Form 8508 - Request For Waiver From Filing Information Returns Electronically Page 2
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2General Instructions
Block 6. –Indicate whether or not this waiver is requested for
corrections only. If you request a waiver for original documents
Paperwork Reduction Act Notice. We ask for the information
and it is approved, you will automatically receive a waiver for
on these forms to carry out the Internal Revenue Laws of the
corrections. However, if you can submit your original returns
United States. You are not required to provide the information
electronically, but not your corrections, a waiver must be
requested on a form that is subject to the Paperwork Reduction
requested for corrections only.
Act unless the form displays a valid OMB control number.
Block 7. –If this is the first time you have requested a waiver for
Books or records relating to a form must be retained as long as
any of the forms listed in Block 5, for any tax year, check “YES”
their contents may become material in the administration of any
and skip to Block 9. However, if you have requested a waiver in
Internal Revenue law. Generally, tax returns and return
the past and check “NO,” complete Block 8 to establish undue
information are confidential, as required by Code section 6103.
hardship. Waivers, after the first year, are granted only in case of
The time needed to provide this information would vary
undue hardship or catastrophic event.
depending on individual circumstances. The estimated average
Note: Under Regulations Section 301.6011-2(c)(2), “The
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
accordance with this section exceeds the cost of filing the
If you have comments concerning the accuracy of these time
returns on other media.”
estimates or suggestions for making this form simpler, we
would be happy to hear from you. You can write to the Internal
Block 8. –Enter the cost estimates from two service bureaus or
Revenue Service, Tax Products Coordinating Committee,
other third parties. These cost estimates must reflect the total
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406,
amount that each service bureau will charge for software,
Washington, DC 20224.
software upgrades or programming for your current system, or
DO NOT SEND THE FORMS TO THIS OFFICE. Instead, see
costs to produce your electronic file only. If you do not provide
the instructions below on where to file. When completing this
two written cost estimates from service bureaus or other third
form, please type or print clearly in BLACK ink.
parties, we will automatically deny your request. Cost estimates
from prior years will not be accepted.
Purpose of Form. Use this form to request a waiver from filing
Note: If your request is not due to undue hardship, as
Forms W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2VI, 1042-S,
defined above, attach a detailed explanation of why you
1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series,
need a waiver.
or 8027 electronically for the current tax year. Complete a Form
8508 for each Taxpayer Identification Number (TIN). You may
Block 9. –The waiver request must be signed by the payer or a
use one Form 8508 for multiple types of forms. After evaluating
person duly authorized to sign a return or other document on
your request, IRS will notify you as to whether your request is
his behalf.
approved or denied.
Filing Instructions
When to File. – You should file Form 8508 at least 45 days
Specific Instructions
before the due date of the returns for which you are requesting a
waiver. See Publication 1220, Part A for the due dates. Waiver
Block 1. –Indicate the type of submission by checking the
requests will be processed beginning January 1st of the calendar
appropriate box. An original submission is your first request for
year the returns are due.
a waiver for the current year. A reconsideration indicates that
Where to File –
you are submitting additional information to IRS that you feel
By Mail:
Internal Revenue Service
may reverse a denial of an originally submitted request.
Information Returns Branch
Block 2. –Enter the name and complete address of the payer
Attn: Extension of Time Coordinator
and person to contact if additional information is needed by IRS.
240 Murall Drive Mail Stop 4360
Kearneysville, WV 25430
Block 3. –Enter the Taxpayer Identification Number (TIN)
[Employer Identification Number (EIN) or the Social Security
By Fax:
1-877-477-0572
Number (SSN)] of the payer. The number must contain 9-digits.
Please either fax or mail, do not do both.
Block 4. –Enter the telephone number and Email address of
For further information concerning the filing of information
the contact person.
returns to IRS electronically, contact the IRS Enterprise
Block 5. –Check the box(es) beside the form(s) for which the
Computing Center at the address above or by telephone at
waiver is being requested.
866-455-7438 between 8:30 a.m. and 4:30 p.m. Eastern
Standard Time.
Block 5a. –For each type of information return checked, enter
Penalty. – If you are required to file electronically but fail to do
the total number of forms you plan to file.
so and you do not have an approved waiver on record, you may
Block 5b. –Provide an estimate of the total number of
be subject to a penalty of $100 per return unless you establish
information returns you plan to file for the following tax year.
reasonable cause.
8508
Catalog Number 63499V
Form
(Rev. 1-2012)
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