Waivers and Extensions

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, Request for Waiver from Filing Information Returns Electronically. The approved waiver request provides exemption from the electronic requirement for the current tax year only. Payers are still required to file paper forms with Internal Revenue Service (IRS) or the Social Security Administration (SSA).

A separate Form 8508 must be submitted for each Taxpayer Identification Number (TIN). All information requested on Form 8508 must be provided to IRS for the request to be processed. Payers are encouraged to submit Form 8508 to Internal Revenue Service, Information Returns Branch (IRS/IRB) at least 45 days before the due date of the returns. Generally, IRS/IRB does not process waiver requests until January of the year the returns are due. All waiver requests should be sent using the following address:

• Internal Revenue Service
• Information Returns Branch
• Attn: Extension of Time Coordinator
• 240 Murall Drive
• Kearneysville, WV 25430

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, Application for Extension of Time to File Information Returns, may be filled out online via the FIRE system at http://fire.irs.gov. (Refer to Publication 3609, Filing Information Returns Electronically, for instructions on connecting to the FIRE system if you do not already have a User-ID and password). At the Main Menu, click "Extension of Time Request," click "Fill-in Extension Form," and follow the menu. There is no limit to how many online extensions may be entered; however, you must complete an online Form 8809 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 current tax year. Requests for an additional extension of time must be submitted by using a paper Form 8809.

Although IRS/IRB 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. IRS/IRB processes requests for extension of time starting in January of the year the returns are due. Payers must allow 30 days for the IRS/IRB to respond to an extension request filed on paper.

. The completed Form 8809 must be sent to:

• Internal Revenue Service
• Information Returns Branch
• Attn: Extension of Time Coordinator
• 240 Murall Drive
• Kearneysville, WV 25430

Requests submitted on behalf of multiple payers must contain a list of all payers and their Taxpayer Identification Numbers (TINs). Requests for extension of time to file for more than 10 payers are required to submit the extensions online via the fill-in form or in a file electronically, according to the specific format listed in Part D of Publication 1220 option via the FIRE system in a specific file format according to Part D of Publication 1220, Specifications for Filing Forms 1097-BTC, 1098, 1099, 5498 and W-2G Electronically.

Further information can be found in Publication 1220, Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, or contact the IRS/IRB Customer Service Section by calling toll-free at 866-455-7438, between 8:30 a.m. and 4:30 p.m. Eastern Standard Time, or by using Telecommunications Device for the Deaf (TDD) at 304-579-4827.

Forms and publications may be downloaded from the IRS Website at www.irs.gov or by calling toll-free at 800-829-3676.