Department of the Treasury - Internal Revenue Service
                                                                                                                                       OMB Number 
   Form 8508                             Request for Waiver From Filing                                                                   1545-0957
   (January 2021)
                                 Information Returns Electronically
                       (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027, or ACA Forms  
                       1095-B, 1095-C or an Authoritative Transmittal Form 1094-C (Refer to Instructions for Form 1094-C and 1095-C)) 
                                (Please 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 payer, 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. Payer name, complete address, and contact person name and telephone number ((if             3. Taxpayer Identification Number                  
   different than payer name. (A separate Form 8508 must be filed for each payer requesting a    (9-digit EIN/SSN)
   waiver))

   Payer 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-MISC
   1094-C/1095-C                                                           1099-NEC
   1095-B                                                                  1099-OID
   1097-BTC                                                                1099-PATR
   1098                                                                    1099-Q
   1098-C                                                                  1099-R
   1098-E                                                                  1099-S
   1098-F                                                                  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
6. Is this waiver requested for corrections ONLY?            Yes        No W-2VI
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 (Complete Block 8 if your request is due to undue hardship)
8. 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.  
   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. 1-2021)

General Instructions                                                       Block 9. The waiver request must be signed by the payer or a person 
Purpose of Form. Use this form to request a waiver from filing             duly authorized to sign a return; or who has the ability to execute 
electronically for the current tax year. Request a waiver from filing      agreements that are contractual and legally enforceable against the 
electronically for the current tax year for the following change to forms: business. A transmitter cannot sign Form 8508 for the payer, unless a 
Forms W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2VI, 1042-S, 1097-BTC,             power of attorney has been established. If you have a power of attorney, 
1098 Series, 1099 Series, 3921, 3922, 5498 Series, 8027, or Affordable     attach a copy to this form.
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).            Filing Instructions
Complete a Form 8508 for each Taxpayer Identification Number(TIN).         When to File.You should file Form 8508 at least 45 days before the due 
You may use one Form 8508 for multiple types of forms. After evaluating    date of the returns for which you are requesting a waiver. Refer to 
your request, an approval or denial letter will be issued.                 General Instructions for Certain Information Returns, Publication 1239, 
                                                                           Specifications for Electronic Filing of Form 8027, Employer's Annual 
If you request a waiver for Form 8027, Employer’s Annual                   Information Return of Tip Income and Allocated Tips,and ACA Forms 
Information Return of Tip Income and Allocated Tips include a              1095-B, 1095-C and 1094-C Form Instructions for the due dates. Waiver 
copy of the approved waiver when filing paper Forms 8027. Do               requests will be processed beginning January 1st of the calendar year 
not send a copy of the approved waiver when filing any other               for which the returns are due. 
paper information returns.
                                                                           Note: Forms W-2 and 1099-NEC are required to be filed by January 31, 
Note: When completing this form, type or print clearly in BLACK ink.       which is the same day copies are required to be sent to the recipients.
Specific Instructions                                                      Where to File By Mail:
Block 1. Indicate the type of submission by checking the "Original" or                 Internal Revenue Service 
"Reconsideration" box. An original submission is your first request for a              Attn: Extension of Time Coordinator 
waiver for the current year. A reconsideration indicates that you are                  240 Murall Drive Mail Stop 4360 
submitting additional information you think may reverse a denial of an                 Kearneysville, WV 25430
originally submitted request.                                              By Fax:
Note: You cannot request a waiver for a prior or future calendar year.                 1-877-477-0572  
Block 2. Enter the name and complete address of the payer.                             304-579-4105 (International)
Block 3. Enter the nine-digit taxpayer identification number (TIN)         Please either fax or mail, do not do both. Fax is the preferred 
[employer identification number (EIN) or social security number (SSN)] of  method.
the payer.
                                                                           For additional information on filing of information returns electronically, 
Block 4. Enter name, telephone number and email address of the             contact the IRS at: 
person to contact if additional information is needed.
                                                                                       866-455-7438 (Toll free) 
Block 5. Check the box(es) beside the form(s) for which the waiver is                  304-263-8700 (International)
being requested.
                                                                           Penalty. If you are required to file electronically but fail to do so and you 
Block 5a. For each type of information return checked, enter the total     do not have an approved waiver on record, you may be subject to a 
number of forms you expect to file on paper.                               penalty. For more information refer to General Instructions for Certain 
Block 5b. Provide an estimate of the total number of information returns   Information Returns.
you expect to file for the following tax year.                             Paperwork Reduction Act Notice. We ask for the information on these 
Block 6. Indicate whether or not this waiver is requested for corrections  forms to carry out the Internal Revenue Laws of the United States. You 
only. If you request a waiver for original documents and it is approved,   are not required to provide the information requested on a form that is 
you will automatically receive a waiver for corrections. However, if you   subject to the Paperwork Reduction Act unless the form displays a valid 
can submit your original returns electronically, and are requesting to     OMB control number. Books or records relating to a form must be 
submit corrections on paper, a waiver must be requested for corrections    retained as long as their contents may become material in the 
only.                                                                      administration of any Internal Revenue law. Generally, tax returns and 
                                                                           return information are confidential, as required by Code section 6103. 
Block 7. If this is the first time you have requested a waiver for any of  The time needed to provide this information would vary depending on 
the forms listed in Block 5, for any tax year, check “YES”                 individual circumstances. The estimated average time is: 
and skip to Block 9, Signature. However, if you have requested a waiver 
in the past, check “NO,” complete Block 8 to establish undue hardship.     Preparing Form 8508 . . . . . . . . . . . . . . . . . . . . . . . . . 15 min. 
Note: Under Regulations Section 301.6011-2(c)(2),“The principal            If you have comments concerning the accuracy of these time estimates 
factor in determining hardship will be the amount, if any, by which        or suggestions for making this form simpler, we would be happy to hear 
the cost of filing the information returns in accordance with this         from you. You can write to the Internal Revenue Service, Tax Products 
section exceeds the cost of filing the returns on other media.”            Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. 
                                                                           NW, IR-6406, Washington, DC 20224.
Block 8. Enter the current cost estimates from two service bureaus or 
other third parties. These cost estimates must reflect the total amount 
that each service bureau will charge for software, software upgrades, 
programming for your current system, or costs to prepare your electronic 
file only. If you do not provide two written cost estimates from service 
bureaus or other third parties, we will automatically deny your request. 
Cost estimates from prior years will not be accepted.
Note: If your request is not due to undue hardship, as defined 
above, attach a detailed explanation of why you need a waiver. 

Catalog Number 63499V                                                     www.irs.gov                                Form 8508 (Rev. 1-2021)