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Official form guide
Form 8508: Application for a Waiver from Electronic Filing of Information Returns
Internal Revenue Service Form 8508 is an Application for a Waiver from Electronic Filing of Information Returns. It lets issuers of W‑2, W‑2AS, W‑2G, 1042‑S, 1099 Series, 3921, 3922, 5498 Series, ACA Forms 1095‑B, 1095‑C and other listed returns request permission to file on paper, and must be signed by the person required to file electronically. The request must be submitted at least 45 days before the returns’ due date.
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IRS Form 8508 - Application for a Waiver from Electronic Filing of Information Returns
Internal Revenue Service Form 8508 is an Application for a Waiver from Electronic Filing of Information Returns. It lets issuers of W‑2, W‑2AS, W‑2G, 1042‑S, 1099 Series, 3921, 3922, 5498 Series, ACA Forms 1095‑B, 1095‑C and other listed returns request permission to file on paper, and must be signed by the person required to file electronically. The request must be submitted at least 45 days before the returns’ due date.
Risk Radar
Scan points- 1Submitting Form 8508 without an approved waiver can trigger a penalty for failing to e‑file.
- 2Failing to check the Original or Reconsideration box in Block 1.
- 3Entering a tax year that is prior to or after the current calendar year in Block 1a.
- 4Omitting the issuer’s name or complete address in Block 2.
- 5Providing an incorrect nine‑digit TIN in Block 3.
Plain English
Form 8508 asks the IRS for permission to file certain information returns on paper instead of electronically. You provide details about the issuer, the forms you plan to file, and any exemption you claim. Then you send the completed form to the IRS before the filing deadline.
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 to request a waiver of the requirement to file electronically for the current tax year.
- Do not use it when you are requesting a waiver only for corrections and filing through IRIS, because box 7 must be left blank.
- Check Form 1094-C instead when you need an authoritative transmittal for ACA reporting.
Form selector
Use this form or another form?
Need an authoritative transmittal for ACA reporting
Required to transmit ACA information returns
✓ Confirm the return is an ACA form
Requesting a waiver for ACA health coverage forms
Used to report employer‑provided health coverage
✓ Verify the form type matches ACA reporting
Filing W‑2 or 1099‑NEC returns with a Jan 31 deadline
These returns must be filed by January 31
✓ Ensure you meet the January 31 filing deadline
Deadline or filing window
When a filer needs a waiver for the current tax year, the request must be submitted at least 45 days before the due date of the returns for which the waiver is requested. Waiver requests are processed beginning January 1 of the calendar year for which the returns are due. No extension is provided; the waiver must be in place before the filing deadline.
Checklist
What you need before filling it out
Block 5 – Forms to waive
List of selected information return types · Form 8508, Block 5 section
Block 6 – Religious exemption claim
Statement of conflict with religious beliefs · Form 8508, Block 6
Block 7 – Corrections only request
Indication Yes/No (or leave blank if IRIS) · Form 8508, Block 7
Block 9 – Cost estimates (hardship)
Two current cost estimates from third parties · Attachments to Form 8508
Signature block (Block 10)
Signature, title, date · Form 8508, bottom
Before you submit
- 1Verify that the form revision date reads 11‑2023.
- 2Confirm that Block 5 lists all information returns you expect to file on paper.
- 3Indicate Yes or No in Block 6 if the electronic filing technology conflicts with religious beliefs.
- 4Mark Yes or No in Block 7 for a corrections‑only waiver, or leave blank if filing through IRIS.
- 5Answer Yes or No in Block 8 about first‑time waiver request.
- 6Attach two current cost estimates if the waiver is due to undue financial hardship (Block 9).
- 7Include a power of attorney copy if applicable.
- 8Sign, title, and date the form in Block 10.
How to file this form
- 1Complete Form 8508, filling Blocks 5 through 10 as required.
- 2Attach any required cost estimates or power of attorney documents.
- 3Mail or fax the completed form to the address or fax number provided.
- 4Retain a copy of the signed form and attachments for your records.
- 5Await the IRS approval or denial letter as proof of filing.
Known limitations
- 1A business may not request a waiver solely for Forms 8300; the waiver must cover other returns as well. [Form p.2]
- 2When requesting a waiver for Form 8027, a copy of the approved waiver must be attached to the paper Form 8027 filing; it is not required for other returns. [Form p.2]
- 3Religious belief exemption does not require filing Form 8508; filing is optional only to record the exemption. [Form p.2]
- 4Only the person required to file electronically may sign Form 8508; a transmitter needs a power of attorney to sign. [Form p.1]
- 5Hardship requests must include two current cost estimates for software or related expenses; other cost estimates are not acceptable. [Form p.1]
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 form is the Rev. 11‑2023 edition; the source shows the catalog number 63499V and the revision date 11‑2023. No indication that a newer version is posted on a “latest information” page.
What changed or needs a fresh check
- Edition date — confirm the form revision is 11‑2023
- Mailing address — confirm the address is "Internal Revenue Service Attn: Extension of Time Coordinator 240 Murall Drive Mail Stop 4360 Kearneysville, WV 25430"
- Fax number — confirm the fax number is 1-877-477-0572
- Toll‑free phone — confirm the toll‑free number is 866-455-7438
Quick Facts
Downloads
After you file
- 1Retain a copy of the submitted Form 8508 for your records.
