Form 8508 -Request For Waiver From Filing Information Returns Electronically Page 2
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Note: If your request is not due to undue hardship, as defined
General Instructions
above, attach a detailed explanation of why you need a
Purpose of Form. Use this form to request a waiver from filing
waiver.
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,
Block 9. The waiver request must be signed by the payer or a
8027, or Affordable Care Act (ACA) Forms 1095-B, 1095-C or an
person duly authorized to sign a return; or who has the ability to
Authoritative Transmittal Form 1094-C (Refer to Instructions for
execute agreements that are contractual and legally enforceable
Form 1094-C and 1095-C) electronically for the current tax year.
against the business. A transmitter cannot sign Form 8508 for the
Complete a Form 8508 for each Taxpayer Identification Number
payer, unless a power of attorney has been established. If you
(TIN). You may use one Form 8508 for multiple types of forms.
have a power of attorney, attach a copy to this form.
After evaluating your request, an approval or denial letter will be
Filing Instructions
issued.
When to File. You should file Form 8508 at least 45 days before
Note: When completing this form, type or print clearly in BLACK
the due date of the returns for which you are requesting a waiver.
ink.
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
Penalty. If you are required to file electronically but fail to do so
electronically, and are requesting to submit corrections on paper, a
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
the form displays a valid OMB control number. Books or records
principal factor in determining hardship will be the amount, if
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 estimated average time is:
the total amount that each service bureau will charge for software,
Preparing Form 8508 . . . . . . . . . . . . . . . . . . . . . . . . . 15 min.
software upgrades or programming for your current system, or
If you have comments concerning the accuracy of these time
costs to prepare your electronic file only. If you do not provide two
estimates or suggestions for making this form simpler, we would
written cost estimates from service bureaus or other third parties,
be happy to hear from you. You can write to the Internal Revenue
we will automatically deny your request. Cost estimates from prior
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.
8508
Catalog Number 63499V
Form
(Rev. 11-2016)
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