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Official form guide
Form 8508: Application for a Waiver from Electronic Filing of Information Returns
IRS Form 8508 is an Application for a Waiver from Electronic Filing of Information Returns that allows filers to request exemption from e-filing requirements for the current tax year. This form supports both FIRE and IRIS systems, and requests must be filed at least 45 days before the due date.
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IRS Form 8508 - Application for a Waiver from Electronic Filing of Information Returns
IRS Form 8508 is an Application for a Waiver from Electronic Filing of Information Returns that allows filers to request exemption from e-filing requirements for the current tax year. This form supports both FIRE and IRIS systems, and requests must be filed at least 45 days before the due date.
Risk Radar
Scan points- 1Only the person required to file electronically can sign Form 8508; a transmitter cannot sign without an attached power of attorney.
- 2Failing to file Form 8508 at least 45 days prior to the return due date.
- 3Not attaching a power of attorney when a transmitter signs on behalf of the issuer.
- 4Requesting a waiver for a prior or future calendar year in Block 1a.
- 5Omitting the nine-digit TIN (EIN or SSN) of the issuer in Block 3.
Plain English
This form lets you ask the IRS permission to file certain tax forms on paper instead of electronically. You use it when you want to waive the requirement to submit specific information returns digitally for a given year. Once approved, this waiver applies automatically to all Forms 8300 for that calendar year.
Submission Date
- Filing date: 2023-11-21 22:10:21
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when expecting to file on paper or requesting an electronic filing waiver for forms listed in Block 5.
- Do not use it when you are only submitting corrections and can also submit your original returns electronically, unless you specifically check the 'Corrections Only' box.
- Check Form 1098 Series instead when applying this waiver to those specific return types.
Form selector
Use this form or another form?
Need waiver for W-2G
This form covers waivers specifically for the Wage and Tax Statement (W-2) type.
✓ Check Box 5a/Block 5.
Must waive 1099-Q only
This specifies a waiver request just for the Quarterly Income Tax Return.
✓ Ensure you check this specific box in Block 5.
Waiver needed for ACA Forms
Use this form to waive electronic filing requirements for Affordable Care Act forms.
✓ Refer to General Instructions for specifics.
Deadline or filing window
The filing deadline is when you submit Form 8508, which must occur at least 45 days before the return's due date. Waiver requests are processed starting January 1st for the relevant tax year. No specific extension period is mentioned for the waiver request itself.
Checklist
What you need before filling it out
Block 5 (List of Forms)
List of form numbers/names (e.g., W-2, 3921) · Form 8508
Undue Financial Hardship Justification
Two current cost estimates from third parties OR a written statement · Block 9 (p.1)
Religious Exemption Claim
Check Box 6 'Yes' and complete the form · Block 6 (p.2)
First-Time Waiver Request
Check Box 8 'Yes' · Block 8 (p.2)
Waiver for Corrections Only
Check Box 7 'Yes' · Block 7 (p.1/p.2)
Filing Deadline
At least 45 days before the due date of the returns · General Instructions (p.2)
Before you submit
- 1Verify you checked the appropriate form(s) in Block 5.
- 2If claiming religious exemption, confirm Box 6 is marked 'Yes'.
- 3Confirm Box 7 accurately reflects whether the waiver is for corrections ONLY (or leave blank if filing through IRIS).
- 4Check Box 8 to indicate if this is your first time requesting a waiver from electronic filing requirements.
- 5If Box 8 is 'No', attach supporting justification documents or cost estimates.
- 6If undue hardship applies, ensure you have attached two current third-party cost estimates (or written statement).
- 7Ensure the Signature and Title are completed in Block 10.
How to file this form
- 1Complete Form 8508 by checking the specific forms in Block 5 for which a waiver is requested.
- 2Indicate whether the request is for corrections only (Box 7) and if it is your first-time request (Box 8).
- 3If necessary, complete Block 9 by attaching two current cost estimates justifying undue financial hardship.
- 4Sign and date the document in Block 10, including providing a Title.
- 5File Form 8508 at least 45 days before the due date of the returns; faxing is the preferred method.
- 6Receive an approval or denial letter from the IRS after evaluation.
Known limitations
- 1A business may not request a waiver from filing only Form 8300 electronically.
- 2If requesting a waiver for Form 8027, an approved waiver copy must be included when filing paper Forms 8027 (but not when filing any other paper information returns).
- 3Only the person required to file electronically can sign Form 8508; a transmitter cannot sign for the issuer unless a power of attorney is established.
