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

Businesses generally must electronically file tax and information returns in 2024 and later if they file 10 or more returns of any type in a calendar year. Businesses don’t count Form 8300, Report of Cash Payments Over $10,000 when considering this threshold but must electronically file Form 8300 in 2024 and later for each calendar year they file 10 or more other returns.

In addition, partnerships must electronically file information returns if the partnership has more than 100 partners and must electronically file their partnership return if they file at least 10 returns of any type during the calendar year.

Requesting a waiver from the electronic filing requirement

Form 8508 - You can request a waiver from the electronic filing requirement for Forms W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2VI, 1042-S, 1097-BTC, 1098 series except 1098-F, 1099 series, 3921, 3922, 5498 series except 5498-QA, and 8027 and Affordable Care Act (ACA) Forms 1094-C, 1095-B, and 1095-C if you are otherwise required to submit information returns electronically but would suffer an undue hardship if you were to do so. Request the waiver by submitting Form 8508, Request for Waiver from Filing Information Returns ElectronicallyPDF. An approved waiver request only provides exemption from the electronic filing requirement for the current tax year. Filers are still required to file paper forms with the Internal Revenue Service or the Social Security Administration.

If the IRS grants a waiver from electronically filing any of these information returns, the waiver automatically applies to all Forms 8300 for the duration of the calendar year. However, a business may not request a waiver from filing only Forms 8300 electronically.

Submit a separate Form 8508 for each filer's taxpayer identification number (TIN). You must provide to the IRS all information requested on Form 8508 for the request to be processed. You should file Form 8508 with the Internal Revenue Service, Technical Services Operation (TSO) at least 45 days before the due date of the returns for which you're requesting a waiver. Generally, TSO doesn't process waiver requests until January of the year the returns are due. Request the waiver by fax (preferred method) to: 877-477-0572 (inside the U.S.) or 304-579-4105 (international) or by mail to: Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive Mail Stop 4360, Kearneysville, WV 25430. Please either fax or mail, don't do both. You will be notified as to whether your request is approved or denied.

Form 8508-I - To request a waiver from the electronic filing of Form 8966, FATCA Report, use Form 8508-I, Request for Waiver From Filing Information Returns Electronically (For Form 8966)PDF. The IRS will evaluate your request and notify you as to whether your request is approved or denied. Submit it to the Internal Revenue Service, Technical Services Operation (TSO) at least 45 days before the due date of the Forms 8966 for which you're requesting a waiver. Waiver requests are processed beginning January 1st of the calendar year the return is due. Request the waiver by mail to: Internal Revenue Service, FATCA, Stop 6052 AUSC, 3651 South IH 35, Austin, TX 78741.

Other returns - You can 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 you are otherwise required to submit information returns electronically but would suffer an undue hardship if you were to do so. The instructions for each form provide the procedures. Submit the request at least 45 days before the due date of the return for which you're requesting a waiver. You will be notified as to whether your request is approved or denied.

You cannot request a waiver from the electronic filing requirement for Forms 990, 990-EZ, 990-PF, 990-T, 5500, and 5500-SF.

Religious exemption from the electronic filing requirement

The IRS has granted an administrative exemption from the requirement to electronically file returns (specified below) to filers for whom using the technology required to file electronically conflicts with their religious beliefs (religious exemption). Advance approval from the IRS to file paper forms is not required.

If using the technology required to electronically file conflicts with your religious beliefs, you are automatically exempt from filing the following returns electronically. However, you are still required to file paper forms with the IRS.

Form 8508 - You should submit Form 8508 to notify the IRS that you qualify for a religious exemption in advance of filing Forms W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2VI, 1042-S, 1097-BTC, 1098 series except 1098-F, 1099 series, 3921, 3922, 5498 series except 5498-QA, and 8027 and Affordable Care Act (ACA) Forms 1094-C, 1095-B, and 1095-C. Submit a separate Form 8508 for each filer's taxpayer identification number (TIN). Submit the notification by fax to: 877-477-0572 (inside the U.S.) or 304-579-4105 (international) or by mail to: Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive Mail Stop 4360, Kearneysville, WV 25430. Please either fax or mail, don't do both.

Other returns – The automatic religious exemption from the electronic filing requirement also applies to Forms 1042, 1065, 1120, 1120-F, 1120-POL, 1120-S, 4720, 5227, 5330, 8038-CP, 8300, 8596, 8918, and 8955-SSA. You should notify the IRS that you qualify for a religious exemption in advance of filing one of these forms by writing in bold letters “Religious Exemption” at the top of page 1 of the paper filed return and following the procedures provided in the instructions for each form. The religious exemption doesn’t apply to the electronic filing requirement for Forms 990, 990-EZ, 990-PF, 990-T. 5500, 5500-EZ, and 5500-SF.

