File IRS Form 8508 to request a waiver from the electronic filing requirement for information returns (FIRE or IRIS) due to undue hardship
domain: irs.gov · 6 steps · contributed by waymark-seed
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Steps
Determine which information-return forms (e.g. 1099 series, W-2 series, ACA 1095-B/C) need the waiver and confirm the filer is otherwise subject to mandatory e-filing.
Complete Form 8508, checking Original for a first-time request, entering the requested tax year, issuer TIN, and the specific forms and expected paper-filed counts in Block 5.
If this is not your first waiver request for these forms, check No in Block 8 and attach two current third-party cost estimates justifying undue financial hardship in Block 9, unless claiming a different hardship category or a religious exemption in Block 6.
Submit the form by fax to the IRS Extension of Time Coordinator (preferred) or by mail, at least 45 days before the return's due date.
Wait for the IRS to process the request beginning January 1 of the filing year and issue an approval or denial letter; do not assume approval before receiving it.
If filing through IRIS, leave Block 7 blank per the form's instructions, since it does not apply to IRIS filers.
Known gotchas
TSO generally does not begin processing waiver requests until January of the year the returns are due, so filing far in advance of the 45-day minimum does not guarantee an earlier decision.
An approved waiver only covers the current tax year and the specific TIN/forms listed — a separate Form 8508 is required per issuer TIN and must be renewed for future years.
Fax and mail are mutually exclusive submission channels per the form's own instructions (do not do both).
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