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

Greg Hatfield Updated by Greg Hatfield

Form 8508 is found in the e-file add-on of Payroll System W2/1099, however, the e-file add-on does not need to be purchased to use this form.

Use this form to request a waiver from filing electronically for the current tax year.

If this is the first time you have requested a waiver for any of the forms listed on Form 8508, for any tax year, your request will be automatically granted.
You should file Form 8508 at least 45 days before the due date of the returns for which you are requesting a waiver (e.g. December 17th for forms due January 31st).
This waiver is for the client, not the preparer/transmitter. A separate form needs to be filed for every client that is required to e-file.
Check your state for e-filing waiver requirements as they may differ from the federal requirements.

Forms that can be waived from filing electronically

You may request a waiver from filing electronically for the current tax year for the following forms.

There is a separate checkbox for each form, and fields for the approximate number of those forms.
  • Forms W-2
  • W-2AS
  • W-2G
  • W-2GU
  • W-2PR
  • W-2VI
  • 1042-S
  • 1097-BTC
  • 1098 Series
  • 1099 Series
  • 3921
  • 3922,
  • 5498 Series,
  • 8027
  • or Affordable Care Act (ACA) Forms 1095-B, 1095-C or an Authoritative Transmittal Form 1094-C (Refer to Instructions for Form 1094-C and 1095-C).

Complete a Form 8508 for each Taxpayer Identification Number (TIN). You may use one Form 8508 for multiple types of forms. After evaluating your request, an approval or denial letter will be issued.

See the form instructions, which will include the IRS mailing address and appropriate fax number.

How did we do?

Form 4419 - Application for Filing Information Returns Electronically