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Use Form 8508, Request for Waiver From Filing Information Returns Electronically, to request a waiver from filing electronically for the current tax year.

Use Form 8508-I, Request for Waiver From Filing Information Returns Electronically, to request a waiver from filing Form 8966 electronically for the current tax year.

FATCA related forms and instructions.

For information and instructions on filing Forms 1042-S on magnetic media, refer to Publication 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding Magnetically/ Electronically.

Topic No. 752 Filing Forms W-2 and W-3

Generally, if you're in a trade or business and receive more than $10,000 in cash in a single transaction or in related transactions, you must file Form 8300.

This guide is provided to educate and assist U.S. persons who have the obligation to file Form 8300; and for the tax professionals who prepare and file Form 8300 on behalf of their clients. The guide also supports IRS examiners in their efforts to consistently and fairly administer the Form 8300 examination and penalty programs.

Tax Tip 2024-17, March 14, 2024 — Businesses that file 10 or more information returns must e-file Form 8300, Report of Cash Payments Over $10,000, instead of filing a paper return. For those with fewer information returns, e-filing Form 8300 is optional. 

Tax Tip 2023-115, Sept. 26, 2023 — Beginning Jan. 1, 2024, businesses that file 10 or more information returns must e-file Form 8300, Report of Cash Payments Over $10,000, instead of filing a paper return. For those with fewer information returns, e-filing Form 8300 is still optional.

IR-2023-157, Aug. 30, 2023 — The Internal Revenue Service today announced that starting Jan. 1, 2024, businesses are required to electronically file (e-file) Form 8300, Report of Cash Payments Over $10,000, instead of filing a paper return. This new requirement follows final regulations amending e-filing rules for information returns, including Forms 8300.