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

(January 2021)

(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 3. Taxpayer Identification Number
different than payer name. (A separate Form 8508 must be filed for each payer requesting a
waiver))

Payer name

4. Contact person

Address

Telephone number

City
5. Waiver
Requested
for:

(9-digit EIN/SSN)

State

Zip code

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

(b) You expect to file
next tax year

Email address
Waiver
Requested
for:

1042-S

1099-MISC

1094-C/1095-C

1099-NEC

1095-B

1099-OID

1097-BTC

1099-PATR

1098

1099-Q

1098-C

1099-R

1098-E

1099-S

1098-F

1099-SA

1098-Q

1099-SB

1098-T

3921

1099-A

3922

1099-B

5498

1099-C

5498-ESA

1099-CAP

5498-SA

1099-DIV

8027

1099-G

W-2

1099-INT

W-2AS

1099-K

W-2G

1099-LS

W-2GU

1099-LTC

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

(b) You expect to file
next tax year

W-2PR

6. Is this waiver requested for corrections ONLY?

Yes

No

W-2VI

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. 1-2021)

General Instructions
Purpose of Form. Use this form to request a waiver from filing
electronically for the current tax year. Request a waiver from filing
electronically for the current tax year for the following change to forms:
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).
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.

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.

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 beginning January 1st of the calendar year
for which the returns are due.

Note: When completing this form, type or print clearly in BLACK ink.

Note: Forms W-2 and 1099-NEC are required to be filed by January 31,
which is the same day copies are required to be sent to the recipients.

Specific Instructions

Where to File By Mail:

Block 1. Indicate the type of submission by checking the "Original" or
"Reconsideration" box. An original submission is your first request for a
waiver for the current year. A reconsideration indicates that you are
submitting additional information you think may reverse a denial of an
originally submitted request.

Internal Revenue Service
Attn: Extension of Time Coordinator
240 Murall Drive Mail Stop 4360
Kearneysville, WV 25430
By Fax:

Note: You cannot request a waiver for a prior or future calendar year.

1-877-477-0572
304-579-4105 (International)

Block 2. Enter the name and complete address of the payer.
Block 3. Enter the nine-digit taxpayer identification number (TIN)
[employer identification number (EIN) or social security number (SSN)] of
the payer.

Please either fax or mail, do not do both. Fax is the preferred
method.
For additional information on filing of information returns electronically,
contact the IRS at:

Block 4. Enter name, telephone number and email address of the
person to contact if additional information is needed.

866-455-7438 (Toll free)
304-263-8700 (International)

Block 5. Check the box(es) beside the form(s) for which the waiver is
being requested.
Block 5a. For each type of information return checked, enter the total
number of forms you expect to file on paper.
Block 5b. Provide an estimate of the total number of information returns
you expect to file for the following tax year.
Block 6. 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, and are requesting to
submit corrections on paper, a waiver must be requested for corrections
only.
Block 7. If this is the first time you have requested a waiver for any of
the forms listed in Block 5, for any tax year, check “YES”
and skip to Block 9, Signature. However, if you have requested a waiver
in the past, check “NO,” complete Block 8 to establish undue hardship.
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.”

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. For more information refer to General Instructions for Certain
Information Returns.
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.

Block 8. Enter the current 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,
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.
Note: If your request is not due to undue hardship, as defined
above, attach a detailed explanation of why you need a waiver.

Catalog Number 63499V

www.irs.gov

Form

8508 (Rev. 1-2021)