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