Form 8508 Request for Waiver From FilingInformation Returns Electr

Department of the Treasury - Internal Revenue Service

Form

OMB Number
1545-0957

Request for Waiver From Filing
Information Returns Electronically

8508

(September 2017)

(Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027, or ACA Forms
1095-B, 1095-C or an Authoritative Transmittal Form 1094-C (Refer to Instructions for Form 1094-C and 1095-C))
(Please type or print in black ink when completing this form - Refer to instructions on the back.)

Note: Only the person required to file electronically can sign Form 8508. A transmitter cannot sign Form 8508 for the payer, unless a
power of attorney has been established. If you have a power of attorney, attach a copy to this form.
1. Type of submission

Original

Reconsideration

2. Payer name, complete address, and contact person name and telephone number (if
different than payer name. (A separate Form 8508 must be filed for each payer requesting

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

a waiver.)

Payer name

4. Contact person

Address

Telephone number

City
5. Waiver
Requested
for:

State

Zip code

Enter the Number of Returns that:
(a) You expect to file
on paper

Email address
Waiver
Requested
for:

(b) You expect to file
next tax year

1042-S

1099-OID

1094-C/1095-C

1099-PATR

1095-B

1099-Q

1097-BTC

1099-R

1098

1099-S

1098-C

1099-SA

1098-E

3921

1098-Q

3922

1098-T

5498

1099-A

5498-ESA

1099-B

5498-SA

1099-C

8027

1099-CAP

W-2

1099-DIV

W-2AS

1099-G

W-2G

1099-INT

W-2GU

1099-K

W-2PR

1099-LTC

W-2VI

Enter the Number of Returns that:
(a) You expect to file
on paper

(b) You expect to file
next tax year

1099-MISC
6. Is this waiver requested for corrections ONLY?

Yes

No

7. Is this the first time you requested a waiver from the electronic filing requirements for any of the forms listed in Block 5?
Yes (Skip to signature line)

No (Complete Block 8 if your request is due to undue hardship)

8. Enter two current cost estimates provided to you by third parties for software, software upgrades or
programming for your current system, or costs to prepare your files for you.
Cost estimates for any reason other than the preparation of electronic files will not be acceptable.
Attach the two current cost estimates to Form 8508.
Note: Failure to provide current cost estimates and/or signature will result in a 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.
9. Signature

Catalog Number 63499V

Title

Date

www.irs.gov

Form

8508 (Rev. 9-2017)

Page 2

General Instructions
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,
1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series,
8027, or 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) electronically for the current tax year.
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, an approval or denial letter will be
issued.

Note: If your request is not due to undue hardship, as defined
above, attach a detailed explanation of why you need a
waiver.
Block 9. The waiver request must be signed by the payer or a
person duly authorized to sign a return; or who has the ability to
execute agreements that are contractual and legally enforceable
against the business. A transmitter cannot sign Form 8508 for the
payer, unless a power of attorney has been established. If you
have a power of attorney, attach a copy to this form.

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.
Refer to General Instructions for Certain Information Returns,
Publication 1239, Specifications for Electronic Filing of Form 8027,
Employer's Annual Information Return of Tip Income and Allocated
Tips, and ACA Forms 1095-B, 1095-C and 1094-C Form
Instructions for the due dates. Waiver requests will be processed
Note: When completing this form, type or print clearly in BLACK
beginning January 1st of the calendar year for which the returns
ink.
are due.
Note: Beginning in January 1, 2017, Forms W-2 and 1099-MISC
Specific Instructions
Block 1. Indicate the type of submission by checking the "Original" with non-employee compensation are required to be filed by
January 31, 2017, which is the same day copies are required to be
or "Reconsideration" box. An original submission is your first
sent to the recipients.
request for a waiver for the current year. A reconsideration
Where to File By Mail:
indicates that you are submitting additional information you think
Internal Revenue Service
may reverse a denial of an originally submitted request.
Attn: Extension of Time Coordinator
Note: You cannot request a waiver for a prior or future calendar
240 Murall Drive Mail Stop 4360
year.
Kearneysville, WV 25430
Block 2. Enter the name and complete address of the payer.
Block 3. Enter the nine-digit Taxpayer Identification Number (TIN)
By Fax:
1-877-477-0572
[Employer Identification Number (EIN) or the Social Security
304-579-4105 (International)
Number (SSN)] of the payer.
Block 4. Enter the telephone number and email address of the
Please either fax or mail, do not do both.
person to contact if additional information is needed.
For additional information on filing of information returns
Block 5. Check the box(es) beside the form(s) for which the
electronically, contact the IRS at:
waiver is being requested.
866-455-7438
Block 5a. For each type of information return checked, enter the
304-263-8700 (International)
total number of forms you expect to file on paper.
Penalty. If you are required to file electronically but fail to do so
Block 5b. Provide an estimate of the total number of information
and you do not have an approved waiver on record, you may be
returns you expect to file for the following tax year.
subject to a penalty. For more information refer to General
Block 6. Indicate whether or not this waiver is requested for
Instructions for Certain Information Returns.
corrections only. If you request a waiver for original documents
Paperwork Reduction Act Notice. We ask for the information on
and it is approved, you will automatically receive a waiver for
these forms to carry out the Internal Revenue Laws of the United
corrections. However, if you can submit your original returns
States. You are not required to provide the information requested
electronically, and are requesting to submit corrections on paper, a on a form that is subject to the Paperwork Reduction Act unless
waiver must be requested for corrections only.
the form displays a valid OMB control number. Books or records
Block 7. If this is the first time you have requested a waiver for
relating to a form must be retained as long as their contents may
any of the forms listed in Block 5, for any tax year, check “YES”
become material in the administration of any Internal Revenue law.
and skip to Block 9, Signature. However, if you have requested a
Generally, tax returns and return information are confidential, as
waiver in the past and check “NO,” complete Block 8 to establish
required by Code section 6103. The time needed to provide this
undue hardship.
information would vary depending on individual circumstances.
Note: Under Regulations Section 301.6011-2(c)(2),“The
The estimated average time is:
principal factor in determining hardship will be the amount, if Preparing Form 8508 . . . . . . . . . . . . . . . . . . . . . . . . . 15 min.
any, by which the cost of filing the information returns in
If you have comments concerning the accuracy of these time
accordance with this section exceeds the cost of filing the
estimates or suggestions for making this form simpler, we would
returns on other media.”
be happy to hear from you. You can write to the Internal Revenue
Block 8. Enter the current cost estimates from two service
Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:
bureaus or other third parties. These cost estimates must reflect
T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC
the total amount that each service bureau will charge for software, 20224.
software upgrades or programming for your current system, or
costs to prepare your electronic 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.
If you request a waiver for Form 8027, Employer’s Annual
Information Return of Tip Income and Allocated Tips include a
copy of the approved waiver when filing paper Forms 8027. Do not
send a copy of the approved waiver when filing any other paper
information returns.

Catalog Number 63499V

www.irs.gov

Form

8508 (Rev. 9-2017)