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