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Topic no. 803, Electronic filing waivers or exemptions and filing extensions

Businesses generally must electronically file tax and information returns if they file 10 or more returns of any type during a calendar year.

Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, does not count toward the 10-return threshold. However, businesses that meet the threshold must electronically file all Forms 8300 for that calendar year.

Electronic filing requirements for partnerships:

  • More than 100 partners: Must electronically file Form 1065, Schedules K-1, and related forms and schedules, regardless of the number of returns filed.
  • 100 or fewer partners: Must electronically file Form 1065 and related forms and schedules if they file 10 returns of any type during the calendar year.

Request a waiver from electronic filing

You may request a waiver from the electronic filing requirement for certain tax and information returns. Waiver eligibility and submission requirements vary by form.

Waiver for information returns

You may request a waiver from the electronic filing requirement for the current tax year by submitting Form 8508 PDF, Application for a Waiver from Electronic Filing of Information Returns.

Form 8508 supports the following information returns:

  • Forms W-2, W-2AS, W-2G, W-2GU, W-2PR and W-2VI
  • Forms 1042-S, 1097-BTC, 1098 series except 1098-F, 1099 series, 3921, 3922, 5498 series and 8027
  • Affordable Care Act (ACA) Forms 1094-C, 1095-B and 1095-C

An approved waiver applies only to the current tax year and does not eliminate the requirement to file paper forms with the IRS or the Social Security Administration (SSA).

If the IRS approves a waiver for any of the information returns listed above, it automatically applies to all Forms 8300 for that calendar year. However, a business can’t request a waiver solely for Form 8300.

To request a waiver:

  • Complete a separate Form 8508 for each taxpayer identification number (TIN).
  • Submit Form 8508 at least 45 days before the paper filing due date of the applicable returns.
  • Follow one of the submission methods outlined in the form’s How to File instructions.

Waiver requests are processed beginning Jan. 1 of the calendar year in which the returns are due. You will receive an approval or denial letter once your request has been evaluated.

Waiver for Form 8966, FATCA Report

You may request a waiver from the electronic filing requirement for Form 8966, FATCA Report, by submitting Form 8508-I PDF, Request for Waiver From Filing Information Returns Electronically (For Form 8966).

To request a waiver:

  • Submit Form 8508-I at least 45 days before the due date of the Forms 8966.
  • Follow the submission instructions provided on Form 8508-I.

Waiver requests are processed beginning Jan. 1 of the calendar year in which the returns are due. The IRS will evaluate your request and notify you of its approval or denial.

Waiver for other returns

You may request a waiver from the electronic filing requirement for Forms 1042, 1065, 1120, 1120-F, 1120-POL, 1120-S, 4720, 5227, 5330, 5500-EZ, 8038-CP, 8596, 8918 and 8955-SSA if electronic filing would cause undue hardship.

To request a waiver:

  • Follow the waiver request procedures outlined in the instructions for the applicable form.
  • Submit your request at least 45 days before the return’s due date.

The IRS will evaluate your request and notify you of its approval or denial.

Exception: Waivers from the electronic filing requirement aren’t available for Forms 990, 990-EZ, 990-PF, 990-T, 5500 and 5500-SF.

Religious exemption from electronic filing

The IRS provides an automatic exemption from the electronic filing requirement for filers whose religious beliefs conflict with using the technology required to file electronically. Advance approval from the IRS isn’t required; however, you must still file paper returns with the IRS or the Social Security Administration (SSA), as applicable.

Religious exemption for information returns

To notify the IRS that you qualify for a religious exemption, submit Form 8508 PDF using Block 6 before filing your information returns. You only need to submit Form 8508 once; it’s not required in subsequent years.

Religious exemption for other returns

The automatic religious exemption also applies to Forms 1042, 1065, 1120, 1120-F, 1120-POL, 1120-S, 4720, 5227, 5330, 8038-CP, 8300, 8596, 8918 and 8955-SSA.

