8508

Application for a Waiver from Electronic Filing of Information Returns

Agency
IRS
Revision
Rev. 9-2026
Fillable fields
165
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8508 online
Page 1 of form 8508

Form 8508: Application for a Waiver from Electronic Filing of Information Returns

Form 8508 is the Application for a Waiver from Electronic Filing of Information Returns. The form says it is used to request a waiver of the requirement to file electronically for the current tax year, and that it supports both the Filing Information Returns Electronically (FIRE) and Information Return Intake System (IRIS) systems.

It is completed by the issuer of the information returns, which the form describes as a corporation, trust, individual, government entity, employer or plan administrator. It is not filed by the people who receive those returns. The form lists Forms W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2VI, 1042-S, 1097-BTC, the 1098 series except 1098-F, the 1099 series, 3921, 3922, the 5498 series, 8027, and the Affordable Care Act Forms 1094-C, 1095-B and 1095-C. One Form 8508 is completed for each Taxpayer Identification Number (TIN), and one form can cover several types of returns. After review, the IRS issues an approval or denial letter.

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What's on Form 8508

Blocks 1 and 1a: submission and tax year

Original or Reconsideration, and the tax year of the request. The form says a waiver cannot be requested for a prior or future calendar year.

Blocks 2 to 4: issuer and contact

Issuer name and address, the 9-digit EIN or SSN, and a contact person with a telephone number and email address.

Block 5: forms covered

A list of information return types from 1042-S to W-2VI. For each one checked, column (a) holds the number expected on paper and column (b) the number expected next tax year.

Blocks 6 to 8: yes or no questions

Religious exemption, corrections only, and whether this is the first waiver request for any of the forms listed in Block 5.

Block 9: cost estimates

Two current cost estimates from third parties, with the dates they were provided, for a request based on undue financial hardship.

Block 10: signature

Signature, title and date under penalties of perjury.

How to fill out Form 8508

  1. 1

    Blocks 1 and 1a

    Check Original for the first request for the current year, or Reconsideration when sending more information that may reverse a denial. Enter the tax year of the request.

  2. 2

    Blocks 2 to 4

    Enter the issuer's name, complete address and nine-digit TIN, then the name, telephone number and email address of the person the IRS can contact for more information.

  3. 3

    Block 5

    Check each form the waiver is for. In column (a) enter the total number expected on paper, and in column (b) an estimate of the total for the following tax year.

  4. 4

    Blocks 6 to 8

    Answer the religious exemption and corrections questions. The form says a waiver approved for originals also covers corrections, while corrections only on paper need their own request. On Block 8, Yes skips to Block 10 and No calls for the justification.

  5. 5

    Block 9

    For undue financial hardship, enter two current cost estimates from service bureaus or other third parties and attach them. The form says a hardship request without two written estimates is automatically denied, and prior year estimates are not accepted.

  6. 6

    Block 10

    The taxpayer, or a person duly authorized to sign a return or bind the taxpayer by contract, signs and adds a title and date. Attach a copy of any power of attorney.

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When and where to send it

When to file

The form says to file at least 45 days before the paper filing due date of the returns, and that requests are processed after January 1st of the calendar year the returns are due. A Block 6 religious exemption notice can be filed before or with the information returns.

Online

The form says to select only one method. Online, it points to IRS.gov/forms-pubs/mobile-friendly-forms, where Form 8508 can be found by search or scroll.

By fax

Internal Revenue Service, Attn: Extension of Time Coordinator, 877-477-0572, or 304-579-4105 (International).

By mail

Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive Mail Stop 4360, Kearneysville, WV 25430.

Forms 8027 and 8300

The form says to include a copy of the approved waiver when filing paper Forms 8027, and not with other paper returns. A waiver for any information return also applies to all Forms 8300 for the calendar year.

Questions and penalty

For questions about filing information returns electronically the form lists 866-455-7438 (Toll free) and 304-263-8700 (International). It says a filer required to file electronically without an approved waiver may be subject to a penalty.

Related forms

Who files Form 8508?

  • Issuers of information returns

    Block 2 names the issuer: a corporation, trust, individual, government entity, employer or plan administrator. The form says a separate Form 8508 is filed for each issuer requesting a waiver.

  • First-time waiver requests

    If this is the first request for any of the forms in Block 5, for any tax year, the form says to check Yes on Block 8 and skip to the signature, and that the first request will be automatically granted.

  • Repeat requests with a justification

    Issuers who requested a waiver before check No on Block 8 and attach a justification. The form lists examples such as undue financial hardship, a federally declared disaster, fire or casualty, serious illness of the person responsible, a first year in business, or a foreign entity unable to file electronically.

  • Religious exemption

    The form says filers whose religious beliefs conflict with the technology required to file electronically are automatically exempt, and can use Block 6 so the IRS records the exemption. It says Form 8508 is not needed again in later years.

  • Transmitters

    The form says a transmitter cannot sign Form 8508 for the issuer unless a power of attorney has been established, and a copy of the power of attorney is attached.

The form says only the person required to file electronically can sign it. The completed form goes to the IRS, not to the people who receive the information returns.

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Questions about Form 8508

Is a first waiver request approved automatically?

The form says a first request for any of the forms in Block 5, for any tax year, will be automatically granted. Check Yes on Block 8 and skip to the signature.

Can a transmitter sign Form 8508?

Only with a power of attorney. The form says a transmitter cannot sign for the issuer unless a power of attorney has been established, and a copy is attached.

Can one Form 8508 cover several form types?

Yes. The form says one Form 8508 can be used for multiple types of forms, but a separate Form 8508 is completed for each TIN.

Can a waiver be requested for a past year?

No. The form says a waiver cannot be requested for a prior or future calendar year.

What does a hardship request need?

Two current written cost estimates from service bureaus or other third parties, entered in Block 9 and attached. The form says a hardship request without them is automatically denied.

Does the waiver cover corrections?

The form says an approved waiver for original returns automatically covers corrections. A filer who can file originals electronically but wants to send corrections on paper requests a waiver for corrections only.