Returns Required on Magnetic Media

Section 6011(e) of the Internal Revenue Code directs the IRS to prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form. Treasury Regulations section 301.6011-2 requires certain information returns to be filed electronically. Section 301.6011-2(c)(6)(i) allows the IRS to grant a waiver of this requirement. Filers who seek relief from this requirement can use Form 8508 to request a waiver for a specific time. The IRS will review the information contained on Form 8508 to decide as to approval.

The latest form for Returns Required on Magnetic Media expires 2029-02-28 and can be found here.