Form 8948 is to be used by specified tax return preparers to explain which exception applies when a tax return is prepared and filed on paper. A specified tax return preparer is a tax return preparer who reasonably expects to file a specified number of tax returns during a calendar year.
Exceptions to electronic filing of a tax return:
- The taxpayer has chosen to file on paper
- The tax preparer has applied for and received an undue hardship waiver for the calendar year in which the return is being filed
- The tax preparer is a member of a recognized religious group that is opposed to filing electronically
- The taxpayer attempted to e-file the return but was unable to do so because the return was rejected and the reject condition could not be resolved
- The tax preparer attempted to e-file the return but the software package used did not support one or more of the forms or schedules that are part of the return
- The tax preparer is a foreign person without an SSN who cannot enroll in e-file and the tax preparer is not a member of a firm that is eligible to e-file. The tax preparer must have applied for a PTIN and submitted Form 8946.
To access Form 8948 in the tax program.
From the Main Menu of the Tax Return (Form 1040) select:
- Miscellaneous Forms
- Preparer Explanation for Not E-Filing (8948)