Rev. date: 12/21/2012
In an effort to make tax administration more efficient, the Service has created an electronic filing program for many income documents. The requirement to use this electronic submission program is as
follows:
- Any person including a corporation, partnership, employer, estate and/or trust who is required to file 250 or more information returns for any calendar year must file these returns electronically:
- The 250-or-more requirement applies separately to each type of
form.
You can request a waiver,
Form 8508 (PDF),
Request for Waiver From Filing Information Returns Electronically, from the electronic filing requirement. You must file Form 8508 at least 45 days before the due date of the return for which you are requesting a
waiver.
If it is the first time you are requesting a waiver for any of the forms listed above, you do not have to provide an explanation. If you have requested a waiver in the past, however, you have to establish that filing electronically would create an undue
hardship.