Form 8508 Request for Waiver From FilingInformation Returns Electr

Request for Waiver From Filing
Information Returns Electronically

Form 8508
(Rev. 6-2008)

Internal Revenue Service
Department of the Treasury

OMB Number
1545-0957

(Forms W-2, W-2G, 1042-S, 1098 Series, 1099 Series, 5498 Series, and 8027)
(Please type or print in black ink when completing this form - see instructions on back.)

Note: Only the person required to file electronically can file Form 8508. A transmitter cannot file Form 8508 for the payer,
unless he or she has a power of attorney. If you have a power of attorney, attach a letter to the Form 8508 stating this fact.

1. Type of submission

Original

Reconsideration

2. Waiver requested 3. Payer name, complete address, and contact person. (A separate

4. Taxpayer Identification Number
(9-digit EIN/SSN)

for tax year (Enter Form 8508 must be filed for each payer requesting a waiver.)
one year only)
Name

5. Telephone number
Address

20

(
City

State

ZIP

)
Email Address

Contact Name

6. Waiver
Requested for

Enter the Number of Returns That:
(a) You wish to
file on paper

(b) You expect to
file next tax year

Enter the Number of Returns That:
Waiver
Requested for

1042-S

1099-PATR

1098

1099-Q

1098-C

1099-R

1098-E

1099-S

1098-T

1099-SA

1099-A

5498

1099-B

5498-ESA

1099-C

5498-SA

1099-CAP

8027

1099-DIV

W-2

1099-G

W-2AS

1099-H

W-2G

1099-INT

W-2GU

1099-LTC

W-2PR

1099-MISC

W-2VI

(b) You expect to
file next tax year

(a) You wish to
file on paper

1099-OID
Yes
No
7. Is this waiver requested for corrections ONLY?
8. Is this the first time you requested a waiver from the electronic filing requirements for any of the forms listed in Block 6?
Yes (Skip to signature line)

No (Complete Block 9 if your request is due to undue hardship)

9. Enter two current cost estimates given to you by third parties for software, software upgrades or
programming for your current system, or costs for preparing your files for you.

$

Cost estimates for any reason other than the preparation of electronic files will not be acceptable.
Attach these two written cost estimates to the Form 8508. Failure to provide current cost estimates
and/or signature will result in denial of your waiver request.

$

Under penalties of perjury, I declare that I have examined this document, including any accompanying
statements, and, to the best of my knowledge and belief, it is true, correct, and complete.
10. Signature

For Paperwork Reduction Act Notice, see back of this form.

Title

Catalog Number 63499V

Date

Form 8508 (Rev. 6-2008)

General Instructions

Block 6b. –Provide an estimate of the total number of information
returns you plan to file for the following tax year.

Paperwork Reduction Act Notice. We ask for the information
on these forms to carry out the Internal Revenue Laws of the
United States. You are not required to provide the information
requested on a form that is subject to the Paperwork Reduction
Act unless the form displays a valid OMB control number.
Books or records relating to a form must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by Code section 6103.
The time needed to provide this information would vary
depending on individual circumstances. The estimated average
time is:
Preparing Form 8508 . . . . . . . . . . . . . . . . . . . . . . . . . 15 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
be happy to hear from you. You can write to the Internal
Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406,
Washington, DC 20224.
DO NOT SEND THE FORMS TO THIS OFFICE. Instead, see
the instructions below on where to file. When completing this
form, please type or print clearly in BLACK ink.
Purpose of Form. Use this form to request a waiver from filing
Forms W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2VI, 1042-S,
1098 Series, 1099 Series, 5498 Series, or 8027 electronically for
the tax year indicated in Block 2 of this form. Complete a Form
8508 for each Taxpayer Identification Number (TIN). You may
use one Form 8508 for multiple types of forms. After evaluating
your request, IRS will notify you as to whether your request is
approved or denied.

Specific Instructions
Block 1. –Indicate the type of submission by checking the
appropriate box. An original submission is your first request for
a waiver for the current year. A reconsideration indicates that
you are submitting additional information to IRS that you feel
may reverse a denial of an originally submitted request.
Block 2. –Enter the tax year for which you are requesting a
waiver. Only waiver requests for the current tax year can be
processed. If this block is not completed, the IRS will assume
the request is for the current tax year.

Block 7. –Indicate whether or not this waiver is requested for
corrections only. If you request a waiver for original documents
and it is approved, you will automatically receive a waiver for
corrections. However, if you can submit your original returns
electronically, but not your corrections, a waiver must be
requested for corrections only.
Block 8. –If this is the first time you have requested a waiver for
any of the forms listed in Block 6, for any tax year, check “YES”
and skip to Block 10. However, if you have requested a waiver in
the past and check “NO,” complete Block 9 to establish undue
hardship. Waivers, after the first year, are granted only in case of
undue hardship or catastrophic event.
Note: Under Regulations Section 301.6011-2(c)(2), “The principal
factor in determining hardship will be the amount, if any, by which
the cost of filing the information returns in accordance with this
section exceeds the cost of filing the returns on other media.”
Block 9. –Enter the cost estimates from two service bureaus or
other third parties. These cost estimates must reflect the total
amount that each service bureau will charge for software, software
upgrades or programming for your current system, or costs to
produce your electronic/magnetic media file only. If you
do not provide two written cost estimates from service
bureaus or other third parties, we will automatically deny
your request. Cost estimates from prior years will not be
accepted.
Note: If your request is not due to undue hardship, as
defined above, attach a detailed explanation of why you
need a waiver.
Block 10. –The waiver request must be signed by the payer or a
person duly authorized to sign a return or other document on his
behalf.

Filing Instructions
When to File. – You should file Form 8508 at least 45 days before
the due date of the returns for which you are requesting a waiver.
See Publication 1220, Part A for the due dates. Waiver requests
will be processed beginning January 1st of the calendar year the
returns are due.
Where to File. –
Internal Revenue Service
Enterprise Computing Center -Martinsburg
Information Reporting Program
240 Murall Drive
Kearneysville, WV 25430

Block 3. –Enter the name and complete address of the payer
and person to contact if additional information is needed by IRS.
Block 4. –Enter the Taxpayer Identification Number (TIN)
[Employer Identification Number (EIN) or the Social Security
Number (SSN)] of the payer. The number must contain 9-digits.
Block 5. –Enter the telephone number and Email address of the
contact person.
Block 6. –Check the box(es) beside the form(s) for which the
waiver is being requested.
Block 6a. –For each type of information return checked, enter
the total number of forms you plan to file.

For further information concerning the filing of information
returns to IRS electronically, contact the IRS Enterprise
Computing Center at the address given above or by telephone
toll-free at 866-455-7438 between 8:30 a.m. and 4:30 p.m.
Eastern Standard Time.
Penalty. –If you are required to file electronically but fail to do
so and you do not have an approved waiver on record, you may
be subject to a penalty of $50 per return unless you establish
reasonable cause.

Catalog Number 63499V

Form 8508 (Rev. 6-2008)