Form 8508 (Rev. 9-2026)

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Department of the Treasury - Internal Revenue Service

Form

OMB Number
1545-0957

Application for a Waiver from
Electronic Filing of Information Returns

8508

(September 2026)

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 issuer 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

1a. Requested tax year
3. Taxpayer Identification Number

2. Issuer name

(9-digit EIN/SSN)

Address
City

State

Zip code

4. Contact person
Telephone number
5. Waiver
Requested
for:

Email address
Enter the Number of Returns that:
(a) You expect to file (b) You expect to file
on paper
next tax year

Waiver
Requested
for:

1042-S

1099-OID

1094-C/1095-C

1099-PATR

1095-B

1099-Q

1097-BTC

1099-QA

1098

1099-R

1098-C

1099-S

1098-E

1099-SA

1098-Q

1099-SB

1098-T

3921

1098-VLI

3922

1099-A

5498

1099-B

5498-ESA

1099-C

5498-QA

1099-CAP

5498-SA

1099-DIV

5498-TA

1099-G

8027

1099-INT

W-2

1099-K

W-2AS

1099-LPS

W-2G

1099-LS

W-2GU

1099-LTC

W-2PR

1099-MISC

W-2VI

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

1099-NEC
6. Are you completing this form because using the technology required to file electronically conflicts with your
religious beliefs and you are requesting the IRS record your religious exemption

Yes

No

7. Is this waiver requested for corrections only

Yes

No

8. 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 Block 10, Signature)
No (See instructions for required documents and complete Block 9 if your request is due to undue hardship)
9. If your request is due to undue financial hardship, enter two current cost estimates
Cost estimate
and the dates they were 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
Cost estimate
for any reason other than the preparation of electronic files will not be acceptable. See
Block 9 instructions for more detail

Date provided
Date provided

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
Catalog Number 63499V

Title

Date
www.irs.gov

Form 8508 (Rev. 9-2026)

General Instructions
Purpose of Form. Use this form to request a waiver of the requirement to file
electronically for the current tax year. This form supports both the Filing Information
Returns Electronically (FIRE) and Information Return Intake System (IRIS) systems.
Request an electronic filing waiver for Forms: W-2, W-2AS, W-2G, W-2GU, W-2PR,
W-2VI, 1042-S, 1097-BTC, 1098 Series except 1098-F, 1099 Series, 3921, 3922,
5498 Series, 8027, Affordable Care Act (ACA) Forms 1095-B, 1095-C, or an
Authoritative Transmittal Form 1094-C (refer to Instructions for Forms 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.

• Business suffered a catastrophic event in a federally declared disaster area
that made the business unable to resume operations or made necessary
records unavailable.
• Fire, casualty, or natural disaster affected the operation of the business.
• Death, serious illness, or unavoidable absence of the individual responsible
for filing the information returns affected the operation of the business.
• Business was in its first year of establishment.
• Foreign entity who is unable to file electronically due to inability to obtain
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
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. If your application for a waiver is based on undue financial hardship,
you must obtain 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 or obtain assistance to meet and comply
with electronic filing requirements. Enter the current costs and dates provided in
Block 9 and attach 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 any request based on undue financial hardship. Cost
estimates from prior years will not be accepted.

If the IRS grants a waiver from e-filing any information return, that waiver
automatically applies to all Forms 8300 for the duration of the calendar year. A
business may not request a waiver from filing only Forms 8300 electronically.
Note: When completing this form, type or print clearly in BLACK ink.

Specific Instructions
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.

Block 10. The waiver request must be signed by the taxpayer, or a person duly
authorized to sign a return or who can execute agreements that are contractual
and legally enforceable against the taxpayer. A transmitter cannot sign Form
8508 for the issuer unless a power of attorney has been established. If you have
a power of attorney, attach a copy to this form.

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 paper filing
due date of the returns for which you are requesting a waiver. Refer to
Publication 1099, General Instructions for Certain Information Returns at
IRS.gov/1099GeneralInstructions for due dates. Waiver requests will be
processed after January 1st of the calendar year for which the returns are due.

Block 2. Enter the name and complete address of the issuer (i.e., corporation,
trust, individual, government entity, employer, or plan administrator).
Block 3. Enter the nine-digit taxpayer identification number (TIN) [employer
identification number (EIN) or social security number (SSN)] of the issuer. A
separate Form 8508 must be filed for each issuer requesting a waiver.

If you are completing Block 6 to notify the IRS of a religious exemption, you can
file Form 8508 before or at the same time you file your information returns.

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

How to File. Select only one of the following methods:
Online:
IRS.gov/forms-pubs/mobile-friendly-forms. Search or scroll to
find Form 8508.

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.

By Fax:
Internal Revenue Service
Attn: Extension of Time Coordinator
877-477-0572
304-579-4105 (International)

Block 5b. Provide an estimate of the total number of information returns you
expect to file for the following tax year.
Block 6. If using the technology required to file electronically conflicts with your
religious beliefs, you are automatically exempt from filing electronically.
Although you are not required to file Form 8508 or take any action to claim your
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
Block 6. If you do, we will record your exemption in our records. You do not
need to file Form 8508 in subsequent years.
Block 7. Indicate whether 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 8. 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 10, Signature.
Your first request will be automatically granted. However, if you have requested
a waiver in the past, check “NO,” and attach the justification for the waiver,
discussed next.
Justification for the Waiver. Attach required cost estimates or a written
statement (described later) justifying your application for a waiver of the
requirement to electronically file your information returns. Examples include:
• Undue financial hardship in which the cost of filing the information returns, in
accordance with this section, exceeds the cost of filing the returns on other
media. Provide two cost estimates comparing the filing of information returns
electronically with the cost of filing the returns on paper. Complete Block 9.
• 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.
Provide two cost estimates comparing the filing of information returns
electronically with the cost of filing the returns on paper. Complete Block 9.

Catalog Number 63499V

By Mail:
Internal Revenue Service
Attn: Extension of Time Coordinator
240 Murall Drive Mail Stop 4360
Kearneysville, WV 25430
For additional information about filing information returns electronically, contact
the IRS at:
866-455-7438 (Toll free)
304-263-8700 (International)
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 Publication 1099, 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 if 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 will vary depending on
individual circumstances. The estimated average time is:
Preparing Form 8508 . . . . . . . . . . . . . . . . . . . . . . . . . 45 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.
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.

www.irs.gov

Form 8508 (Rev. 9-2026)