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Electronic Filing Waivers, Exemptions, and Filing Extensions | IRS
Electronic Filing Waivers, Exemptions, and Filing Extensions | IRS
Daisy Macapangal avatar
Written by Daisy Macapangal
Updated over a week ago

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.

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