1115 Form 8508-I (PDF) 1

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8508i.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

(Rev. November 2015)

Department of the Treasury Internal Revenue Service

(For Form 8966)

• Information about Form 8508-I and its instructions is at www.irs.gov/form8508I

OMB No. 1545-2246

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 Original Reconsideration 2 Name of Filer

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

8 Number, street, and room or suite no. (if P.O. box, see instructions)

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 Date

For Paperwork Reduction Act Notice, see page 3 of this form. Cat. No. 67333S Form 8508-I (Rev. 11-2015)

Page 2

Form 8508-I (Rev. 11-2015) Page 3

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 . . 12 min.

Recordkeeping . . . . . . . . 3 hrs., 49 min.

Preparing the form . . . . . . . . . 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.

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-XML- Schemas-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-Questions- FAQs-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.

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) Page 4

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

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.