Requesting a filing extension

Form 8809 - You can 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 information returns as soon as you know an extension of time to file is necessary, but not before January 1 of the year in which the return is due. Use Form 8809, Application for Extension of Time to File Information Returns.

For most forms, Form 8809 may be filled out online via the Filing Information Returns Electronically (FIRE) system; check FIRE for availability dates. You will need to log in to FIRE or create a FIRE account to use this option, but you don't need a Transmitter Control Code (TCC). At the Main Menu, select Extension of Time Request, then select Fill-in Extension Form and follow the instructions. There's no limit as to how many information returns for which you may request an automatic 30-day extension of time to file. A Form 8809 must be completed by the due date of the return for each filer requesting an extension. Forms 8809 completed online receive an instant acknowledgement on screen if the forms are completed properly and timely. This option becomes available the first week of January for the year the returns are due. Approved FIRE production account users with a TCC can also request extensions electronically through the FIRE system in a file formatted according to the specifications in Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2GPDF. A paper Form 8809 must be submitted if you already requested an automatic extension and now need to request an additional 30-day extension of time to file.

Please note that there are no automatic extensions of time to file Forms W-2, 1099-NEC, 1099-QA, or 5498-QA. Because these forms are not eligible for an automatic extension of time to file, a paper Form 8809 must be filed in order to request an extension of time to file. For Forms W-2 or 1099-NEC, the filers must also meet one of the conditions listed on the form. Requests must be in writing and signed by the filer/transmitter or a person who is duly authorized to sign a return; an electronic additional extension of time to file is no longer an option. Additionally, Forms W-2 and Forms 1099-NEC have an accelerated due date of January 31.

Although TSO strongly encourages the use of the FIRE system to request an extension of time to file where available, you can also use a paper Form 8809. File the Form 8809 as soon as it's apparent you need the extension of time to file, and not later than the due date of the returns for which you're requesting the extension. TSO processes requests for extensions of time to file starting in January of the year the returns are due. Allow 30 days for TSO to respond to an extension request filed on paper. Mail to: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0209. Extension requests submitted on an obsolete Form 8809 and/or by fax are not accepted.

Extension requests for Forms 1099 series (excluding Forms 1099-NEC and 1099-QA) may also be filed electronically using the Information Returns Intake System (IRIS). Registered users with an IRIS TCC can access the Taxpayer Portal and select Request Automatic Extension from the dashboard. File an extension request as soon as you know an extension of time to file is necessary, but not before January 1 of the year in which the return is due. Submit a separate extension request for each issuer taxpayer identification number (TIN). After the submission, you'll receive an instant approval acknowledgement that will appear on screen if the request is complete, accurate and timely. For more information, refer to Publication 5717, Information Returns Intake System (IRIS), Taxpayer Portal User GuidePDF.

Form 8809-I - Use Form 8809-I, Application for Extension of Time to File FATCA Form 8966, to request an automatic 90-day extension of time to file Form 8966 for the current tax year. You should file Form 8809-I as soon as you know you need an extension of time to file, but not before January 1 of the filing year, and you must file it before the due date of Form 8966. If you're filing a second Form 8809-I to request an additional extension due to extenuating circumstances (hardship exception), file Form 8809-I by the first extended due date of Form 8966. Submit a separate request for each filer that's requesting an extension of time to file. Request the extension by mail to: Internal Revenue Service, FATCA, Stop 6052 AUSC, 3651 South IH 35, Austin, TX 78741.

Form 7004 - Use Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns to request an automatic extension of time to file other business income tax, information, and other returns. The extension will be granted if you complete Form 7004 properly, make a proper estimate of the tax (if applicable), file Form 7004 by the due date of the return for which the extension is requested, and pay any tax that is due. Submit a separate request for each filer that's requesting an extension of time to file. Request the extension by mailing Form 7004 to the address in the Instructions for Form 7004PDF.

Form 15397 – Use Form 15397, Application for Extension of Time to Furnish Recipient StatementsPDF to request an extension of time to furnish the statements to recipients by faxing this form to: Internal Revenue Service, Technical Services Operation, Attn: Extension of Time Coordinator, Fax: 877-477-0572 (within the U.S.) or 304-579-4105 (international). Do not submit an extension request by mail.  

Your request must be received no later than the date on which the statements are due to the recipients. If your request for an extension is approved, generally you will be granted a maximum of 30 extra days to furnish the recipient statements. For more information, refer to General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)PDF.

Additional information