Topic 803 - Waivers and Extensions

Requesting a Waiver

Form 8508 - If payers are required to submit information returns electronically, but such a filing would create an undue hardship, a waiver from the electronic filing requirement may be requested by submitting Form 8508 (PDF), 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). 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.

A separate Form 8508 must be submitted for each taxpayer identification number (TIN). All information requested on Form 8508 must be provided to the IRS for the request to be processed. Payers are encouraged to submit Form 8508 to the Internal Revenue Service, Technical Services Operation (TSO) at least 45 days before the due date of the returns for which a waiver is requested. Generally TSO does not process waiver requests until January of the year the returns are due. Request the waiver as follows:

By mail:

  • Internal Revenue Service
  • Attn: Extension of Time Coordinator
  • 240 Murall Drive, Mail Stop 4360
  • Kearneysville, WV 25430

By fax: 877-477-0572. Do not do both (mail and fax).

Form 8508-I - To request a waiver from the electronic filing of Form 8966 (PDF), FATCA Report, use Form 8508-I (PDF), Request for Waiver From Filing Information Returns Electronically (For Form 8966). 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 a waiver is requested. Waiver requests are processed beginning January 1st of the calendar year the return is due. Request the waiver as follows:

By mail:

  • Internal Revenue Service
  • FATCA, Stop 6052 AUSC
  • 3651 South IH 35
  • Austin, TX 78741

Requesting an Extension

An extension of time may be requested to file Forms 1042-S, 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8027, W-2 and W-2G information returns filed on paper or electronically.

Form 8809 (PDF), Application for Extension of Time to File Information Returns (For Forms W-2, W-2G, 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, and 8027), may be filled out online via the FIRE system at FIRE.IRS.gov. (Filers that do not already have a User ID and password should 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 is no limit as to how many online extensions may be entered. 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. A request for an additional extension of time must be submitted by using a paper Form 8809.

Although TSO strongly encourages the use of the FIRE system to request an extension of time to file, a paper Form 8809 may also be used. The Form 8809 must be filed as soon as it is apparent the 30-day extension of time is needed, but not later than the due date of the returns for which the extension is being requested. TSO processes requests for extensions of time starting in January of the year the returns are due. Payers must allow 30 days for TSO to respond to an extension request filed on paper. Request the extension as follows:

By mail:

  • Internal Revenue Service
  • Attn: Extension of Time Coordinator
  • 240 Murall Drive, Mail Stop 4360
  • Kearneysville, WV 25430

By fax: 877-477-0572. Do not do both (mail and fax).

Online: Through the FIRE system

A request for an extension of time to file for more than one payer is required to be submitted online via the fill-in form option or in an electronic file, according to the specific format listed in Part D of Publication 1220 (PDF), Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G.

Additional Information

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).

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Page Last Reviewed or Updated: March 11, 2016