Business entity e-file waiver request
Business entities that must e-file returns may annually request an e-file waiver.
We may grant a waiver if we determine the business entity is unable to comply with the requirements due to, but not limited to, the following reasons:
- Technology constraints.
- Situations where compliance results in undue financial burden.
- Circumstances that constitute reasonable cause.
We will approve e-file waiver requests made during the 2024 calendar year upon submission.
You can only submit e-file waivers for the current tax year, plus 2 prior years. e-file waiver requests for future tax years may be subject to review prior to approval.
Before you request an e-file waiver
You will need:
- The type of tax form your entity files.
- Your entity’s name.
- Your entity’s identification number.
- The account period for which you are requesting a waiver.
- The reason(s) for requesting a waiver.
- Your contact information.
Request an e-file waiver
After you submit your waiver request you will receive a confirmation page. Your request is not complete until you receive our confirmation.