Instructions For Form Ct-8508 printable pdf download

INSTRUCTIONS FOR FORM CT-8508

Purpose of Form: Use this form to request a waiver from filing

Block 9:

Indicate whether or not the filer applied for a waiver from

informational returns on magnetic media for the current calendar

the IRS from filing informational returns on magnetic

year. Complete a Form CT-8508 for each Connecticut Tax Registration

media for the current calendar year. If a waiver was

Number. Acceptable magnetic media are: 1/2 inch magnetic tape,

requested, a copy of federal Form 8508, Request for Waiver

tape cartridge, and 3 1/2 inch diskette.

from Filing Informational Returns on Magnetic Media, must

be attached to Form CT-8508. In addition, if a federal

An employer or payer who is required by the Internal Revenue Service

waiver was requested for the current calendar year, indicate

(IRS) to file copies of federal Forms W-2, W-2G, 1098, 1099-R,

whether or not it was approved by the IRS. If the waiver

1099-S, or 1099-MISC on magnetic media must file these forms on

was approved, attach a copy of the approval to Form

magnetic media with the Department of Revenue Services (DRS).

CT-8508.

However, an employer or payer who files 24 or fewer Forms W-2,

W-2G, 1098, or 1099 with DRS is not required to file those forms on

Block 10: Indicate whether or not this waiver is requested for

magnetic media with DRS and need not complete this form.

corrections only. If you request a waiver for original

documents and it is approved, you will automatically

When to file: File Form CT-8508 at least 45 days before the following

receive a waiver for corrections. However, if you can submit

due dates:

your original documents on magnetic media, but not your

W-2

- Last day of February

corrections, a waiver must be requested for corrections

W-2G - Last day of February

only.

1098 - Last day of February

Block 11: If this is the first time you have requested a waiver for any

1099 - Last day of February

calendar year, check “Yes” and complete Block 12.

If the due date falls on a Saturday, Sunday or legal holiday, the next

However, if you have requested a waiver in the past, check

business day will be the due date.

“No,” skip Block 12, and complete Block 13.

Where to File:

State of Connecticut

Block 12: If you cannot file magnetically for the current calendar year

Department of Revenue Services

but will file on magnetic media for the next calendar year,

PO Box 2930

check “Yes” and skip to Block 14. If “No,” complete Block

Hartford CT 06104-2930

13.

Block 13: If you presently own a computer, check “Yes” and enter the

Approval or Denial of Request: After evaluating your request, DRS

estimated cost to convert your system to produce magnetic

will only notify you if your request is denied.

media (including hardware modifications, software,

programming costs, etc.) .

SPECIFIC INSTRUCTIONS

If you check “NO,” you must enter the cost estimates from two service

bureaus or other third parties who will prepare your files for you.

These cost estimates must reflect the total amount that each service

Block 1:

Indicate the type of submission by checking the

bureau will charge to produce your magnetic media file only. Failure

appropriate box. An original submission is your first

to attach two written cost estimates from service bureaus or other

request for waiver for the current calendar year. A

third parties will result in an automatic denial of your request. Prior

reconsideration indicates that you are submitting

year cost estimates will not be accepted.

additional information that you feel may persuade DRS to

approve a previously denied form.

Block 14: The waiver request must be signed by you or a person

duly authorized to sign a return or other document.

Block 2:

Enter the calendar year for which you are requesting a

waiver. Only waiver requests for the current calendar year

For Further Information: For magnetic media reporting specifications,

can be processed. If this block is not completed, DRS will

contact the Department of Revenue Services during business hours,

assume the request is for the current calendar year.

8:00 a.m. to 5:00 p.m., Monday through Friday:

Block 3:

Enter the name and complete address of the filer.

•

1-800-382-9463 (toll-free within Connecticut), or

Block 4:

Enter the ten-digit Connecticut Tax Registration Number

•

860-297-5962 (from anywhere).

of the filer.

TTY, TDD, and Text Telephone users only may transmit inquiries 24

Block 5:

Enter the nine-digit Federal Employer Identification

hours a day by calling 860-297-4911.

Number of the filer.

Block 6 - 7: Enter the name and telephone number of someone to

Forms and Publications: Forms and publications are available all

contact if additional information is needed by DRS.

day, seven days a week:

Block 8a: Enter an estimate of the number of informational returns

•

for which you are requesting a waiver, by form type.

Internet: Preview and download forms and publications from the

DRS Web site:

Block 8b: Enter the total number of information returns that you plan

to file with Connecticut (magnetic media and paper), by

•

DRS TAX-FAX: Call 860-297-5698 from the handset attached to

form type.

your fax machine and select from the menu

Block 8c: Provide an estimate of the total number of informational

•

Telephone: Call 1-800-382-9463 (toll-free within Connecticut) and

returns that you plan to file with Connecticut for the calendar

select Option 2; or the Forms Unit at 1-860-297-4753 (from

year following the calendar year indicated in Block 2, by

anywhere)

form type.

CT-8508 Back (Rev. 09/00)

Instructions For Form Ct-8508

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