Tax Topic #803 |
2008 Tax Year |
Topic 803 - 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 (PDF), 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 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, Enterprise Computing Center, Martinsburg (ECC-MTB)
at least 45 days before the due date of the returns. Generally, IRS/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
- Information Reporting Program
- 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 or
electronically.
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 10 payers must be submitted electronically, or by completing the
online fill-in option. The completed Form 8809 must be sent to:
- IRS-Enterprise Computing Center-Martinsburg
- Information Reporting Program
- Attn: Extension of Time Coordinator
- 240 Murall Drive
- Kearneysville, WV 25430
Electronic extension requests for more than 10 payers can be submitted
via the FIRE system in a specific file format according to Publication 1220,
Part D.
NOTE: Tape cartridges are no longer accepted.
Further information can be found in Publication 1220, Specifications
for Filing Forms 1098, 1099, 5498 and W-2G Electronically, 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.
Page Last Reviewed or Updated: December 22, 2008
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