Form 8948, Preparer Explanation for Not Filing Electronically
Form 8948 is how a specified tax return preparer explains why a client’s return is being filed on paper instead of electronically. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8948?
Form 8948, Preparer Explanation for Not Filing Electronically, documents the reason a paid preparer who is normally required to e-file is submitting a particular return on paper. Preparers who expect to file more than a small number of covered returns in a year are generally subject to the e-file mandate, and this form records the exception being claimed.
The form lists standard reasons, such as the taxpayer choosing to file on paper, the preparer holding an approved hardship waiver on Form 8944, a rejected e-file submission that could not be fixed, or the return type not being accepted electronically. The completed form is attached to the paper return it explains.
Who files 8948?
- Specified tax return preparers subject to the IRS e-file mandate who are filing a covered return on paper
- Preparers whose client chose to file on paper and signed a statement to that effect
- Preparers with an approved e-file hardship waiver from Form 8944
- Preparers whose e-file submission was rejected and could not be resolved electronically
How to fill out 8948
- Enter the taxpayer’s name and identifying number as they appear on the return being filed.
- Fill in the preparer’s name and PTIN.
- Check the box for the reason the return is not being e-filed, such as taxpayer choice, an approved waiver, or a rejected submission.
- Add any required details for the reason you checked, such as the waiver reference number or rejection codes.
- Download the finished PDF and attach it to the client’s paper return before mailing. It is not filed on its own.
Quick fill 8948 on this page
Prefer to see the form itself while you type? Open 8948 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
When does a preparer need Form 8948?
When the preparer is subject to the e-file mandate for covered individual, estate, or trust income tax returns but is filing a specific return on paper. The form goes with that paper return to explain the exception.
What if the client simply prefers paper?
That is an accepted reason. The preparer checks the taxpayer-choice box, and the client should sign and keep a statement that filing on paper was their own decision. See the form instructions for the recommended wording.
Is Form 8948 the same as the hardship waiver?
No. The waiver is requested separately on Form 8944 before filing season. Form 8948 is attached to each paper return and can cite an approved waiver as the reason for paper filing.