How to Fax Form 8508 (Electronic Filing Waiver) in 2026

Form 8508 (Application for a Waiver from Electronic Filing of Information Returns) has two Technical Services Operation fax numbers. Live Form 8508 (Rev. 9-2026, face September 2026) says to fax Attn: Extension of Time Coordinator, 877-477-0572 (inside the United States) or 304-579-4105 (international).

This guide quotes that PDF (HTTP 200, 126,861 bytes, Last-Modified 28 September 2026; re-checked 30 September 2026), Topic 803 (page last reviewed or updated 24 September 2026), Publication 1099 (2026), and IR-2026-99 (24 August 2026). The About Form 8508 page was HTTP 404 on 30 September 2026. Use the canonical PDF at irs.gov/pub/irs-pdf/f8508.pdf. Routing can change. Re-check IRS.gov the day you send.

Form 8508 waives electronic filing of the listed information returns for the current tax year. It does not extend the deadline to file those returns with the IRS. That is Form 8809. It does not extend time to furnish recipient copies. That is Form 15397.

What is the Form 8508 fax number?

Issuers who are required to file information returns electronically, and who want a waiver for the current tax year, use Form 8508. The form’s purpose paragraph covers Forms W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2VI, 1042-S, 1097-BTC, 1098 series except 1098-F, 1099 series, 3921, 3922, 5498 series, 8027, ACA Forms 1095-B and 1095-C, and an authoritative transmittal Form 1094-C.

The form says select only one of those methods. Topic 803 says request the waiver by fax (preferred) or by mail, and fax or mail, not both.

+----------------------------------------------------------------------+
|              FORM 8508 TSO FAX (RE-CHECK IRS.GOV)                    |
+----------------------------------------------------------------------+
| Purpose: waiver from ELECTRONIC filing, current tax year only       |
| Not for: extra time to FILE with the IRS     -->  Form 8809          |
| Not for: extra time to FURNISH recipient copies --> Form 15397       |
| Not for: FATCA Form 8966 waiver              -->  Form 8508-I (mail) |
|                                                                      |
| US fax           -->  877-477-0572                                   |
| International    -->  304-579-4105                                   |
| Mail             -->  240 Murall Drive, MS 4360, Kearneysville WV    |
| Online           -->  irs.gov/forms-pubs/mobile-friendly-forms       |
| Channels         -->  one only (form). Fax or mail, not both (803)   |
|                                                                      |
| Timing           -->  at least 45 days before the due date           |
| Letter           -->  approval or denial after IRS review            |
+----------------------------------------------------------------------+

877 is US toll-free. From outside the United States use 304-579-4105 (+1-304-579-4105). Do not send Form 8508 to an SS-4, 5472, 2553, 2848, or 4506-T number. Those lines are different units. See the IRS fax numbers directory and How to fax the IRS.

Questions about electronic filing of information returns (not the waiver fax line): the form lists 866-455-7438 (toll-free) and 304-263-8700 (international).

Form 8508 vs Form 15397 vs Form 8809

A granted 8508 does not move the due date. You still file. Topic 803 says an approved waiver only exempts you from the electronic requirement for the current tax year, and you still file paper forms with the IRS or the Social Security Administration.

Topic 803 also separates Form 8508-I (waiver from electronic filing of Form 8966, FATCA). That request is mailed to the Austin FATCA address on Topic 803, at least 45 days before the Form 8966 due date. Do not send an 8508-I to the Form 8508 fax numbers.

Other business returns (Forms 1042, 1065, 1120, 1120-S, and the rest of the Topic 803 “other returns” list) use the waiver steps in those form instructions, at least 45 days before the due date. Topic 803 says you cannot request an electronic-filing waiver for Forms 990, 990-EZ, 990-PF, 990-T, 5500, and 5500-SF. A standard Form 1040 is not Form 8508.

FIRE, IRIS, and what the waiver covers

Rev. 9-2026 says Form 8508 supports both the Filing Information Returns Electronically (FIRE) system and the Information Returns Intake System (IRIS).

IR-2026-99 (24 August 2026) tells current FIRE users to prepare for FIRE’s retirement and the move to IRIS before the 2027 filing season:

• After the November maintenance window, filers will no longer be able to submit information returns through FIRE.
• Current FIRE users must transition to IRIS to file tax year 2026 information returns during the 2027 filing season.
• 1 November 2026: last day to file test information returns through the FIRE Trading Partner Test System.
• 9 November 2026: last day to make changes to Information Returns applications for a Transmitter Control Code.
• 19 November 2026, 3 p.m. ET: last day to file information returns through FIRE.
• Beginning in 2027, all forms previously supported by FIRE will be available through IRIS.

