Deadline Extensions and Waivers of Reporting Requirements

The IRS is responsible for granting deadline extensions to individual companies. If the company needs an extension, the employer must file Form 8809 (Application for Extension of Time to File Information Returns). www.irs.gov/pub/irs-dft/f8809--dft.pdf

The IRS Commissioner might waive the electronic filing reporting requirement for an employer if the employer submits a waiver request that documents hardship. The employer must file the form 8508 (Request for Waiver from Filing Information Returns Electronically) with the IRS at least 45 days before the due date of the returns for which the employer is requesting a waiver.

The address to submit the form 8508 is as follows:

IRS-Enterprise Computing Center - Martinsburg

Information Reporting Program

Attn: Extension of Time Coordinator

240 Murall Drive

Kearneysville, WV 25430

Note: The address for filing extensions with the IRS was current at the time of publication. However, we recommend that you contact the IRS directly to verify that the mailing address is correct before you mail any important documents, including extension applications.