Deadline Extensions and Waivers of Reporting Requirements
You can get an automatic 30-day extension of time to file by completing Form 8809 (Application for Extension of Time To File Information Returns).
According to the IRS notice 2016-4, because of these extensions, the provisions regarding automatic and permissive extensions of time for filing information returns and permissive extensions of time for furnishing statements will not apply to the extended due dates.
Refer to the related IRS published notice (www.irs.gov/pub/irs-drop/n-16-04.pdf) for more details.
To receive a waiver from the required filing of information returns electronically, submit Form 8508. You can request for a waiver from filing information returns electronically at least 45 days before the due date of the returns. You cannot apply for a waiver for more than one tax year at a time. If you need a waiver for more than one tax year, you must reapply at the appropriate time each year.