Department of the Treasury - Internal Revenue Service
                                                                                                                                      OMB Number 
   Form 8508                           Application for a Waiver from                                                                  1545-0957
(November 2023)
                                Electronic Filing of Information Returns
                    (Forms W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2PI, 1042-S, 1097-BTC, 1098 Series except 1098-F, 1099 Series, 3921, 
                       3922, 5498 Series except 5498-QA, 8027, ACA Forms 1095-B, 1095-C, or an Authoritative Transmittal Form 1094-C 
                                                     (Refer to Instructions for Form 1094-C and 1095-C))  
                                       (Type or print in black ink when completing this form - Refer to instructions on the back.)
Note: Only the person required to file electronically can sign Form 8508. A transmitter cannot sign Form 8508 for the issuer 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                               1a. Requested tax year
2. Issuer name, complete address, and contact person name and telephone number                            3. Taxpayer Identification Number                  
   ((if different than issuer name. (A separate Form 8508 must be filed for each issuer requesting          (9-digit EIN/SSN)
   a waiver))
   Issuer name                                                                                            4. Contact person
   Address                                                                                                  Telephone number
   City                                              State     Zip code                                     Email address
5. Waiver              Enter the Number of Returns that:                    Waiver                        Enter the Number of Returns that:
   Requested           (a) You expect to file  (b) You expect to file       Requested                     (a) You expect to file  (b) You expect to file 
                                                                            for:
   for:                on paper                      next tax  year                                         on paper                  next tax   year
   1042-S                                                                   1099-OID
   1094-C/1095-C                                                            1099-PATR
   1095-B                                                                   1099-Q
   1097-BTC                                                                 1099-QA
   1098                                                                     1099-R
   1098-C                                                                   1099-S
   1098-E                                                                   1099-SA
   1098-Q                                                                   1099-SB
   1098-T                                                                   3921
   1099-A                                                                   3922
   1099-B                                                                   5498
   1099-C                                                                   5498-ESA
   1099-CAP                                                                 5498-SA
   1099-DIV                                                                 8027
   1099-G                                                                   W-2
   1099-INT                                                                 W-2AS
   1099-K                                                                   W-2G
   1099-LS                                                                  W-2GU
   1099-LTC                                                                 W-2PR
   1099-MISC                                                                W-2VI
   1099-NEC
6. Are you completing this form because using the technology required to file electronically conflicts with your                      Yes        No
   religious beliefs and you are requesting the IRS record your religious exemption
7. Is this waiver requested for corrections ONLY? Note: If filing through IRIS, leave box 7 blank                                     Yes        No
8. 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 (See instructions for required documents and complete Block 9 if your request is due to undue hardship)
9. If your request is due to undue financial hardship, 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. Cost estimates do not apply to all hardships, see instructions 
   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.
10. Signature                                                  Title                                                              Date

Catalog Number 63499V                                              www.irs.gov                                                    Form 8508 (Rev. 11-2023)

