In a notice issued Friday, Aug. 11, the IRS provided guidance to persons filing certain returns on how to seek religious exemptions, hardship waivers and other administrative exemptions from electronic filing requirements included in final regulations (T.D. 9972) issued in February.
The final regulations reflected changes made by the Taxpayer First Act, intended to increase electronic filing. They generally require persons filing partnership returns, corporate income tax returns, unrelated business income tax returns, withholding tax returns, certain information returns, registration statements, disclosure statements, notifications, actuarial reports and certain excise tax returns to e-file those returns for tax years ending on or after Dec. 31, 2023.
The final regulations provided an administrative exemption from the electronic filing requirement for filers whose religious beliefs conflict with the requirement. In the most recent notice, the IRS said these filers should file Form 8508, Application for a Waiver from Electronic Filing of Information Returns, to notify the IRS in advance that they qualify for the exemption. Read more.