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Application For A Waiver from Electronic Filing of Information Returns

10 or More Returns: E-filing Now Required

  • The Internal Revenue Service (IRS) has issued final regulations that reduce the electronic filing threshold from 250 to 10 informational returns (such as Forms W-2 or 1099), beginning January 2024.
  • If you file 10 or more informational returns, you must file electronically unless the IRS grants a waiver or exemption.

  • How to file a waiver?

    If you think you will not be able to meet your electronic filing requirement you may request a waiver. Waivers are not automatically accepted. If accepted they are only good for the current filing year. The waiver requests do not have an electronic filing option and must be submitted on paper Form 8508PDF following the instructions provided on the form.

  • Form 8508PDF

  • For latest information, please visit IRS site at

    Contact IRS if you need assistance

    The Technical Services Operation (TSO) is available to payers, transmitters, and employers at the numbers listed below. When you call you will be provided guidance to essential elements pertaining to technical aspects for electronic filing through the FIRE systems, self-help resources, and referrals to tax law topics on Below are some examples of essential elements:
  • Form identification
  • How to obtain a form
  • Provide related publications for a form or topic
  • FIRE File status information and guidance

  • Contact Technical Services Operation (TSO)

    Monday through Friday 8:30 a.m. - 5:30 p.m. EST

  • 866-455-7438 Toll-free
  • 304-263-8700 International
  • The IRS welcomes calls via your choice of relay. Deaf or hard of hearing taxpayers using a relay service may call any of our toll-free numbers.