Department of Revenue Services
For DRS Use Only
State of Connecticut
Form CT-8508
PO Box 2930
Hartford CT 06104-2930
Request for Waiver From Filing
(Rev. 10/15)
Information Returns Electronically
Only the person required to fi le electronically may fi le Form CT-8508. A submitter may not fi le Form CT-8508 for the fi ler, unless
he or she has a power of attorney. If you have a power of attorney attach Form LGL-001, Power of Attorney, to this request.
Complete this form in blue or black ink only . See instructions on reverse.
__
201
 Original
 Reconsideration
1. Submission type:
2. Requesting waiver for calendar year (one year only)
3. Connecticut Tax Registration Number
4.
Federal Employer ID Number (FEIN)
5. Filer’s name
Street address or PO Box
City
State
Zip code
6. Person to contact about this request
Telephone number
(
)
7. Return(s) waiver is requested for:
(a)
(b)
(c)
Number of returns you wish
Number of returns you will be
Number of returns you expect to fi le
Form Type(s)
to fi le on compact disc (CD)
fi ling in total with Connecticut
next calendar year with Connecticut
W-2
W-2G
1099-R
1099-MISC
8. Have you applied for a waiver from fi ling electronically with the Internal Revenue Service (IRS) for the current calendar year?
Yes (If Yes, attach a copy of federal Form 8508.)
No
If Yes, was the waiver approved?
Yes (If Yes, attach a copy of the waiver approval.)
No
Pending
9. Is this the fi rst time you have requested a waiver from Connecticut electronic fi ling requirements for Forms W-2, W-2G, or 1099?
Yes (If Yes, skip to Declaration.)
No (If No, complete Line 10.)
10.
Provide a brief explanation of the hardship:
_________________________________________________________________________________________
______________________________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________________
Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and,
to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or
document to the Department of Revenue Services (DRS) is a fi ne of not more than $5,000, or imprisonment for not more than fi ve years, or
both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.
Signature
Title
Date
Department of Revenue Services
For DRS Use Only
State of Connecticut
Form CT-8508
PO Box 2930
Hartford CT 06104-2930
Request for Waiver From Filing
(Rev. 10/15)
Information Returns Electronically
Only the person required to fi le electronically may fi le Form CT-8508. A submitter may not fi le Form CT-8508 for the fi ler, unless
he or she has a power of attorney. If you have a power of attorney attach Form LGL-001, Power of Attorney, to this request.
Complete this form in blue or black ink only . See instructions on reverse.
__
201
 Original
 Reconsideration
1. Submission type:
2. Requesting waiver for calendar year (one year only)
3. Connecticut Tax Registration Number
4.
Federal Employer ID Number (FEIN)
5. Filer’s name
Street address or PO Box
City
State
Zip code
6. Person to contact about this request
Telephone number
(
)
7. Return(s) waiver is requested for:
(a)
(b)
(c)
Number of returns you wish
Number of returns you will be
Number of returns you expect to fi le
Form Type(s)
to fi le on compact disc (CD)
fi ling in total with Connecticut
next calendar year with Connecticut
W-2
W-2G
1099-R
1099-MISC
8. Have you applied for a waiver from fi ling electronically with the Internal Revenue Service (IRS) for the current calendar year?
Yes (If Yes, attach a copy of federal Form 8508.)
No
If Yes, was the waiver approved?
Yes (If Yes, attach a copy of the waiver approval.)
No
Pending
9. Is this the fi rst time you have requested a waiver from Connecticut electronic fi ling requirements for Forms W-2, W-2G, or 1099?
Yes (If Yes, skip to Declaration.)
No (If No, complete Line 10.)
10.
Provide a brief explanation of the hardship:
_________________________________________________________________________________________
______________________________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________________
Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and,
to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or
document to the Department of Revenue Services (DRS) is a fi ne of not more than $5,000, or imprisonment for not more than fi ve years, or
both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.
Signature
Title
Date
Form CT-8508 Instructions
General Instructions
Line 8: For the current calendar year:
Check if you have applied or have not applied for a waiver
DRS will notify you only if your request is denied.
from the Internal Revenue Service (IRS). If Yes, attach a
Use Form CT-8508, Request for Waiver From Filing
copy of federal Form 8508, Request for Waiver From Filing
Information Returns Electronically, to request a waiver from
Information Returns Electronically.
fi ling Forms W-2, W-2G, 1099-R, or 1099-MISC electronically
If a waiver request was fi led with the IRS, check if the waiver
for the current calendar year.
was approved (Yes), denied (No), or the request is still
Complete a separate Form CT-8508 for each Connecticut
(Pending). If Yes, attach a copy of the approval.
Tax Registration Number. Form CT-8508 may be used for
Line 9: If this is the fi rst time you have requested a waiver
multiple form types.
for any calendar year, check Yes and skip to Declaration.
Due Date: File Form CT-8508 at least 30 days before the
If you have requested a waiver in the past, check No and
due date of the information returns. If the due date falls on
complete Line 10.
a Saturday, Sunday, or legal holiday, the request will be
Line 10: Give a brief description of the hardship electronic
considered timely if fi led by the next business day.
fi ling would cause.
If a waiver is granted, you must submit information
returns on Compact Disc (CD). See Informational
Declaration
Publication 2015(10), Forms 1099-R, 1099-MISC, and
The waiver request must be signed by the fi ler or a person duly
W-2G Electronic Filing Requirements for Tax Year 2015, or
authorized to sign a return or other document on the fi ler’s
Informational Publication 2015(9), Form W-2 Electronic
behalf. If you are fi ling on a fi ler’s behalf complete and attach
Filing Requirements for Tax Year 2015.
Form LGL-001, Power of Attorney.
The DRS does not accept paper infomation returns.
Mail to:
Department of Revenue Services
Line Instructions
State of Connecticut
Line 1: Check the appropriate box. An original submission is
PO Box 2930
your fi rst request for a waiver for the current calendar year.
Hartford CT 06104-2930
A reconsideration indicates you are submitting additional
Taxpayer Service Center
information you believe may persuade DRS to approve a
previously denied request.
Use the TSC at www.ct.gov/TSC for the fastest and easiest
way to update your tax information, fi le returns, and remit
Line 2: Enter the calendar year you are requesting a waiver
payments.
for. Only current calendar year waiver requests can be
processed. If this block is not completed, DRS will assume
For More Information
the request is for the current calendar year.
Call DRS during business hours, Monday through Friday:
Line 3: Enter fi ler’s Connecticut Tax Registration Number.
1-800-382-9463 (Connecticut calls outside the Greater
Line 4: Enter fi ler’s Federal Employer Identifi cation Number
Hartford calling area only); or
(FEIN).
860-297-5962 (from anywhere).
Line 5: Enter fi ler’s complete name and mailing address. For
TTY, TDD, and Text Telephone users only may transmit
street address include room or suite number.
inquiries anytime by calling 860-297-4911.
Line 6: Enter name and telephone number of contact person.
Forms and Publications
Line 7: Complete columns (a), (b), and (c) for each return
(W-2, W-2G, 1099-R, or 1099-MISC) this waiver is fi led for.
Visit the DRS website at www.ct.gov/DRS to download and
print Connecticut tax forms.
Column (a): For each return type enter an estimate of the
number of returns you are requesting a waiver for.
Column (b): For each return type enter the number of returns
you expect to fi le with Connecticut.
Column (c): For each return type enter an estimate of the
number of returns you expect to fi le with Connecticut for the
following calendar year.
Form CT-8508 Back (Rev. 10/15)
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