If a filer has a requirement to submit information returns magnetically, but such a filing would create an undue hardship, they may request a waiver by submitting Form 8508 (PDF), Request for Waiver from Filing Information Returns on Magnetic Media, to the Internal Revenue Service (IRS), Martinsburg Computing Center, Information Reporting Program, 240 Murall Drive, Kearneysville, West Virginia 25430. Form 8508 is in Publication 1187 (PDF), Publication 1220 (PDF), and Publication 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 (EIN). The approved waiver request provides exemption from magnetic media filing for the current tax year only. Filers are still required to file paper forms with IRS or the Social Security Administration (SSA).

The IRS encourages payers to file Form 8508 at least 45 days prior to the due date, which is February 28th for Form 1098 (PDF), Form 1099 and Form W-2G (PDF), the last day of February for Form 8027 (PDF) and Form W-2 (PDF), March 15th for Form 1042-S (PDF), and May 31st for Form 5498 (PDF).

If you are filing information returns magnetically, electronically or on paper forms but cannot meet the due date, you may request a 30 day extension. You must submit a Form 8809 (PDF), 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 no 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 tape cartridges, 8mm, 4mm, Quarter Inch Cartridge (QIC) or 3–1/2 inch diskette in the format specified in Publication 1220 (PDF). Although not required, if you are requesting an extension of time for 10 to 50 payers, you are encouraged to file the request for the extension of time 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. Requests for extensions of time will be processed starting January 1st of the year the returns are due.

Further information can be found in Publication 1220, or you may contact the Information Reporting Program Call Site by calling 1(866) 455–7438, or by using Telecommunications Device for the Deaf (TDD), (304) 267–3367 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.

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