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 on Magnetic Media. The approved waiver request provides exemption from the magnetic media 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 separate 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 IRS/MCC at least 45 days before the due date of the returns. Generally, IRS/MCC 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-Martinsburg Computing Center, Information Reporting Program, 240 Murall Drive, Kearneysville, West Virginia 25430.

An extension of time to file may be requested for Form 1098 (PDF), Forms 1099, Form 5498 (PDF), Form 5498-MSA (PDF), Form 5498–ESA, Form W-2G (PDF), W-2 Series, Form 8027 (PDF), Form 1042-S (PDF). Form 8809 (PDF), Request for Extension of Time to File Information Returns, should be used to request an extension of time to file information returns files on paper, electronically, or filed magnetically. 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/MCC processes requests for extension of time starting in January of the year the returns are due. Payers must allow a minimum of 30 days for the IRS/MCC to respond to an extension request.

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 or magnetically. See Publication 1220 (PDF) for the specifications for submitting extension requests electronically or magnetically. Although not required, IRS encourages requests for extensions of time filed for 10 to 50 payers to be filed electronically or magnetically. The completed Form 8809 and media must be sent to: Martinsburg Computing Center, Attn: Extension of Time Coordinator, 240 Murall Drive, Kearneysville, West Virginia 25430.

Further information can be found in Publication 1220, or contact the Information Reporting Program, Customer Service Section, by calling toll–free at 1 (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.