Publication 1099 (2026), Future developments, says that beginning tax year 2026 / filing season 2027, IRIS will be the only intake system for information returns, and FIRE will not be available for submissions (current, prior year, or corrections) once it shuts down in 2026 for the end of the year. The publication says references to FIRE and Publication 1220 have been removed from that publication. The form still says the waiver supports both systems. Quote the live PDF and IR-2026-99 the day you file.

The waiver is about whether you must e-file. It is not a TCC application and it is not a FIRE or IRIS login.

Who should file, and the 45-day rule

Who (Topic 803): Businesses generally must electronically file if they file 10 or more returns of any type in a calendar year. Form 8300 is not counted toward that 10-return threshold. A business must still e-file Form 8300 for each calendar year it files 10 or more other returns. Publication 1099 (2026) states the same 10-or-more rule and says the count does not apply separately to each type of form.

You may request a Form 8508 waiver if you are otherwise required to submit the listed information returns electronically and would suffer an undue hardship if you did. Religious-exemption filers use Block 6 to notify the IRS. Topic 803 says advance approval is not required for the religious exemption.

When:

• File at least 45 days before the due date. The form says “at least 45 days before the paper filing due date.” Topic 803 and Publication 1099 say “at least 45 days before the due date of the returns.” Due dates are in Publication 1099 (the form points to IRS.gov/1099GeneralInstructions). Do not invent a calendar date here.
• Waiver requests are processed after 1 January of the calendar year for which the returns are due (form). Topic 803: generally, TSO does not process waiver requests until January of the year the returns are due.
• You cannot request a waiver for a prior or future calendar year (form, Block 1a). Publication 1099: you cannot apply for more than one tax year at a time. Reapply each year if you still need a waiver.
• One Form 8508 per TIN. One form may cover multiple form types.
• Religious-exemption notice (Block 6): the form says you can file Form 8508 before or at the same time you file the information returns.

Penalty: The form says that if you are required to file electronically, fail to do so, and do not have an approved waiver on record, you may be subject to a penalty, and points to Publication 1099. Publication 1099 (2026) says that penalty for failure to file electronically applies only to the number of returns that exceeds 10, unless you establish reasonable cause, and points to part O. Do not invent a dollar amount.

How to prepare Form 8508 before you fax

Use the current PDF: Form 8508 (Rev. 9-2026; HTTP 200 on 30 September 2026). Type or print in black ink. OMB No. 1545-0957.

1. Block 1. Type of submission. Check Original (first request for a waiver for the current year) or Reconsideration (additional information you think may reverse a denial).
2. Block 1a. Requested tax year. Current year only. Not a prior year and not a future year.
3. Block 2. Issuer. Name and complete address of the issuer (corporation, trust, individual, government entity, employer, or plan administrator).
4. Block 3. TIN. Nine-digit EIN or SSN of the issuer. A separate Form 8508 for each issuer.
5. Block 4. Contact. Name, telephone number, and email of the person to contact.
6. Block 5. Check the box beside each form the waiver covers. For each checked type, 5a is the number you expect to file on paper, and 5b is an estimate of information returns you expect to file for the following tax year. Rev. 9-2026 lists: 1042-S; 1094-C/1095-C; 1095-B; 1097-BTC; 1098; 1098-C; 1098-E; 1098-Q; 1098-T; 1098-VLI; 1099-A; 1099-B; 1099-C; 1099-CAP; 1099-DIV; 1099-G; 1099-INT; 1099-K; 1099-LPS; 1099-LS; 1099-LTC; 1099-MISC; 1099-NEC; 1099-OID; 1099-PATR; 1099-Q; 1099-QA; 1099-R; 1099-S; 1099-SA; 1099-SB; 3921; 3922; 5498; 5498-ESA; 5498-QA; 5498-SA; 5498-TA; 8027; W-2; W-2AS; W-2G; W-2GU; W-2PR; W-2VI. The purpose paragraph says “5498 Series.” Topic 803 (24 September 2026) describes the waiver list as “5498 series except 5498-QA.” Block 5 includes a 5498-QA row. Quote the live PDF and Topic 803 the day you file.
7. Block 6. Religious exemption. Yes or No: you are completing the form because the technology required to file electronically conflicts with your religious beliefs, and you want the IRS to record the exemption. If that conflict exists, you are automatically exempt. The form says you are not required to file Form 8508 to claim the exemption, and you should notify the IRS in advance. If you file Block 6, the IRS records the exemption, and you do not need to file Form 8508 in later years.
8. Block 7. Corrections only. Yes or No. If a waiver for original returns is approved, you automatically receive a waiver for corrections. If you can e-file originals and want to file corrections on paper, request a waiver for corrections only. Publication 1099 (2026) says the same thing.
9. Block 8. First request. If this is the first time you have requested a waiver for any form listed in Block 5, for any tax year, check Yes and skip to Block 10. The form says your first request will be automatically granted. If you have requested a waiver before, check No, attach the justification, and complete Block 9 when the reason is undue financial hardship.
10. Block 9. Two current cost estimates. For undue financial hardship, enter two current cost estimates and the dates third parties provided them, for software, software upgrades, programming for your current system, or costs to prepare your files. The face of the form says cost estimates for any reason other than preparation of electronic files will not be acceptable. The instructions say the estimates must come from two service bureaus or other third parties, you must attach them, prior-year estimates are not accepted, and a hardship request without two written estimates is automatically denied. Other written justifications the instructions list (attach the statement): a catastrophic event in a federally declared disaster area; fire, casualty, or natural disaster; death, serious illness, or unavoidable absence of the person responsible for filing; the business’s first year; a foreign entity that cannot file electronically because it cannot obtain software, a third party, or for other issues outside its control. Rural filers without internet access, and filers who lack digital literacy, are expected to make a good-faith effort. They may file Form 8508 if getting the help needed to e-file would cause undue financial hardship, with two cost estimates and Block 9.
11. Block 10. Signature. Perjury declaration on the face of the form. Sign, title, and date. Only the person required to file electronically can sign. A transmitter cannot sign for the issuer unless a power of attorney has been established. Attach the power of attorney. The instructions also allow the taxpayer, or a person duly authorized to sign a return, or who can execute agreements that are contractual and legally enforceable against the taxpayer. For a Form 2848 power of attorney, see How to Fax Form 2848. Do not send the 8508 to a CAF fax number.

