Taxpayers for whom using the technology required to comply with electronic filing requirements conflicts with their religious beliefs may claim a religious exemption and file paper forms instead. IRS Notice 2024-18 provides updated guidance on claiming the religious exemption for taxpayers filing business returns such as Form 1120, Form 1120-S, or Form 1065.
These filers are not subject to the e-filing waiver procedures applicable to other taxpayers, such as those requesting a hardship waiver. Instead, taxpayers who qualify for the religious exemption should print “Religious Exemption” in bold letters on top of the paper-filed return. They should notfile Form 8508, Application for Waiver from Electronic Filing of Information Returns. Notice 2024-18 obsoletes Notice 2010-13.