Form 8508, Application for a Waiver from Electronic Filing of Information Returns
Form 8508 asks the IRS for permission to file information returns on paper when you would otherwise be required to e-file them. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8508?
Form 8508, Application for a Waiver from Electronic Filing of Information Returns, is the request a filer submits when it cannot reasonably e-file returns such as the W-2 and 1099 series. Current regulations require most filers to e-file once they reach a fairly low aggregate return count, and this form is how you ask the IRS to excuse you from that requirement for a filing season.
The application asks which types of returns the waiver should cover, how many of each you expect to file, and why e-filing would cause undue hardship, for example cost estimates from service providers. A waiver, if approved, generally applies for one tax year at a time, so filers who need relief again must reapply.
Who files 8508?
- Employers and payers required to e-file W-2s, 1099s, or other information returns who cannot do so
- Small businesses for whom the cost of e-filing software or a service bureau would be an undue hardship
- Filers whose systems or circumstances make electronic submission impractical for the year
- Transmitters or agents requesting a waiver on behalf of the actual filer, with authorization
How to fill out 8508
- Enter the filer’s name, taxpayer identification number, address, and contact person in the top section.
- Check whether this is your first waiver request or you have received one before, and the tax year it should cover.
- Mark each type of information return the waiver applies to and estimate how many of each you will file.
- Explain the hardship, attaching cost estimates or other documentation the current instructions ask for.
- Download the finished PDF, sign it, and submit it to the IRS address or fax number in the instructions, well before the due date of the returns.
Quick fill 8508 on this page
Prefer to see the form itself while you type? Open 8508 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
When should I send Form 8508?
File it well in advance of the due date of the returns you want to file on paper. The current instructions give the exact lead time the IRS expects, so check them before your filing deadline approaches.
Does an approved waiver cover every year going forward?
No. A waiver generally applies to one tax year. If you still cannot e-file the following year, you need to submit a new Form 8508.
Do I need a waiver if I file only a handful of returns?
If your combined total of information returns is below the current e-file threshold, you may file on paper without a waiver. The threshold has changed in recent years, so confirm the current number at irs.gov before deciding.