General Instructions
Purpose of Form. Use this form to request a waiver of the requirement to file           •  Business suffered a catastrophic event in a federally declared disaster area 
electronically for the current tax year. This form supports both the Filing Information that made the business unable to resume operations or made necessary 
Returns Electronically (FIRE) and Information Return Intake System (IRIS) systems.      records unavailable.
Request an electronic filing waiver for Forms: W-2, W-2AS, W-2G, W-2GU, W-2PR,          •  Fire, casualty, or natural disaster affected the operation of the business.
W-2VI, 1042-S, 1097-BTC, 1098 Series except 1098-F, 1099 Series, 3921, 3922, 
5498 Series except 5498-QA, 8027, Affordable Care Act (ACA) Forms 1095-B,               •  Death, serious illness, or unavoidable absence of the individual responsible 
1095-C, or an Authoritative Transmittal Form 1094-C (refer to Instructions for Form     for filing the information returns affected the operation of the business.
1094-C and 1095-C). Complete a Form 8508 for each Taxpayer Identification               •  Business was in its first year of establishment.
Number (TIN). You may use one Form 8508 for multiple types of forms. After              •  Foreign entity who is unable to file electronically due to inability to obtain 
evaluating your request, an approval or denial letter will be issued.                   software, third party provider, or other issues outside of their control.
If you request a waiver for Form 8027, Employer’s Annual Information Return of          Block 9. If your application for a waiver is based on undue financial hardship, 
Tip Income and Allocated Tips, include a copy of the approved waiver when               you must obtain current cost estimates from two service bureaus or other third 
filing paper Forms 8027. Do not send a copy of the approved waiver when filing          parties. These cost estimates must reflect the total amount that each service 
any other paper information returns.                                                    bureau will charge for software, software upgrades, programming for your 
If the IRS grants a waiver from e-filing any information return, that waiver            current system, or costs to prepare or obtain assistance to meet and comply 
automatically applies to all Forms 8300 for the duration of the calendar year. A        with electronic filing requirements. Enter the current costs in Block 9 and attach 
business may not request a waiver from filing only Forms 8300 electronically.           the cost estimates to Form 8508. If you do not provide two written cost 
                                                                                        estimates from service bureaus or other third parties, we will automatically deny 
Note: When completing this form, type or print clearly in BLACK ink.                    any request based on undue financial hardship. Cost estimates from prior years 
                                                                                        will not be accepted. 
Specific Instructions                                                                   Block 10. The waiver request must be signed by the taxpayer, or a person duly 
Block 1. Indicate the type of submission by checking the "Original" or                  authorized to sign a return or who can execute agreements that are contractual 
"Reconsideration" box. An original submission is your first request for a waiver        and legally enforceable against the taxpayer. A transmitter cannot sign Form 
for the current year. A reconsideration indicates that you are submitting               8508 for the issuer unless a power of attorney has been established. If you have 
additional information you think may reverse a denial of an originally submitted        a power of attorney, attach a copy to this form.
request.
Block 1a. Enter the tax year for which the waiver is being requested.                   Filing Instructions
Note: You cannot request a waiver for a prior or future calendar year.                  When to File. You should file Form 8508 at least 45 days before the due date 
Block 2. Enter the name and complete address of the issuer (i.e., corporation,          of the returns for which you are requesting a waiver. Refer to General 
trust, individual, government entity, employer, or plan administrator).                 Instructions for Certain Information Returns at IRS.gov/1099GeneralInstructions. 
                                                                                        Waiver requests will be processed beginning January 1st of the calendar year 
Block 3. Enter the nine-digit taxpayer identification number (TIN) [employer            for which the returns are due.
identification number (EIN) or social security number (SSN)] of the issuer.             Note: Forms W-2 and 1099-NEC are required to be filed by January 31, which 
Block 4. Enter name, telephone number and email address of the person to                is the same day copies are required to be sent to the recipients.
contact if additional information is needed.                                            If you are completing Block 6 to notify the IRS of a religious exemption, you can 
Block 5. Check the box(es) beside the form(s) for which the waiver is being             file Form 8508 before or at the same time you file your information returns.
requested.                                                                              Where to File Form 8508 By Mail:
Block 5a. For each type of information return checked, enter the total number of                      Internal Revenue Service 
forms you expect to file on paper.                                                                    Attn: Extension of Time Coordinator  
Block 5b. Provide an estimate of the total number of information returns you                          240 Murall Drive Mail Stop 4360 
expect to file for the following tax year.                                                            Kearneysville, WV 25430
Block 6. If using the technology required to file electronically conflicts with your    By Fax:
religious beliefs, you are automatically exempt from filing electronically.                           1-877-477-0572 
Although you are not required to file Form 8508 or take any action to claim your                      304-579-4105 (International)
exemption, you should notify the IRS that you qualify for a religious exemption 
in advance of filing information returns. Complete and file Form 8508 using             Either fax or mail, do not do both. Fax is the preferred method.
block 6. If you do, we will record your exemption in our records. You do not            For additional information about filing information returns electronically, contact 
need to file Form 8508 in subsequent years.                                             the IRS at:
Block 7. Indicate whether this waiver is requested for corrections only. If you                       866-455-7438 (Toll free) 
request a waiver for original documents and it is approved, you will                                  304-263-8700 (International)
automatically receive a waiver for corrections. However, if you can submit your         Penalty. If you are required to file electronically but fail to do so and you do not 
original returns electronically, and are requesting to submit corrections on            have an approved waiver on record, you may be subject to a penalty. For more 
paper, a waiver must be requested for corrections only. If filing through IRIS,         information refer to General Instructions for Certain Information Returns.
leave box 7 blank.
                                                                                        Paperwork Reduction Act Notice. We ask for the information on these forms 
Block 8. If this is the first time you have requested a waiver for any of the forms     to carry out the Internal Revenue Laws of the United States. You are not 
listed in Block 5, for any tax year, check “YES” and skip to Block 10, Signature.       required to provide the information requested on a form that is subject to the 
Your first request will be automatically granted. However, if you have requested        Paperwork Reduction Act unless the form displays a valid OMB control number. 
a waiver in the past, check “NO,” and attach the justification for the waiver,          Books or records relating to a form must be retained if their contents may 
discussed next.                                                                         become material in the administration of any Internal Revenue law. Generally, 
Justification for the Waiver. Attach required cost estimates or a written               tax returns and return information are confidential, as required by Code section 
statement (described later) justifying your application for a waiver of the             6103. The time needed to provide this information will vary depending on 
requirement to electronically file your information returns. Examples include:          individual circumstances. The estimated average time is:
•  Undue financial hardship in which the cost of filing the information returns, in     Preparing Form 8508 . . . . . . . . . . . . . . . . . . . . . . . . . 45 min. 
accordance with this section, exceeds the cost of filing the returns on other           If you have comments concerning the accuracy of these time estimates or 
media. Please provide two cost estimates comparing the filing of information            suggestions for making this form simpler, we would be happy to hear from you. 
returns, in accordance with this section, with the cost to file in paper form.          Write to the Internal Revenue Service, Tax Products Coordinating Committee, 
Complete Block 9.                                                                       SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 
•  Rural filers without access to internet and filers that lack digital literacy are    20224.
expected to make a good faith effort to comply with the electronic filing 
requirement. Filers may submit a Form 8508 if obtaining the necessary 
assistance to file electronically would cause an undue financial hardship. 
Please provide two cost estimates comparing the filing of information returns, 
in accordance with this section, with the cost to file in paper form. Complete 
Block 9.

Catalog Number 63499V                                                                www.irs.gov                                        Form 8508 (Rev. 11-2023)