If filing on magnetic media will create an undue hardship, you may
request a waiver by submitting Form 8508, Request for Waiver from
Filing Information Returns on Magnetic Media, to the Martinsburg
Computing Center, P.O. Box 1359, MS-360, Martinsburg, West Virginia
25401-1359. Form 8508 is in Publications 1187, 1220, and 1239. A
separate Form 8508 must be submitted for each separate Employer
Identification Number or E-I-N. This waiver request, if approved,
will only provide exemption from magnetic media filing for the
current tax year. However, you must still file using paper documents.
The IRS encourages payers to file Form 8508 at least 45 days prior to
the due date, which is February 28 for Forms 1099, 1098, 8027, and
W-2; March 15 for Form 1042S, and May 31 for Form 5498.
If you will be filing on magnetic media, but cannot meet the due
date, you may request a 30 day extension. You must submit a Form
8809, Request for Extension of Time to File Information Returns. Your
request must be filed as soon as you are aware an extension is needed
but not later than the due date of the return.
If you file for multiple payers, the request must include a list of
all payers, their Taxpayer Identification Numbers and addresses. If
you are requesting extensions of time for more than 50 payers, you
must submit the requests via the Information Reporting Program
Bulletin Board or on tape, tape cartridge or diskette in the format
specified in Publication 1220.
Although not required, if you are requesting the extension of time
for more than 10 payers, you are encouraged to file the extension of
time request magnetically or electronically. The completed Form 8809
or media must be sent to: Martinsburg Computing Center, Attention:
Extension of Time Coordinator, P.O. Box 879, MS-360, Kearneysville,
West Virginia 25430. You must allow a minimum of 30 days for the
Martinsburg Computing Center to respond to an extension request.
Further information can be found in Publication 1220, or you may
contact the Information Reporting Program Call site by calling (304)
263-8700, or on Telecommunications Device for the Deaf, T-D-D,
telephone number 304-267-3367 between 8:30 a.m. and 4:30 p.m. Eastern
Standard Time.
Tax Topics & FAQs | Tax Help Archives | Home