- 2Wait for the IRS to issue an approval or denial letter after evaluating the request. [Form p.2]
- 3If approved, use the waiver to file the requested returns on paper for the calendar year. [Form p.2]
- 4If approved, the waiver automatically covers all Forms 8300 for the duration of that calendar year. [Form p.2]
- 5If denied, you must file the returns electronically to avoid penalties. [Form p.2]
- 6For a religious exemption, no further Form 8508 filings are needed in subsequent years. [Form p.2]
Sources
- SRCForm 8508 must be signed by the person required to file electronically; a transmitter cannot sign without power of attorney. — [Form p.1]
- SRCIf you have a power of attorney, attach a copy to this form. — [Form p.1]
- SRCFor hardship requests, attach two current cost estimates for software, upgrades, or programming; other cost estimates are not acceptable. — [Form p.1]
- SRCFile Form 8508 at least 45 days before the due date of the returns for which you are requesting a waiver. — [Form p.2]
- SRCWaiver requests will be processed beginning January 1 of the calendar year for which the returns are due. — [Form p.2]
- SRCIf the IRS grants a waiver from e‑filing any information return, that waiver automatically applies to all Forms 8300 for the duration of the calendar year. — [Form p.2]
- SRCA business may not request a waiver from filing only Forms 8300 electronically. — [Form p.2]
- SRCIf you request a waiver for Form 8027, include a copy of the approved waiver when filing paper Forms 8027; do not send a copy when filing any other paper information returns. — [Form p.2]
- SRCIf the technology required to file electronically conflicts with your religious beliefs, you are automatically exempt and are not required to file Form 8508; filing is optional to record the exemption. — [Form p.2]
- SRCAfter evaluating your request, an approval or denial letter will be issued. — [Form p.2]
Common confusion points
Can I sign the form if I am not the electronic filing responsible party?
Only the person required to file electronically may sign; a transmitter needs a power of attorney.
→ Verify the signer is the electronic filing responsible party or attach a POA.
Do I need a separate Form 8508 for each type of return I want to waive?
One Form 8508 can cover multiple return types for a single TIN.
→ List all desired return types on the same Form 8508.
Will a waiver I receive also cover Forms 8300?
A granted waiver automatically applies to all Forms 8300 for the calendar year.
→ Check the approval letter for inclusion of Forms 8300.
Can I request a waiver only for Forms 8300?
A business may not request a waiver from filing only Forms 8300 electronically.
→ Include at least one other return type in the waiver request.
Do I have to file Form 8508 if I claim a religious exemption?
You are automatically exempt and not required to file Form 8508, though you may file to have it recorded.
→ If you want a record, submit Form 8508 Block 6; otherwise notify the IRS separately.
What cost estimates are needed for a hardship waiver?
Only two current cost estimates for software, upgrades, or programming are acceptable; other costs are not.
→ Attach two third‑party cost estimates for the required software or upgrades.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1099 Series – If Form 8508 is denied, you must file the 1099 returns electronically.
Questions about IRS Form 8508
What is IRS Form 8508 used for?
Form 8508 asks the IRS for permission to file certain information returns on paper instead of electronically. You provide details about the issuer, the forms you plan to file, and any exemption you claim. Then you send the completed form to the IRS before the filing deadline.
Who must file IRS Form 8508?
The issuer who is required to file the information returns electronically must file Form 8508.
What information does IRS Form 8508 require?
The form gathers the submission type (Original or Reconsideration) in Block 1, the tax year in Block 1a, the issuer’s name and address in Block 2, the nine‑digit TIN in Block 3, contact name, phone and email in Block 4, the specific return forms requested in Block 5, estimated paper counts in Blocks 5a and 5b, any religious exemption in Block 6, and whether the waiver is for corrections only in Block 7.
When is IRS Form 8508 due?
File Form 8508 at least 45 days before the due date of the returns for which the waiver is being requested.
Where do I file IRS Form 8508?
Send Form 8508 by mail to Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430, or fax to 1‑877‑477‑0572. Use either mail or fax, not both; fax is preferred.
How do I complete IRS Form 8508?
First, check the Original or Reconsideration box in Block 1 and enter the tax year in Block 1a. Next, fill in the issuer’s name, address (Block 2), nine‑digit TIN (Block 3), and contact information (Block 4). Then select the applicable information‑return forms in Block 5, provide estimated paper counts in Blocks 5a and 5b, and indicate any religious exemption or correction request in Blocks 6 and 7. Finally, the person required to file electronically signs the form and, if a transmitter signs, attach a power‑of‑attorney copy before mailing or faxing.
What happens if IRS Form 8508 is filed incorrectly?
If you are required to file electronically but do not have an approved waiver on record, you may be subject to a penalty.
Can I sign the form if I am not the electronic filing responsible party?
Only the person required to file electronically may sign; a transmitter needs a power of attorney. Verify the signer is the electronic filing responsible party or attach a POA.
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