The Internal Revenue Service has revised Form 8508 (Rev. 5-2026), Application for a Waiver from Electronic Filing of Information Returns. The form is used to request a waiver from the electronic filing requirement for a range of information returns filed through the FIRE and IRIS systems.
The only substantive change is to the list of forms eligible for a waiver in Block 5. Several forms were added to the checkbox grid: 1098-VLI, 1099-LPS, 5498-QA, and 5498-TA.
Form 8508 (Rev. 5-2026) can be found here.