- 4Cost estimates provided for hardship must be current and from third parties, specifically for software, software upgrades, or programming for the current system (costs for other reasons are not acceptable).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is Revision 11-2023, and it is cataloged under number 63499V. The source does not explicitly point to a separate page for the latest information but provides general instructions.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 11-2023.
- Catalog Number — confirm the number is 63499V.
- Mailing address — confirm the address is 240 Murall Drive, Kearneysville, WV 25430.
- Signature — ensure you provide a signature in Block 10.
- Filing deadline — confirm filing occurs at least 45 days before the return due date.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8508 after filing.
- 2If requesting a waiver, an approval or denial letter will be issued by the IRS after evaluating the request.
- 3If you file using Block 6 (religious exemption), you do not need to file Form 8508 in subsequent years.
- 4If granted a waiver from e-filing any information return, that waiver automatically applies to all Forms 8300 for the duration of the calendar year.
Sources
- SRCInstructions p.1 — The official title is Application for a Waiver from Electronic Filing of Information Returns.
- SRCInstructions p.1 — The form covers waivers for 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.
- SRCInstructions p.1 — Only the person required to file electronically can sign Form 8508; a transmitter cannot sign for the issuer unless a power of attorney has been established.
- SRCInstructions p.1 — If requesting waiver due to undue financial hardship, two current cost estimates must be provided by third parties (for software, upgrades, or programming).
- SRCInstructions p.2 — Use Form 8508 to request a waiver for the current tax year for both FIRE and IRIS systems.
- SRCInstructions p.2 — File Form 8508 at least 45 days before the due date of the returns for which the waiver is requested.
- SRCInstructions p.2 — Waiver requests are processed beginning January 1st of the calendar year for which the returns are due.
Common confusion points
Who must sign Form 8508?
Only the person required to file electronically can sign it.
→ Check Block 10 signature line to confirm who is signing.
What if a transmitter signs for the issuer on Form 8508?
The transmitter can sign only if a power of attorney has been established.
→ Ensure you attach a copy of the power of attorney if it exists.
When should I file Form 8508?
File at least 45 days before the due date of the returns for which the waiver is requested.
→ Note that requests are processed starting January 1st of the calendar year for which the returns are due.
What if my hardship isn't related to preparing electronic files?
Cost estimates must be for software, software upgrades, or programming for your current system.
→ If it's another reason, verify with instructions.
Do I need to file Form 8508 for every single return type?
Complete a Form 8508 for each Taxpayer Identification Number (TIN), but you may use one Form 8508 for multiple types of forms.
→ Check the boxes on Block 1 to see which returns are covered by that specific submission.
What happens if I file using Block 6 for a religious exemption?
You notify the IRS, and they record your exemption; you do not need to file Form 8508 in future years.
→ Confirm you have completed and filed Form 8508 using block 6.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Failure to provide current cost estimates and/or signature on Form 8508 will result in a denial of the waiver request.
Questions about IRS Form 8508
What is IRS Form 8508 used for?
This form lets you ask the IRS permission to file certain tax forms on paper instead of electronically. You use it when you want to waive the requirement to submit specific information returns digitally for a given year. Once approved, this waiver applies automatically to all Forms 8300 for that calendar year.
Who must file IRS Form 8508?
The person required to file electronically must complete and sign Form 8508. A transmitter cannot sign it for the issuer unless a power of attorney is attached.
What information does IRS Form 8508 require?
Block 1 indicates if the submission is Original or Reconsideration, while Block 2 provides the issuer's name and address. Other blocks collect the TIN (Block 3), contact information (Block 4), and details on which specific forms are being waived (Block 5).
When is IRS Form 8508 due?
Filers should submit Form 8508 at least 45 days before the due date of the returns for which a waiver is requested. Waiver requests begin processing January 1st of the calendar year the returns are due.
Where do I file IRS Form 8508?
Form 8508 can be sent by mail to the Internal Revenue Service Attn: Extension of Time Coordinator at 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430. Faxing is preferred and accepted via 1-877-477-0572 or 304-579-4105 (International).
How do I complete IRS Form 8508?
First, check Block 1 for Original or Reconsideration status. Next, fill in the issuer's details (Block 2) and TIN (Block 3). Then, select the forms being waived in Block 5 and provide expected counts for each type (Block 5a/b), before signing.
What happens if IRS Form 8508 is filed incorrectly?
If you are required to file electronically but fail to do so without an approved waiver on record, the IRS may subject you to a penalty. Furthermore, if waiving Form 8027, the approved waiver must be included with paper filing.
Who must sign Form 8508?
Only the person required to file electronically can sign it. Check Block 10 signature line to confirm who is signing.
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