8508-I

Request for Waiver From Filing Information Returns Electronically

Agency
IRS
Revision
Rev. November 2015
Fillable fields
33
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 8508-I online
Page 1 of form 8508-I

Form 8508-I: Request for Waiver From Filing Information Returns Electronically

Form 8508-I is the Request for Waiver From Filing Information Returns Electronically (For Form 8966). The form says it is used to request a waiver from filing Form 8966 electronically for the current tax year. Form 8966 is filed under the Foreign Account Tax Compliance Act (FATCA). After evaluating the request, the IRS notifies the filer whether it is approved or denied.

It is filed by the entity that files Form 8966, such as a participating FFI or a registered deemed-compliant FFI, a Direct Reporting NFFE, a Sponsoring Entity or a trustee of a Trustee-Documented Trust. It is not a form for individual account holders. The form says only the person required to file electronically can file Form 8508-I, and a transmitter cannot file it for the payer unless he or she has a power of attorney.

You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 8508-I

Line 1: type of submission

Original or Reconsideration.

Lines 2 to 6c: the filer

Filer name and mailing address with country and postal code, the Global Intermediary Identification Number (GIIN), the TIN, and the name, email and phone number of a point of contact.

Lines 7 to 11: sponsored entity

Name, address, GIIN and TIN of a Sponsored Entity, intermediary or Trustee-Documented Trust, if applicable.

Line 12: FFI status

Yes or No: whether the filer is a participating FFI or a registered deemed-compliant FFI reporting a U.S. account for which it has reporting obligations.

Lines 13 and 14: corrections and reason

Whether the waiver is for corrections only, and the reason for the request: undue hardship, Chapter 7 bankruptcy, or a catastrophic event such as a natural disaster.

Line 15: signature

Signature, title and date under penalties of perjury.

How to fill out Form 8508-I

  1. 1

    Line 1

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

  2. 2

    Lines 2 to 6c

    Enter the filer's name and the address where correspondence goes, using a P.O. box only if mail is not delivered to a street address. Enter the GIIN and U.S. TIN if assigned, and a contact familiar with the request.

  3. 3

    Lines 7 to 11

    The form says these lines are completed only by a Sponsoring Entity or a trustee of a Trustee-Documented Trust. Enter the entity's name, address, GIIN if obtained and TIN if issued. List multiple entities in an attachment.

  4. 4

    Lines 12 and 13

    Answer the FFI status question. On line 13, the form says a waiver approved for original returns also covers corrections, while a filer that can file originals electronically but not corrections requests a waiver for corrections only.

  5. 5

    Line 14

    Check one reason and attach what it lists. Undue hardship lists steps taken, an incremental cost estimate with a detailed computation, total assets and future steps. Bankruptcy lists a copy of the petition. A catastrophic event lists a statement with the date and its effect.

  6. 6

    Line 15

    The filer, or a person duly authorized to sign a return or other document on its behalf, signs and adds a title and date.

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When and where to send it

When to file

The form says to file at least 45 days before the due date of Form 8966. It says Form 8966 is due March 31 of the year following the reporting year, unless an FFI under a Model 2 IGA has a different date, and requests are processed beginning January 1st of the year the return is due.

Where to mail it

Internal Revenue Service, FATCA, Stop 6052 AUSC, 3651 South IH 35, Austin, Texas 78741.

Cost estimates

The form says a cost estimate reflects the total the service provider will charge for software, software upgrades or programming for the current system, or to produce the electronic file only. Estimates from prior years are not accepted.

Penalty

The form says a filer required to file electronically without an approved waiver on record may face penalties under Code sections 6721 through 6724.

Electronic filing guides

For filing Form 8966 electronically, the form points to Publication 5124, FATCA XML User Guide; Publication 5188, FATCA Metadata XML Schema User Guide; and Publication 5190, International Data Exchange Services User Guide.

Related forms

Who files Form 8508-I?

  • Form 8966 filers

    Entities that file Form 8966 and cannot file it electronically. The form points to Treasury regulations section 301.1474-1(a) and says a filer is not required to obtain a TIN to file Form 8508-I.

  • Sponsoring Entities

    A Sponsoring Entity filing on behalf of its Sponsored Entities is the filer and submits one request for all of them, listed on line 7. A request for itself and one for its Sponsored Entities are separate.

  • Trustees of Trustee-Documented Trusts

    The form says a trustee filing on behalf of a Trustee-Documented Trust identifies itself as the filer on lines 2 through 4c, and the trust is identified on line 7.

  • Not for Model 1 jurisdictions

    The form says entities located in a Model 1 jurisdiction and reporting on their own behalf, or entities reporting for one, may not request this waiver from the IRS because they report to that jurisdiction's tax authority.

  • Transmitters

    A transmitter can file the form only with a power of attorney. The form says to attach a letter to Form 8508-I stating this fact.

The form says filers who are requesting a waiver from filing Form 8966 electronically file it, with a separate form for each filer. It is mailed to the IRS.

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Questions about Form 8508-I

Which return does Form 8508-I cover?

Form 8966. The form says it is used to request a waiver from filing Form 8966 electronically for the current tax year.

Does the filer need a U.S. TIN?

No. The form says a filer is not required to obtain a TIN in order to file Form 8508-I.

Can a Sponsoring Entity file one request for all its Sponsored Entities?

Yes. The form says the Sponsoring Entity is the filer and submits one request for all Sponsored Entities listed on line 7. A request for itself is separate.

Can an entity in a Model 1 jurisdiction use Form 8508-I?

The form says entities in a Model 1 jurisdiction reporting on their own behalf may not request this waiver from the IRS, because they report to the Model 1 jurisdiction's tax authority.

Does the waiver cover corrections?

The form says an approved waiver for original documents automatically covers corrections. A filer that can file originals electronically but not corrections requests a waiver for corrections only.

Where is Form 8508-I sent?

The form says to mail it to Internal Revenue Service, FATCA, Stop 6052 AUSC, 3651 South IH 35, Austin, Texas 78741.