Federal Request for Waiver From Filing Information Returns Electronically

Request for Waiver From Filing Information Returns Electronically
Form 8508-I (November 2015)
8508-I

Request for Waiver From Filing
Information Returns Electronically

Form
(Rev. November 2015)

OMB No. 1545-2246

(For Form 8966)
▶ Information about Form 8508-I and its instructions is at www.irs.gov/form8508I

Department of the Treasury
Internal Revenue Service

Note: Only the person required to file electronically can file Form 8508-I. A transmitter cannot file Form 8508-I for the payer, unless he or she has a
power of attorney. If you have a power of attorney, attach a letter to the Form 8508-I stating this fact.
1 Type of submission
2 Name of Filer

Original

Reconsideration

3 Number, street, and room or suite no. (if P.O. box, see instructions)
4a City or town

4b State/Province/Region

5 Global Intermediary Identification Number (GIIN)

.

.

4c Country (including postal code)
6 Taxpayer Identification Number (TIN)

.

6a Filer Point of Contact (POC) Name

6b Filer POC Email

6c Filer POC Phone Number
7 Name of Sponsored Entity or Intermediary, if applicable
8 Number, street, and room or suite no. (if P.O. box, see instructions)
9a City or town

9b State/Province/Region

9c Country (including postal code)
11 TIN

10 GIIN

.

.

.

12 Is the entity identified on line 2 a participating FFI or a registered deemed-compliant FFI reporting a U.S. account for which it has reporting
obligations as a condition of its applicable registered deemed-compliant FFI status?
Yes
No
13 Is this waiver requested for corrections only?

Yes

No

14 Check the appropriate reason for requesting this waiver, and provide the indicated documentation as attachments (see instructions).
a) Undue hardship - Attach all of the following documentation:
⦁ A description of the steps you have taken to meet the requirement to timely file the forms electronically and why the steps were
unsuccessful;
⦁ An estimate of the incremental cost of filing electronically;
⦁ A detailed computation supporting the above estimate, setting forth the cost of filing on paper and the cost of filing electronically;
⦁ The value of the entity's total assets at the end of the taxable year, as set forth on the applicable financial statements; and
⦁ The steps you will take to assure the ability to file future returns electronically.
b) Chapter 7 bankruptcy - Attach a copy of the bankruptcy petition and an explanation of how bankruptcy will create an undue hardship on
filing Form 8966.
c) Catastrophic event (e.g., natural disaster) - Attach supporting documentation including a statement describing the event, the date of the
event, and its effect on your ability to e-file.
Under penalties of perjury, I declare that I have examined this document, including any accompanying statements, and, to the best of my
knowledge and belief, it is true, correct, and complete.
15 Signature

Title

For Paperwork Reduction Act Notice, see page 3 of this form.

Date

Cat. No. 67333S

Form 8508-I (Rev. 11-2015)

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Page 3

Form 8508-I (Rev. 11-2015)

General Instructions
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are not required to
provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records
relating to a form must be retained as long as their
contents may become material in the administration of
any Internal Revenue law. Generally, tax returns and
return information are confidential, as required by Code
section 6103.
The time needed to provide this information would vary
depending on individual circumstances. The estimated
average time is:
Learning about the law and the form
Recordkeeping
Preparing the form

.

.

. 12 min.

. .

.

. .

. . 3 hrs., 49 min.

. .

.

. .

. .

. . 16 min.

If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
write to the Internal Revenue Service, Tax Forms and
Publications Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224.
Do not send the forms to this office. Instead, see the
instructions, later, on how to file.
When completing this form, type or print clearly in
BLACK ink.
Purpose of form. Use this form to request a waiver from
filing Form 8966 electronically for the current tax year.
After evaluating your request, the IRS will notify you as to
whether your request is approved or denied.
Who should file. Filers who are requesting a waiver from
filing Form 8966 electronically should file this form. See
Treasury regulations section 301.1474-1(a). Submit a
separate form for each filer that is requesting a waiver
from electronic filing. For purposes of this request, if you
are a Sponsoring Entity filing on behalf of your Sponsored
Entities, you are the filer and should submit one request
for all of your Sponsored Entities listed on line 7. If you
are requesting a waiver from electronic filing of Form
8966 both on behalf of yourself and with respect to
reporting on behalf of a Sponsored Entity, you must
submit separate requests.
Note: Entities that are located in a Model 1 jurisdiction
and reporting on behalf of themselves (or any entities that
are reporting on behalf of another entity that is located in
a Model 1 jurisdiction) may not request a waiver from
electronic filing of Form 8966 from the IRS because they
must report directly to the Model 1 jurisdiction's tax
authority.

