1997 Tax Help Archives  

Waivers and Extensions

This is archived information that pertains only to the 1997 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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 25402-1359. Form 8508 is in Publications 1187, 1220, and 1239. You may obtain these publications or Form 8508 by calling 1-800-829-3676. A separate Form 8508 must be submitted for each separate Employer Identification Number or EIN. 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 28th for Forms 1099, 1098, 8027, and W-2, March 15th for Form 1042S, and May 31st 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 and their Taxpayer Identification Numbers. 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 between 10 and 49 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, TDD, telephone number 304-267-3367 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.

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