Request for Waiver From Filing
8508
Form
OMB Number
Information Returns Electronically/Magnetically
(Rev. 9-2005)
1545-0957
(Forms W-2, W-2G, 1042-S, 1098 Series, 1099 Series, 5498 Series, and 8027)
Internal Revenue Service
Department of the Treasury
(Please type or print in black ink when completing this form - see instructions on back.)
Note: Only the person required to file electronically/magnetically can file Form 8508. A transmitter cannot file Form 8508 for the payer, unless he
or she has a power of attorney. If you have a power of attorney, attach a letter to the Form 8508 stating this fact.
1. Type of submission
Original
Reconsideration
3. Payer name, complete address, and contact person. (A separate Form 8508
4. Taxpayer Identification Number
2.
Waiver requested
(9-digit EIN/SSN)
must be filed for each payer requesting a waiver.)
for tax year (Enter
one year only)
Name
5. Telephone number
20
Address
(
)
City
State
ZIP
Email Address
Contact Name
Enter the Number of Returns That:
Enter the Number of Returns That:
6. Waiver
Waiver
(a) You wish to file
(b) You expect to
(a) You wish to file
(b) You expect to
Requested for
Requested for
on paper
file next tax year
on paper
file next tax year
1042-S
1099-PATR
1098
1099-Q
1098-C
1099-R
1098-E
1099-S
1098-T
1099-SA
1099-A
5498
1099-B
5498-ESA
5498-SA
1099-C
8027
1099-CAP
1099-DIV
W-2
W-2AS
1099-G
1099-H
W-2G
1099-INT
W-2GU
W-2PR
1099-LTC
W-2VI
1099-MISC
1099-OID
7. Is this waiver requested for corrections ONLY?
Yes
No
8. Is this the first time you have requested a waiver from the electronic/magnetic media filing requirements for any of the forms listed in Block 6?
Yes (Skip to signature line)
No (Complete Block 9 if your request is due to undue hardship)
9. Enter two current cost estimates given to you by third parties for software, software upgrades or programming
for your current system, or costs for preparing your files for you.
$
Cost estimates for any reason other than the preparation of electronic/magnetic media files will not be acceptable.
$
Attach these two written cost estimates to the Form 8508. Failure to provide current cost estimates and/or
signature will result in 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.
10. Signature
Title
Date
Form 8508 (Rev. 9-2005)
Catalog Number 63499V
For Paperwork Reduction Act Notice, see back of this form.