Requesting a Waiver
Form 8508 - Payers required to submit information returns electronically, but where such a filing would create an undue hardship, can request a waiver from the electronic filing requirement by submitting Form 8508, Request for Waiver from Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027, or ACA Forms 1095-B, 1095-C or an Authoritative Transmittal Form 1094-C (Refer to Instructions for Form 1094-C and 1095-C)) (PDF). An approved waiver request provides exemption from the electronic requirement for the current tax year only. Payers are still required to file paper forms with the Internal Revenue Service or the Social Security Administration.
Submit a separate Form 8508 for each 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 mail to: Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430, or fax to: 877-477-0572 (inside the U.S.) or 304-579-4105 (international). Don't do both (mail and fax).
Form 8508-I - To request a waiver from the electronic filing of Form 8966, FATCA Report (PDF), 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 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 returns 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.
Requesting an Extension
Form 8809 - You can request an extension of time to file Forms W-2, W-2G, 1042-S, 1094-C, 1095, 1097, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027 information returns. Use Form 8809, Application for Extension of Time to File Information Returns (For Forms W-2, W-2G, 1042-S, 1094-C, 1095, 1097, 1098, 1099, 3921, 3922, 5498, and 8027) (PDF). Form 8809 may be filled out online via the FIRE system. (If you don't already have a User ID and password, refer to FIRE.IRS.gov/Register.aspx for instructions on first time connection to the FIRE system). At the Main Menu, click "Extension of Time Request," click "Fill-in Extension Form," and follow the menu. There's no limit as to how many online extensions you may enter. An online Form 8809 must be completed by the due date of the return for each payer requesting an extension. This option is only used to request an automatic 30-day extension. Approvals are displayed online. This option becomes available the first week of January for the year the returns are due. You can also request the extension 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-2G (PDF). The online fill-in Form 8809 can't be used to request an additional extension of time; the request must be submitted by using a paper Form 8809. Extension requests for Form 5498-QA, Able Account Contribution Information (PDF) can also only be submitted on paper Form 8809 and not through FIRE. Please note that there are no automatic extension requests for Form W-2. 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 file is no longer an option. Additionally, Forms W-2 and Forms 1099-MISC reporting nonemployee compensation (NEC) payments in box 7 now 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, you can also use a paper Form 8809. You must file the Form 8809 as soon as it's apparent you need the 30-day extension of time, but not later than the due date of the returns for which you're requesting the extension. TSO processes requests for extensions of time 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. Extensions submitted on an obsolete Form 8809 and/or by fax are not accepted.
Form 8809-I - Use Form 8809-I (PDF) to request an initial or additional extension of time to file FATCA 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 before the due date of Form 8966. If you're requesting an additional hardship extension, 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.
More information is available in Publication 1220 (PDF). You can also call the TSO Customer Service Section toll-free at 866-455-7438 or at 304-579-4827 (not toll-free) if using the Telecommunications Device for the Deaf (TDD). Foreign filers may call 304-263-8700 (not toll-free).