Form 8948 (Rev. 9-2012)
Section and subtitle A references are to the Internal Revenue Code unless
For the latest information about developments related to Form 8948 and its
instructions, such as legislation enacted after they were published, go to
The tax year of the tax return associated with Form 8948 must be entered.
The name and preparer tax identification number (PTIN) of the preparer must
also be entered on the form.
Purpose of Form
Form 8948 is used only by specified tax return preparers (defined below)
to explain why a particular return is being filed on paper. A specified tax
return preparer may be required by law to electronically file (e-file) certain
covered returns (defined below). There are exceptions to this requirement,
and Form 8948 is used by specified tax return preparers to identify returns
that meet allowable exceptions.
When To File
Attach this form to the paper tax return you prepare and furnish to the
taxpayer for the taxpayer's signature. File Form 8948 with the tax return that
is filed on paper.
Form 8944 and Form 8948. Specified tax return preparers who submitted
Form 8944, Preparer e-file Hardship Waiver Request, and received an
approval letter, should file Form 8948 with the tax return that is being sent to
The taxpayer choice statement, which is described in Regulations
301.6011-7(a)(4)(ii), is a separate document that should be kept with
the preparer's records. Do not attach the taxpayer choice statement
to the tax return or otherwise send it to the IRS.
Specified Tax Return Preparer
A specified tax return preparer is a tax return preparer, as identified in
section 7701(a)(36) and Regulations section 301.7701-15, who is a preparer
of covered returns and who reasonably expects (if the preparer is a member
of a firm, the firm's members in the aggregate reasonably expect) to file 11 or
more covered returns during a calendar year.
Aggregate filing of returns. For the e-file requirement, “aggregate”
means the total number of covered returns reasonably expected to be filed
by the firm as a whole. For example, if a firm has 2 preparers and each
preparer in the firm reasonably expects to prepare and file 6 covered returns,
the aggregate for the firm equals 12 covered returns, and each preparer is a
specified tax return preparer.
When a return is considered filed by a preparer. For the e-file
requirement, a return is considered filed by a preparer if the preparer or any
member, employee, or agent of the preparer or the preparer’s firm submits
the tax return to the IRS on the taxpayer’s behalf, either electronically or in
paper format. For example, the act of submitting includes having the
preparer or a member of the preparer’s firm drop the return in a mailbox for
the taxpayer. Acts such as providing filing or delivery instructions, an
addressed envelope, postage estimates, stamps, or similar acts designed to
assist the taxpayer in the taxpayer’s efforts to correctly mail or otherwise
deliver a paper return to the IRS do not constitute filing by the preparer as
long as the taxpayer actually mails or otherwise delivers the return to the IRS.
Covered returns include any return of tax imposed by subtitle A on
individuals, estates, or trusts. This includes any return of income tax in the
Form 1040 series such as Form 1040, U.S. Individual Income Tax Return;
Form 1040A, U.S. Individual Income Tax Return; and Form 1040EZ, U.S.
Income Tax Return for Single and Joint Filers with No Dependents. It also
includes Form 1041, U.S. Income Tax Return for Estates and Trusts.
Covered returns that cannot be filed electronically. Some covered
returns are not currently capable of being accepted electronically by the IRS.
In certain instances, the IRS has instructed taxpayers not to file some
covered returns electronically. Additionally, certain covered returns cannot be
e-filed if they have attached forms, schedules, or documents that the IRS
does not accept electronically and these forms, schedules, or documents
cannot be sent to the IRS separately using Form 8453 or Form 8453-F as a
transmittal document. In any of these situations, the preparer does not need
to complete and submit Form 8948. However, if the forms, schedules, or
documents can be sent to the IRS separately using Form 8453 or Form
8453-F as a transmittal document, the rest of the return must be e-filed. For
more information, see Form 8453, Form 8453-F, and Notice 2011-26,
2011-17 I.R.B. 720.
Names on Tax Return, Tax Year of Return, and Taxpayer's Identifying
Number. Enter the taxpayer's name(s), the tax year, and identifying number
(SSN or EIN) that appear on the tax return with which Form 8948 will be filed.
If the return is an individual tax return using the Married Filing Joint filing
status, enter the first SSN listed on the tax return.
Name and PTIN of Preparer. Enter the preparer's name and PTIN. Enter all
the numbers of the PTIN.
Line 1. Check this box if the taxpayer has chosen to file on paper and the
return is prepared by the preparer, but will be submitted by mail by the
taxpayer. See Revenue Procedure 2011-25, 2011-17 I.R.B. 725 for
information on documenting a taxpayer's choice to file on paper. Form 8948
does not meet the criteria of a taxpayer choice statement as set forth in
Revenue Procedure 2011-25.
Line 2. Check this box if the preparer applied for and received an approved
undue hardship waiver for the calendar year in which the return is being filed.
Enter the waiver reference number and date of the approval letter. Do not
submit the approval letter with this form.
Line 3. Check this box if the preparer is a member of a recognized religious
group that is conscientiously opposed to its members using electronic
technology, including the filing of income tax returns electronically, and the
group has existed continuously since December 31, 1950.
Line 4. Check this box if the preparer attempted to e-file this return but was
unable to do so because the return was rejected and the reject condition
could not be resolved. Enter the reject code and the number of attempts
made to resolve the reject.
Line 5. Check this box if the preparer attempted to e-file this return but the
software package used to e-file did not support one or more of the forms or
schedules that are a part of this return. Enter the form and/or schedule
numbers the software did not support.
Do not check this box if the reason you could not e-file this return is
that the IRS does not electronically accept a form or schedule
attached to this return.
Line 6a. Check this box if the preparer is a foreign person without a social
security number who cannot enroll in e-file and the preparer is not a member
of a firm that is eligible to e-file. To qualify to check this box, the preparer
must have applied for a PTIN and submitted Form 8946, PTIN Supplemental
Application For Foreign Persons Without a Social Security Number. Do not
attach the PTIN application or Form 8946 to the return.
Line 6b. Check this box if the preparer is ineligible to e-file due to an IRS
sanction. To qualify, the preparer must have received a letter from the IRS
enforcing the sanction and the sanction must be in effect for some or all of
the calendar year in which the return is being filed. Do not attach the
sanction letter to the return. The preparer may check this box until such time
as the sanction period ends or the IRS accepts the preparer into the IRS e-
file program, whichever occurs first. If the preparer has filed a pending
application for the IRS e-file program at the same time the sanction period
ends, the preparer may continue to check this box until the IRS makes a
decision about the preparer’s application.
Line 6c. Check the box if the preparer is unable to e-file because of other
verifiable and documented technological difficulties experienced by the
preparer that are not described elsewhere on this form. Describe the
circumstances in the space provided.
Paperwork Reduction Act Notice. We ask for the information on these
forms to carry out the Internal Revenue laws of the United States. You are
not required to provide the information requested on a form that is subject to
the Paperwork Reduction Act unless the form displays a valid OMB control
number. Books or records relating to a form must be retained as long as their
contents may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential, as
required by Code section 6103.
The time needed to provide this information would vary depending on
individual circumstances. The estimated average time is:
Recordkeeping . . . . . . . . . . . . . . 57 min.
Learning about the law
or the form . . . . . . . . . . . . . . . . 30 min.
Preparing and sending
the form . . . . . . . . . . . . . . . . 32 min.
If you have comments concerning the accuracy of these time estimates or
suggestions for making this form simpler, we would be happy to hear from
you. You can write to the Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not send this form to this office.
Instead, see When To File, earlier.