Electronic Filing Requirements for 2024 and Beyond
Starting in 2024, businesses that file 10 or more information returns in a calendar year are required to file electronically.
However, Form 8300, Report of Cash Payments Over $10,000, is not included in the 10-return threshold calculation.
Despite this, businesses filing 10 or more other returns during the year must also electronically file Form 8300.
✅ Partnerships:
Partnerships with more than 100 partners are required to e-file their information returns, regardless of the total number of forms filed.
Partnerships filing at least 10 returns of any type during the year must e-file their partnership return.
Requesting a Waiver from the E-Filing Requirement
If filing information returns electronically would cause undue hardship, businesses may request a waiver by submitting Form 8508 or Form 8508-I, depending on the return type.
✅ Form 8508 – For General Information Returns
This form is used to request a waiver from electronically filing the following forms:
W-2 series (W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2VI)
1042-S – Foreign Person's U.S. Source Income
1097-BTC – Bond Tax Credit
1098 series (excluding 1098-F) – Mortgage and Student Loan Interest
1099 series – Miscellaneous and Nonemployee Compensation
3921 & 3922 – Stock option transfers
5498 series (excluding 5498-QA) – IRA Contribution Information
8027 – Tip Income Reporting
ACA forms: 1094-C, 1095-B, and 1095-C
To submit Form 8508:
Fax (preferred): 877-477-0572 (U.S.) or 304-579-4105 (international)
Mail: Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430
Only submit by fax OR mail, not both.
Deadline: File Form 8508 at least 45 days before the return's due date.
If the waiver is approved, it only applies to the current tax year.
If granted, the waiver automatically applies to Form 8300 filings for the entire year.
✅ Form 8508-I – For FATCA Report (Form 8966)
Use Form 8508-I to request a waiver from electronically filing Form 8966 (FATCA Report).
Submit the form at least 45 days before the due date.
Mail to:
Internal Revenue Service, FATCA, Stop 6052 AUSC, 3651 South IH 35, Austin, TX 78741
✅ Other Returns:
Businesses may also request waivers for the following forms:
1042, 1065, 1120, 1120-F, 1120-POL, 1120-S
4720, 5227, 5330, 5500-EZ
8038-CP, 8596, 8918, and 8955-SSA
Submit the waiver request at least 45 days before the return’s due date, following the instructions in the form’s guidance.
❗ No Waiver Allowed:
You cannot request a waiver for the following forms:
990 series – 990, 990-EZ, 990-PF, and 990-T
5500 series – 5500, 5500-SF, and 5500-EZ
Religious Exemption from E-Filing
Filers whose religious beliefs prevent them from using electronic technology are automatically exempt from e-filing requirements.
No advance approval is needed from the IRS.
However, businesses must still file paper forms with the IRS.
✅ Eligible Forms:
W-2 series, 1042-S, 1097-BTC, 1098 series (except 1098-F), 1099 series
3921, 3922, 5498 series (except 5498-QA), 8027
ACA forms: 1094-C, 1095-B, and 1095-C
Other eligible forms:
1042, 1065, 1120 series, 4720, 5227, 5330
8038-CP, 8300, 8596, 8918, and 8955-SSA
For these forms, write "Religious Exemption" in bold letters at the top of page 1 of the paper return.
❗ No Religious Exemption Allowed:
The exemption does not apply to:
990 series – 990, 990-EZ, 990-PF, 990-T
5500 series – 5500, 5500-SF, and 5500-EZ
Requesting a Filing Extension
If you need more time to file information returns, you can request an extension by submitting Form 8809, Form 8809-I, or Form 7004.
✅ Form 8809 – Extension for General Information Returns
Used to request a 30-day extension for filing the following forms:
W-2 series, W-2G, 1042-S
1094-C, 1095 series, 1097-BTC
1098 series, 1099 series, 3921, 3922
5498 series, 8027
Submit online through the FIRE system or by paper.
Online filing provides instant acknowledgment.
For W-2 or 1099-NEC, a paper Form 8809 is required.
Deadline: Submit the request by the original return's due date.
✅ Form 8809-I – Extension for FATCA Report (Form 8966)
Used to request a 90-day extension for filing Form 8966.
Mail to:
Internal Revenue Service, FATCA, Stop 6052 AUSC, 3651 South IH 35, Austin, TX 78741
File before the due date of Form 8966.
✅ Form 7004 – Extension for Business Income Tax Returns
Used to request an extension for business returns such as:
1120 series, 1065, 1042, 4720, and others
Deadline: Submit by the return's original due date.
✅ Form 15397 – Extension for Recipient Statements
Used to request an extension to furnish recipient statements.
Fax to:
877-477-0572 (U.S.) or 304-579-4105 (international)
Deadline: Submit by the recipient statement due date.
✅ Key Takeaways:
Waivers: Request a waiver using Form 8508 or 8508-I if e-filing would cause undue hardship.
Religious Exemption: Filers whose religious beliefs prevent them from e-filing are automatically exempt but must file paper forms.
Extensions: Use Form 8809, 8809-I, or 7004 to request filing extensions.
Deadlines: File extension or waiver requests at least 45 days before the due date.