How to fax Form 8508

+----------------------------------------------------------------------+
|                    FAX CHECKLIST (DAY YOU SEND)                      |
+----------------------------------------------------------------------+
| 1. Open live f8508.pdf (Rev. 9-2026 or newer)                        |
| 2. Signed Block 10; Block 5 counts; Block 6 / 7 / 8 answered         |
| 3. If not a first request: justification, and two CURRENT estimates  |
|    attached when Block 9 applies                                     |
| 4. POA copy attached if a transmitter signs                          |
| 5. High-contrast PDF (typed or 300+ DPI black-and-white scan)        |
| 6. Cover: Form 8508, issuer name, TIN last-4, tax year, pages        |
| 7. ONE channel: fax 877-477-0572 or 304-579-4105, or mail, or online |
| 8. Save the receipt. The IRS issues an approval or denial letter     |
+----------------------------------------------------------------------+

1. Re-check How to File on the live PDF and Topic 803 immediately before you transmit.
2. Use a clean PDF. TSO intake is scanned. Typed beats handwriting. If you wet-ink sign a printout, scan in black and white at 300 DPI or higher.
3. Short cover sheet. Form 8508, issuer name, last four of the TIN, tax year, page count, date, callback. Keep the full TIN off the cover.
4. One channel. Online, fax, or mail. Do not fax and also mail.
5. Keep proof. A cloud-fax receipt (timestamp, pages, called number, handshake) is the record you control on send day. The IRS still issues its own approval or denial letter.

Upload from Send or receive a fax if you do not have a fax machine. There is no dedicated Form 8508 product page. This is a TSO fax.

You can also use the IRS online fill-in and skip fax.

After you fax: the letter, Form 8027, and Form 8300

• Approval or denial letter. The form says that after the IRS evaluates the request, an approval or denial letter will be issued. Topic 803 says you will be notified whether the request is approved or denied. TSO generally does not process these requests until January of the year the returns are due.
• First request. If Block 8 is Yes, the form says that first request is automatically granted. Keep the fax receipt and the IRS letter with the return records.
• Paper filing still happens. An approved waiver exempts electronic filing for the current tax year. You still file paper forms with the IRS or the SSA.
• Form 8027. If you request a waiver for Form 8027, the form says to include a copy of the approved waiver when you file paper Forms 8027. Do not send a copy of the approved waiver when you file any other paper information returns. Publication 1099 (2026) says that if you receive an approved waiver, do not send a copy to the IRS Submission Processing Center where you file paper returns, and keep the waiver for your records. Follow the live Form 8508 instruction when the paper returns are Forms 8027, and re-check both the day you file the 8027s.
• Form 8300. If the IRS grants a waiver from e-filing any information return on this form, that waiver automatically applies to all Forms 8300 for the rest of the calendar year. A business may not request a waiver from filing only Forms 8300 electronically (form and Topic 803).
• Corrections. An approved waiver for originals covers corrections of the same types. A paper-corrections-only request is Block 7.

