Federal Request for Waiver From Filing Information Returns Electronically
Extracted from PDF file 2017-federal-form-8508.pdf, last modified September 2017
Request for Waiver From Filing Information Returns ElectronicallyDepartment 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)
Form 8508 (Rev. 9-2017)
More about the Federal Form 8508 Other TY 2017
We last updated the Request for Waiver From Filing Information Returns Electronically in January 2018, so this is the latest version of Form 8508, fully updated for tax year 2017. 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 January 2018.
Historical Past-Year Versions of Federal Form 8508
We have a total of five 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. 9-2017)
Form 8508 (Rev. 11-2016)
Form 8508 (Rev. 10-2015)
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