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Waiver from Filing Electronically

Section 9 Waiver from Filing Electronically

ACA Information Returns Forms 1094/1095-B and 1094/1095-C are covered under Internal Revenue Code (IRC) section 6011(e). IRC 6011(e) requires filers of 10 or more information returns to file electronically. The electronic filing requirement does not apply if you apply for and receive a hardship waiver. If the filer is required to submit information returns electronically and fails to do so, and there is not an approved waiver on record, the filer may be subject to a penalty for failure-to-file electronically.

Proposed Treas. Reg. [REG-102951-16] reduces the threshold from 250 to 10 and requires corrected information returns to be filed in the same manner as original information returns.

Note: All filers are encouraged to file the ACA Information Returns electronically even if they file less than 10 information returns. Final regulations were issued February 21, 2023, by the Department of the Treasury and the Internal Revenue Service. These regulations reduce the 250-Return threshold to generally require electronic filing by filers of 10 or more returns in a calendar year beginning in Tax Year 2023, Processing Year 2024.

Form 8508 – Request for Waiver from Filing Information Returns Electronically, is used to request a waiver from filing AIR Forms 1094/1095-B and 1094/1095-C for Tax Year 2026 and subsequent tax years. A separate Form 8508 must be submitted for each employer or insurance issuer/carrier. Form 8508 – should be submitted at least 45 days before the due date of the information return. The form cannot be filed electronically and must be submitted to the address shown in the instructions for Form 8508.

Form 8508 – May be filed beginning in January 2027 and should be submitted at least 45 days before the due date of the information return. The form cannot be filed electronically and must be submitted to the address shown in the instructions for Form 8508 .

Refer to Form 8508 for detailed instructions on completing the form and Publication 1220 for more information.

Additional Resources

• Standard Postal Service State Abbreviations and ZIP Codes

• Foreign Country Codes

• For details on Name Control for Businesses, see Section 3.11 in Publication 4163

• For details on Name Control for Individuals, see Exhibit 5 in Publication 4164

• For details on Social Security and Taxpayer Identification Numbers, see Exhibit 6 in Publication 4164

Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 83