What Form 8508 does
Form 8508 asks the IRS to waive electronic filing of specified information returns for the current tax year. An approved waiver changes the filing method, not the due date; the returns still have to be filed. The IRS also offers online and mail submission methods.
Check the form before faxing
- Check the current Form 8508 to confirm the information returns are covered. File a separate waiver request for each issuer taxpayer identification number.
- Complete and sign the form and include any justification, cost estimates, or power of attorney the form requires for your situation.
- The IRS says you should file at least 45 days before the paper filing due date. Choose one submission method: online, fax, or mail. Do not fax and mail the same request.
Where to fax Form 8508
The September 2026 Form 8508 lists the IRS Technical Services Operation fax numbers below. IRS Topic 803 calls fax the preferred method and says to use fax or mail, not both.
These numbers also appear on Form 15397, but the forms have different purposes. Verify the current Form 8508 before sending a waiver request.
Within the United States: 877-477-0572
For the Form 8508 waiver request; the IRS recommends filing at least 45 days before the paper return due date.
Use this number after checking the IRS pageInternational: 304-579-4105
For the Form 8508 waiver request; the IRS recommends filing at least 45 days before the paper return due date.
Use this number after checking the IRS pageSend your completed form
Upload your completed PDF or scan, enter the IRS fax number you confirmed, then review the prepared pages and price before payment. Standard web faxing starts at $3.50 for 1–10 pages, with no account or subscription. You are charged only after successful fax delivery.
Send Form 8508OneFaxNow sends outbound faxes only. It does not prepare the IRS form or confirm IRS acceptance.
After the fax is delivered
Save the signed request and delivery confirmation. The IRS sends a separate approval or denial letter; wait for that decision before relying on a waiver.
Questions about Form 8508
Does Form 8508 give me more time to file?
No. It requests permission to file covered information returns on paper instead of electronically. A filing extension is a separate request.
Is Form 8508 the same as Form 15397?
No. Form 8508 concerns the electronic filing requirement. Form 15397 concerns time to furnish recipient statements.