Filing Instructions
When to file. You should file Form 8508-I at least 45 days
before the due date of the Form 8966. Form 8966 is due
March 31 of the year following the reporting year, unless
you are an FFI reporting under a Model 2 IGA with a
different reporting date specified in the applicable Model

2 IGA. Waiver requests will be processed beginning
January 1st of the calendar year the return is due.
How to file
Mail to: Internal Revenue Service
FATCA, Stop 6052 AUSC
3651 South IH 35
Austin, Texas 78741
For further information concerning the filing of Form 8966
to the IRS electronically refer to the current Publication
5124, Foreign Account Tax Compliance Act (FATCA) XML
User Guide; Publication 5188, FATCA Metadata XML
Schema User Guide; and Publication 5190, International
Data Exchange Services User Guide, on how to populate
the fields for the electronic Form 8966. The following
address contains information regarding FATCA XML
Schemas and Business Rules for Form 8966
www.irs.gov/Businesses/Corporations/FATCA-XMLSchemas-and-Business-Rules-for-Form-8966.
Additional information concerning Form 8508-I can be
found on IRS.GOV at the following address www.irs.gov/
Businesses/Corporations/Frequently-Asked-QuestionsFAQs-FATCA--Compliance-Legal.
Penalty. If you are required to file electronically but fail to
do so and you do not have an approved waiver on record,
penalties under Code sections 6721 through 6724 may
apply.

Specific Instructions
Tip: For definitions of terms used in these instructions,
see the Instructions for Form 8966.
Line 1. Indicate the type of submission by checking the
appropriate box. An original submission is your first
request for a waiver for the current year. A
reconsideration indicates that you are submitting
additional information to the IRS that you feel may reverse
a denial of an original request.
Lines 2 through 4c. Enter the filer's name and complete
mailing address, including the country and postal code.
Use the name and address where you want
correspondence sent. If the filer's post office does not
deliver mail to a street address and the filer has a post
office box, enter the filer's post office box number instead
of the filer's street address. A Direct Reporting NFFE, a
Sponsoring Entity filing on behalf of a Sponsored FFI or a
Sponsored Direct Reporting NFFE, or a trustee filing on
behalf of a Trustee-Documented Trust must identify itself
as the filer and provide its identifying information on lines
2 through 4c. Sponsored FFIs, Sponsored Direct
Reporting NFFEs, and Trustee-Documented Trusts are
identified on line 7.
Line 5. If the filer has been assigned a GIIN by the IRS,
enter it on line 5. A Sponsoring Entity or trustee filing on
behalf of a Sponsored FFI, Sponsored Direct Reporting
NFFE, or Trustee-Documented Trust, as applicable,
should enter the GIIN it received when it registered as a
Sponsoring Entity or trustee, not a separate GIIN (if any) it
received when it registered as a PFFI or RDC FFI. A
Sponsoring Entity or trustee requesting a waiver from
filing Form 8966 electronically on its own behalf should

Form 8508-I (Rev. 11-2015)

enter the GIIN it received when it registered as a PFFI or
RDC FFI.
Line 6. If the filer has been assigned a U.S. TIN by the
IRS, enter it on line 6. A filer is not required to obtain a
TIN in order to file Form 8508-I.
Lines 6a through 6c. Enter the name, email, and phone
number of someone who is familiar with this request
whom the IRS can contact if additional information is
required.
Lines 7 through 11. Lines 7 through 11 only need to be
completed if the filer is a Sponsoring Entity or a trustee of
a Trustee-Documented Trust. If there are multiple
Sponsored Entities or Trustee-Documented Trusts, list
each entity's information in an attachment.
For lines 7 through 9c, enter the name and mailing
address, including country and postal code, of the
Sponsored FFI, Sponsored Direct Reporting NFFE, or
Trustee-Documented Trust.
Line 10. If the entity reported on line 7 is a Sponsored
FFI, Sponsored Direct Reporting NFFE, or a
Trustee-Documented Trust, enter the Sponsored Entity's
or Trustee-Documented Trust's GIIN on line 10, if the
entity has obtained a GIIN.
Line 11. If the entity shown on line 7 has been issued a
TIN, enter the TIN on line 11.
Line 12. If the entity identified on line 2 is a participating
FFI or a registered deemed-compliant FFI reporting a

Page 4

U.S. account for which it has reporting obligations as a
condition of its applicable registered deemed-compliant
FFI status, check "Yes." Otherwise, check "No."
Line 13. Indicate whether or not this waiver is requested
for corrections only. If you request a waiver for original
documents and it is approved, you will automatically
receive a waiver for corrections. However, if you can
submit your original returns electronically, but not your
corrections, a waiver must be requested for corrections
only.
Line 14. Check the box to indicate the reason you are
requesting a waiver from filing Form 8966 electronically
and attach the documentation listed for that reason.
Note: Under Treasury regulations section
301.6011-2(c)(2), “The principal factor in determining
hardship will be the amount, if any, by which the cost of
filing the information returns in accordance with this
section exceeds the cost of filing the returns on other
media.”
Note: The cost estimate must reflect the total amount
that the service provider will charge for software, software
upgrades or programming for your current system, or
costs to produce your electronic file only. Cost estimates
from prior years will not be accepted.
Line 15. The waiver request must be signed by the filer or
a person duly authorized to sign a return or other
document on its behalf.