Catalog Number 63499V www.irs.gov Form 8508 (Rev. 10-2015)

(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.)

Form 8508

(October 2015)

Department of the Treasury - Internal Revenue Service

Request for Waiver From Filing 

Information Returns Electronically

OMB Number 

1545-0957

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. (A separate Form 8508 must be

filed for each payer requesting a waiver.)

Payer name

Address

City

Contact person

State Zip code

3. Taxpayer Identification Number 

(9-digit EIN/SSN)

4. Telephone number

( ) -

Email address

5. Waiver 

Requested 

for:

Enter the Number of Returns that:

(a) You expect to file 

on paper

(b) You expect to file 

next tax year 

1042-S

1094-C/1095-C

1095-B

1097-BTC

1098

1098-C

1098-E

1098-T

1099-A

1099-B

1099-C

1099-CAP

1099-DIV

1099-G

1099-INT

1099-K

1099-LTC

1099-MISC

1099-OID

1099-PATR

Waiver 

Requested 

for:

Enter the Number of Returns that:

(a) You expect to file 

on paper

(b) You expect to file 

next tax year 

1099-Q

1099-R

1099-S

1099-SA

3921

3922

5498

5498-ESA

5498-SA

8027

W-2

W-2AS

W-2G

W-2GU

W-2PR

W-2VI

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 Title Date
Page 2

Catalog Number 63499V www.irs.gov Form 8508 (Rev. 10-2015)

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

ink.

Specific Instructions 

Block 1. Indicate the type of submission by checking the 

appropriate box. An original submission is your first request for a 

waiver for the current year. A reconsideration indicates that you 

are submitting additional information to the IRS that you think may 

reverse a denial of an originally submitted request.

Block 2. Enter the name and complete address of the payer and 

person to contact if additional information is needed.

Block 3. Enter the nine-digit Taxpayer Identification Number (TIN)

[Employer Identification Number (EIN) or the Social Security 

Number (SSN)] of the payer.

Block 4. Enter the telephone number and email address of the 

contact person.

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, but not your corrections, 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 and check “NO,” complete Block 8 to establish 

undue hardship. Waivers, after the first year, are granted only in 

the case of undue hardship or catastrophic event. 

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.” 

Block 8. Enter the 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 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.

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 other document on his 

behalf. 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.

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. 

Where to File 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) 

Please either fax or mail, do not do both. 

For additional information on filing of information returns 

electronically, contact the IRS at: 

866-455-7438 

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 of $250 per return unless you establish 

reasonable cause.

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.