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 waiver requests made during the 2019 calendar year upon submission.

Subsequent year waiver requests may be subject to review prior to approval.

Before you request a waiver

You will need to know:

  • The type of tax form your entity files.
  • Your entity’s name.
  • Your entity identification number.
  • Account period for which you are requesting a waiver.
  • Reason(s) for requesting a waiver.
  • Your contact information.

Request a waiver

After you submit your waiver request you will receive a confirmation page. Your request is not complete until you receive our confirmation.