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 2023 calendar year upon submission.

You can only submit waivers for the current tax year, plus 2 prior years. 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.