Department of the Treasury - Internal Revenue Service
                                                                                                                                      OMB Number 
   Form 8508                           Application for a Waiver from                                                                   1545-0957
   (January 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 
                       except 1099-QA, 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
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-NEC
   1094-C/1095-C                                                            1099-OID
   1095-B                                                                   1099-PATR
   1097-BTC                                                                 1099-Q
   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
6. Is this waiver requested for corrections ONLY? Note: If filing through IRIS, leave box 6 blank                                     Yes        No
7. 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 8 if your request is due to undue hardship)
8. 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.
9. Signature                                                   Title                                                               Date

Catalog Number 63499V                                              www.irs.gov                                                    Form 8508 (Rev. 1-2023)

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

Catalog Number 63499V                                                                www.irs.gov                                        Form 8508 (Rev. 1-2023)