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 2025 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.