If payers are required to submit information returns electronically or magnetically, but such a filing would create an undue hardship, a waiver from the magnetic media filing requirement may be requested by submitting Form 8508 (PDF), Request for Waiver from Filing Information Returns Electronically/Magnetically. The approved waiver request provides exemption from the magnetic media/electronic requirement for the current tax year only. Payers are still required to file paper forms with IRS or the Social Security Administration (SSA).
A separate Form 8508 must be submitted for each Employer Identification Number (EIN). 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, Enterprise Computing Center, Martinsburg (ECC-MTB) at least 45 days before the due date of the returns. Generally, ECC-MTB does not process waiver requests until January of the year the returns are due. All waiver requests should be sent using the following address:
- IRS/Enterprise Computing Center-Martinsburg
- Attn: Extension of Time Coordinator
- 240 Murall Drive
- Kearneysville, WV 25430
An extension of time may be requested to file Forms 1098, 1099, 5498, and W-2 series and W-2G, 8027 and 1042-S information returns filed on paper, electronically, or filed magnetically.
Form 8809 (PDF), 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.
A paper Form 8809 may also be used to request an extension of time to file information returns. 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/ECC-MTB processes requests for extension of time starting in January of the year the returns are due. Payers must allow 30 days for the IRS/MCC to respond to an extension request filed on paper.
Requests submitted on behalf of multiple payers must contain a list of all payers and their Taxpayer Identification Numbers (TINs). Requests for more than 50 payers must be submitted electronically/magnetically, or by completing the online fill-in option. The completed Form 8809 must be sent to:
- IRS-Enterprise Computing Center-Martinsburg
- Attn: Extension of Time Coordinator
- 240 Murall Drive
- Kearneysville, WV 25430
Electronic/magnetic extension requests for more than 50 payers can be submitted via the FIRE system or via tape cartridge in a specific file format according to Publication 1220, Part E. Although not required, IRS encourages requests for 10-50 payers to be completed online or via an electronic/magnetic file.
NOTE: Tape cartridges will not be accepted after tax year 2007 (filed in Calendar Year 2008).
Further information can be found in Publication 1220, or contact the Information Reporting Program Customer Service Section toll–free at (866) 455–7438, or by using Telecommunications Device for the Deaf (TDD) at (304) 267–3367 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.
Forms and publications may be downloaded from the IRS Website at www.irs.gov or by calling toll-free at (800) 829–3676.