Federal Request for Waiver From Filing Information Returns Electronically
Extracted from PDF file 2016-federal-form-8508.pdf, last modified November 2016
Request for Waiver From Filing Information Returns ElectronicallyDepartment of the Treasury - Internal Revenue Service Form Request for Waiver From Filing Information Returns Electronically 8508 (November 2016) OMB Number 1545-0957 (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 1099-MISC NEC 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. 11-2016) 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, Specific Instructions Publication 1239, Specifications for Electronic Filing of Form 8027, Block 1. Indicate the type of submission by checking the "Original" Employer's Annual Information Return of Tip Income and Allocated or "Reconsideration" box. An original submission is your first Tips, and ACA Forms 1095-B, 1095-C and 1094-C Form request for a waiver for the current year. A reconsideration Instructions for the due dates. Waiver requests will be processed indicates that you are submitting additional information you think beginning January 1st of the calendar year for which the returns may reverse a denial of an originally submitted request. are due. Note: You cannot request a waiver for a prior or future calendar Note: Beginning in January 1, 2017, Forms W-2 and 1099-MISC year. with non-employee compensation are required to be filed by Block 2. Enter the name and complete address of the payer. January 31, 2017, which is the same day copies are required to be Block 3. Enter the nine-digit Taxpayer Identification Number (TIN) sent to the recipients. [Employer Identification Number (EIN) or the Social Security Where to File By Mail: Number (SSN)] of the payer. Internal Revenue Service Block 4. Enter the telephone number and email address of the Attn: Extension of Time Coordinator person to contact if additional information is needed. 240 Murall Drive Mail Stop 4360 Block 5. Check the box(es) beside the form(s) for which the Kearneysville, WV 25430 waiver is being requested. Block 5a. For each type of information return checked, enter the By Fax: 1-877-477-0572 total number of forms you expect to file on paper. 304-579-4105 (International) Block 5b. Provide an estimate of the total number of information Please either fax or mail, do not do both. returns you expect to file for the following tax year. For additional information on filing of information returns Block 6. Indicate whether or not this waiver is requested for electronically, contact the IRS at: corrections only. If you request a waiver for original documents 866-455-7438 and it is approved, you will automatically receive a waiver for 304-263-8700 (International) corrections. However, if you can submit your original returns electronically, and are requesting to submit corrections on paper, a 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 waiver must be requested for corrections only. subject to a penalty. For more information refer to General Block 7. If this is the first time you have requested a waiver for Instructions for Certain Information Returns. any of the forms listed in Block 5, for any tax year, check “YES” Paperwork Reduction Act Notice. We ask for the information on and skip to Block 9, Signature. However, if you have requested a these forms to carry out the Internal Revenue Laws of the United waiver in the past and check “NO,” complete Block 8 to establish States. You are not required to provide the information requested undue hardship. on a form that is subject to the Paperwork Reduction Act unless Note: Under Regulations Section 301.6011-2(c)(2),“The principal factor in determining hardship will be the amount, if the form displays a valid OMB control number. Books or records relating to a form must be retained as long as their contents may any, by which the cost of filing the information returns in become material in the administration of any Internal Revenue law. accordance with this section exceeds the cost of filing the Generally, tax returns and return information are confidential, as returns on other media.” required by Code section 6103. The time needed to provide this Block 8. Enter the current cost estimates from two service information would vary depending on individual circumstances. bureaus or other third parties. These cost estimates must reflect the total amount that each service bureau will charge for software, The estimated average time is: Preparing Form 8508 . . . . . . . . . . . . . . . . . . . . . . . . . 15 min. software upgrades or programming for your current system, or costs to prepare your electronic file only. If you do not provide two If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would written cost estimates from service bureaus or other third parties, we will automatically deny your request. Cost estimates from prior be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T: years will not be accepted. T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224. Note: When completing this form, type or print clearly in BLACK ink. Catalog Number 63499V www.irs.gov Form 8508 (Rev. 11-2016)
Form 8508 (Rev. 11-2016)
More about the Federal Form 8508 Other TY 2016
We last updated the Request for Waiver From Filing Information Returns Electronically in May 2017, so this is the latest version of Form 8508, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 8508 directly from TaxFormFinder. You can print other Federal tax forms here.
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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 May 2017.
Historical Past-Year Versions of Federal Form 8508
We have a total of four 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. 11-2016)
Form 8508 (Rev. 10-2015)
Form 8508 (Rev. 1-2012)
Form 8508 (Rev. 1-2012)
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