Federal Request for Waiver From Filing Information Returns Electronically
Extracted from PDF file 2022-federal-form-8508.pdf, last modified January 2023
Request for Waiver From Filing Information Returns ElectronicallyDepartment of the Treasury - Internal Revenue Service Form OMB Number 1545-0957 Application for a Waiver from Electronic Filing of Information Returns 8508 (January 2023) (Forms W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2PI, 1042-S, 1097-BTC, 1098 Series except 1098-F, 1099 Series except 1099-QA, 3921, 3922, 5498 Series except 5498-QA, 8027, ACA Forms 1095-B, 1095-C, or an Authoritative Transmittal Form 1094-C (Refer to Instructions for Form 1094-C and 1095-C)) (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 2. Issuer name, complete address, and contact person name and telephone number ((if different than issuer name. (A separate Form 8508 must be filed for each issuer requesting a waiver)) Issuer name (9-digit EIN/SSN) 4. Contact person Address Telephone number City 5. Waiver Requested for: 3. Taxpayer Identification Number 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-NEC 1094-C/1095-C 1099-OID 1095-B 1099-PATR 1097-BTC 1099-Q 1098 1099-R 1098-C 1099-S 1098-E 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 W-2PR 1099-MISC W-2VI Enter the Number of Returns that: (a) You expect to file on paper (b) You expect to file next tax year 6. Is this waiver requested for corrections ONLY? Note: If filing through IRIS, leave box 6 blank 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 (See instructions for required documents and complete Block 8 if your request is due to undue hardship) 8. If your request is due to undue financial hardship, 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. Cost estimates do not apply to all hardships, see instructions 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. 1-2023) 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 except 1099-QA, 3921, 3922, 5498 Series except 5498-QA, 8027, 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. Note: When completing this form, type or print clearly in BLACK ink. Religious beliefs. If using the technology required to file electronically conflicts with your religious beliefs, you are exempt from filing electronically and are not required to file Form 8508 or take any action in advance of filing information returns. You may also complete and file Form 8508 with a statement that using technology required to file electronically conflicts with your religious beliefs, instead of completing Blocks 6, 7, and 8. If you do, we will record your exemption in our records. If you file information returns in paper form and receive a notice or other IRS correspondence proposing a penalty for the failure 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. 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. Note: You cannot request a waiver for a prior or future calendar year. 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. Block 4. Enter name, telephone number and email address of the person to contact if additional information is needed. • 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. Block 8. 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 in Block 8 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. Block 9. 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. 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 at IRS. gov/1099GeneralInstructions. Waiver requests will be processed beginning January 1st of the calendar year for which the returns are due. 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. Where to File Form 8508 By Mail: Internal Revenue Service Attn: Extension of Time Coordinator 240 Murall Drive Mail Stop 4360 Kearneysville, WV 25430 By Fax: 1-877-477-0572 304-579-4105 (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 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. If filing through IRIS, leave box 6 blank. 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. 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. 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. • 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 Either fax or mail, do not do both. Fax is the preferred method. 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 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. 1-2023)
Form 8508 (Rev. 1-2023)
More about the Federal Form 8508 Other TY 2022
We last updated the Request for Waiver From Filing Information Returns Electronically in February 2023, so this is the latest version of Form 8508, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 8508 directly from TaxFormFinder. You can print other Federal tax forms here.
Related Federal Other Forms:
|Form Code||Form Name|
|Form 8508-I||Request for Waiver From Filing Information Returns Electronically|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8508 from the Internal Revenue Service in February 2023.
Historical Past-Year Versions of Federal Form 8508
We have a total of ten past-year versions of Form 8508 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 8508 (Rev. 1-2023)
Form 8508 (Rev. 1-2021)
Form 8508 (Rev. 1-2021)
Form 8508 (Rev. 2-2019)
Form 8508 (Rev. 9-2018)
Form 8508 (Rev. 9-2017)
Form 8508 (Rev. 11-2016)
Form 8508 (Rev. 10-2015)
Form 8508 (Rev. 1-2012)
Form 8508 (Rev. 1-2012)
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