Coordinating Committee,
Complete Block 9. SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC
• Rural filers without access to internet and filers that lack digital literacy are 20224.
expected to make a good faith effort to comply with the electronic filing
requirement. Filers may submit a Form 8508 if obtaining the necessary
assistance to file electronically would cause an undue financial hardship.
Please provide two cost estimates comparing the filing of information returns,
in accordance with this section, with the cost to file in paper form. Complete
Block 9.
Catalog Number 63499V www.irs.gov Form 8508 (Rev. 11-2023)
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