To claim the exemption:

  • Write “Religious Exemption” in bold letters at the top of page 1 of the paper return.
  • Follow the procedures outlined in the instructions for the applicable form.

Exception: The religious exemption does not apply to the electronic filing requirements for Forms 990, 990-EZ, 990-PF, 990-T, 5500, 5500-EZ and 5500-SF.

Request an extension to file information returns or furnish recipient statements

You may request an extension of time to file certain tax and information returns or furnish statements to recipients. Extension periods, eligibility and submission requirements vary by form.

Extension of time to file information returns

You may request an extension of time to file Forms W-2, W-2G, 1042-S, 1094-C, 1095 series, 1097-BTC, 1098 series, 1099 series, 3921, 3922, 5498 series and 8027 by submitting Form 8809, Application for Extension of Time to File Information Returns.

Submit your request as soon as you determine an extension is needed, but no earlier than Jan. 1 of the year the returns are due and no later than the applicable filing deadline.

Request an automatic 30-day extension through IRIS

For most eligible information returns, you may electronically request an automatic 30-day extension through the Information Return Intake System (IRIS).

  • Obtain an IRIS Transmitter Control Code (TCC) by completing an IRIS Application for TCC. For instructions, review Publication 5903 PDF, IRIS App for TCC.
  • Submit a separate extension request for each issuer taxpayer identification number (TIN).
  • If your request is complete, accurate and timely, an approval acknowledgement will appear on screen.

Extensions can’t be corrected or replaced. If a request is rejected, you must resubmit it as an original request.

For additional instructions, review Publication 5717 PDF, Information Returns Intake System (IRIS), Taxpayer Portal User Guide and Publication 5718 PDF, Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A) Specifications.

Additional 30-day extension

Under certain hardship conditions, you may qualify for an additional 30-day extension if your initial extension was approved. You must submit a paper Form 8809 before the initial extension expires.

Forms not eligible for an automatic extension

Forms W-2, 1099-NEC, 1099-QA and 5498-QA aren’t eligible for an automatic extension of time to file. To request an extension, submit a signed paper Form 8809. For Forms W-2 and 1099-NEC, you must meet one of the qualifying conditions listed on the form. No additional extension is available.

Note: Forms W-2 and 1099-NEC have a filing deadline of Jan. 31.

Request an extension by paper

You may also submit a paper Form 8809 by the due date of the applicable returns. Allow up to 30 days for the IRS to respond to your request. For mailing instructions and additional filing requirements, review the instructions found on Form 8809 PDF.

Extension requests submitted using an outdated version of Form 8809 or by fax will not be accepted.

Extension of time to file FATCA Form 8966

You may request an automatic 90-day extension of time to file Form 8966 for the current tax year by submitting Form 8809-I, Application for Extension of Time to File FATCA Form 8966.

To request an extension:

  • Submit Form 8809-I as soon as you determine an extension is needed, but no earlier than Jan. 1 of the filing year and before the original due date of Form 8966.
  • Submit a separate Form 8809-I for each filer requesting an extension.
  • If you need an additional extension due to extenuating circumstances (hardship exception), submit a second Form 8809-I by the first extended due date of Form 8966.
  • Follow the Where to File section found in Instructions for Form 8809-I PDF.

Extension of time to file certain business returns

You may request an automatic extension of time to file certain business income tax, information and other returns by submitting Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.

To qualify, complete Form 7004 accurately, make a proper estimate of the tax (if applicable), and submit the form by the return’s due date. Any tax due must be paid by the original due date. Submit a separate Form 7004 for each return using one of the following methods:

Extension of time to furnish recipient statements

You may request a one-time extension of up to 30 days to furnish information return statements to recipients for the current tax year by submitting Form 15397 PDF, Application for Extension of Time to Furnish Recipient Statements.

To request an extension:

  • Submit Form 15397 as soon as you determine an extension is needed.
  • File no earlier than Jan. 1 and no later than the due date of the recipient statements.
  • Follow one of the submission methods outlined in the form's How to File instructions.

Additional resources