Form 8944, Preparer e-file Hardship Waiver Request
Form 8944 lets a tax return preparer ask the IRS for a waiver from the requirement to e-file individual, estate, and trust income tax returns when e-filing would cause undue hardship. Fill in the PDF online and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8944?
Form 8944, Preparer e-file Hardship Waiver Request, is filed by specified tax return preparers, generally those who expect to file more than a small number of covered returns, who cannot reasonably comply with the section 6011(e)(3) electronic filing mandate. The waiver is based on undue hardship, most often the cost of e-file software or hardware relative to the preparer’s situation, or other documented barriers.
The IRS reviews each request and approves or denies it for the specific calendar year, so a waiver is not permanent. Preparers who receive a waiver, or who have clients who choose to paper file, also attach Form 8948 to those paper returns to explain why they were not e-filed.
Who files 8944?
- Specified tax return preparers subject to the e-file mandate for individual, estate, and trust returns
- Preparers for whom buying and maintaining e-file technology would be a genuine financial hardship
- Preparers facing other documented circumstances, like a disaster or bankruptcy, that prevent e-filing
How to fill out 8944
- Enter your name, firm information, PTIN, and contact details at the top of the form.
- Identify the calendar year you want the waiver for and the type of hardship you are claiming.
- Explain the hardship in the space provided and attach any documentation the instructions call for, such as cost estimates.
- Sign and date the request, then download the completed PDF.
- Mail the form to the IRS address in the instructions within the filing window for that year, and keep a copy while you wait for the determination letter.
Quick fill 8944 on this page
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Frequently asked questions
When should I submit Form 8944?
The IRS accepts hardship waiver requests during a set window before and at the start of the filing season the waiver covers. Check the current form instructions for the exact submission dates, and file early since approval is not automatic.
Is the waiver permanent once approved?
No. A waiver applies to one calendar year. If the hardship continues, you must submit a new Form 8944 for each year you need relief.
How is Form 8944 different from Form 8948?
Form 8944 asks the IRS for permission not to e-file based on hardship. Form 8948 is the explanation attached to an individual paper return stating why that particular return was not e-filed, including when a client chose paper or when you hold an approved waiver.