If filing on magnetic media/electronically will create an update 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, Information Reporting Program, Attn: Extension of Time Coordinator, 240 Murall Drive, Kearneysville, West Virginia 25430. Form 8508 may be found in Publication 1187, Publication 1220 and Publication 1239. A separate Form 8508 must be submitted for each separate Employer Identification Number (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 1098, 1099, W-2G, the last day of February for Forms 8027 and W-2, March 15th for Form 1042-S 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 (TINs).

If you are requesting extensions of time for more than 50 payers, you must submit the requests via the new FIRE (Filing Information Returns Electronically) system or on magnetic tape, tape cartridge, 8mm, 4mm, quarter inch cartridge or 3½ inch diskette in the format specified in Publication 1220. Although not required, if you are requesting an extension of time for 10 to 50 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, Attn: Extension of Time Coordinator, 240 Murall Drive, Kearneysville, West Virginia 25430. You must allow a minimum of 30 days for the Martinsburg Computing Center to respond to an extension request. See Topic 805 for more information on FIRE.

Further information can be found in Publication 1220, or you may contact the Information Reporting Program Call Site at (304) 263-8700, or by calling 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 this site or ordered by calling 1-800-829-3676.

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