Frequently asked questions

What is the form 8508 fax number?

As of Rev. 9-2026 (re-checked 30 September 2026): 877-477-0572 (US) and 304-579-4105 (international), Attn: Extension of Time Coordinator. Topic 803 (last reviewed or updated 24 September 2026) lists the same pair and calls fax the preferred method.

How do I request an IRS electronic filing waiver?

File Form 8508 for the current tax year, one TIN per form, at least 45 days before the due date. Use one channel: online fill-in, fax, or mail to the Kearneysville address on the form. If you have never requested a waiver for any Block 5 form, for any tax year, Block 8 says check Yes and that the first request is automatically granted. Later requests need the written justification, and undue financial hardship needs two current third-party cost estimates.

Is Form 8508 the same as Form 15397?

No. Form 15397 extends time to furnish recipient statements. Form 8508 is the electronic-filing waiver. They can share the TSO fax numbers. The requests are different.

Is Form 8508 the same as Form 8809?

No. Form 8809 extends time to file information returns with the IRS. Topic 803 says do not fax Form 8809. Form 8508 does not give you more days. It asks permission to file the listed returns on paper for the current tax year.

When is Form 8508 due?

At least 45 days before the due date of the returns (Topic 803 and Publication 1099). The form says at least 45 days before the paper filing due date. Look up that due date in Publication 1099. Processing starts after 1 January of the year the returns are due. You cannot request a prior year or a future year on one form.

Who can sign Form 8508?

The person required to file electronically. A transmitter needs a power of attorney on file and must attach a copy. Block 10 is signed under penalties of perjury.

Does Form 8508 cover a religious exemption from electronic filing?

Topic 803 says filers whose religious beliefs conflict with the technology are automatically exempt, and advance approval is not required. File Form 8508 with Block 6 marked Yes so the IRS records the exemption. The form says you do not file that notice again in later years. You still file paper returns.

Will the IRS send an approval letter for Form 8508?

The Rev. 9-2026 instructions say an approval or denial letter will be issued. If a waiver from e-filing any listed information return is granted, it automatically applies to all Forms 8300 for that calendar year. You cannot ask for an 8300-only electronic-filing waiver.

Send Form 8508 with SingleFax

Complete and sign Form 8508, attach the cost estimates or power of attorney if the form requires them, then upload the PDF from Send or receive a fax. Dial 877-477-0572 or 304-579-4105 from the live How to File block the day you send. Keep the transmission receipt. The IRS sends the approval or denial letter.

You can also use the IRS online fill-in and skip fax.

SingleFax is a transmission service. It is not a CPA firm, and sending a fax through SingleFax does not grant a waiver.

Related guides

• How to Fax Form 15397 (Recipient Statement Extension) in 2026
• How to Fax the IRS in 2026 (Forms, Numbers, What You Can't Fax)
• IRS Fax Numbers Directory 2026
• Can You Fax a Tax Return to the IRS?
• How to Fax Form 4506-T (Tax Transcript) in 2026
• How to Fax Form 2848 (IRS Power of Attorney) in 2026
• Send or receive a fax

Sources (re-checked 30 September 2026)

• Form 8508 (PDF) (Rev. 9-2026; face September 2026; HTTP 200; 126,861 bytes; PDF Last-Modified 28 September 2026). Purpose, Blocks 1–10, signature and power of attorney, 45-day rule, one filing method, fax pair, Kearneysville mail, FIRE and IRIS, approval or denial letter, first request automatically granted, two current cost estimates, Form 8027 copy, Form 8300 automatic effect
• Topic 803 (page last reviewed or updated 24 September 2026). 10-return rule, Form 8508 fax preferred, fax or mail not both, 45 days, religious exemption, Form 8300, Form 15397, Form 8809 fax not accepted, Form 8508-I mail
• Publication 1099 (2026). Waiver at least 45 days before the due date, one tax year at a time, corrections covered when originals are waived, penalty only on the count above 10 (part O), FIRE shutdown note in Future developments
• IR-2026-99 (24 August 2026). FIRE to IRIS dates: 1 November 2026 (test), 9 November 2026 (TCC changes), 19 November 2026 at 3 p.m. ET (last FIRE filing), tax year 2026 returns in the 2027 filing season on IRIS

Disclaimer: SingleFax provides document transmission. SingleFax is not a CPA firm or law firm, and this article is not tax, legal, or accounting advice. Confirm every fax number, due date, and waiver rule on IRS.gov the day you file, and consult a licensed professional for information-return penalties.