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                            Preparer Explanation for Not Filing Electronically                             OMB No. 1545-2200
Form   8948 
(Rev. September 2018) 
Department of the Treasury  ▶ Go to www.irs.gov/Form8948 for instructions and the latest information.             Attachment  
Internal Revenue Service                                                                                          Sequence No. 173 
Name(s) on tax return                                                      Tax year of return Taxpayer’s identifying number 

Preparer’s name                                                                               Preparer Tax Identification Number (PTIN)

Three out of four taxpayers now use IRS e-file. Go to www.irs.gov/efile for details on using IRS e-file. The benefits of 
electronic filing include the following.
• Faster refunds                        • Secure transmissions                       • E-payment options
• More accurate returns                 • Easier filing method                       • Receipt acknowledged

Check the applicable box to indicate the reason this return is not being filed electronically. Do not check more than one box.

1      Taxpayer chose to file this return on paper. 

2      The preparer received a waiver from the requirement to electronically file the tax return.

       Waiver Reference Number                                       Approval Letter Date 

3      The preparer is a member of a recognized religious group that is conscientiously opposed to filing electronically.

4      This return was rejected by IRS e-file and the reject condition could not be resolved.

       Reject code:                                            Number of attempts to resolve reject:

5      The preparer’s e-file software package does not support Form                           or Schedule 
       attached to this return.

6      Check the box that applies and provide additional information if requested.

a      The preparer is ineligible to file electronically because IRS e-file does not accept foreign preparers without social security 
       numbers who live and work abroad. 

b      The preparer is ineligible to participate in IRS e-file.

c      Other: Describe below the circumstances that prevented the preparer from filing this return electronically.

For Paperwork Reduction Act Notice, see instructions.                Cat. No. 37766D                      Form 8948 (Rev. 9-2018)



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Form 8948 (Rev. 9-2018)                                                                                                                                  Page  2 

General Instructions                                                             Specific Instructions 
Section and subtitle A references are to the Internal Revenue Code unless        Names on Tax Return, Tax Year of Return, and Taxpayer’s Identifying 
otherwise noted.                                                                 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. 
Future Developments                                                              If the return is an individual tax return using the Married Filing Jointly filing 
For the latest information about developments related to Form 8948 and its       status, enter the first SSN listed on the tax return. 
instructions, such as legislation enacted after they were published, go to       Name and PTIN of Preparer. Enter the preparer’s name and PTIN. Enter all 
www.irs.gov/Form8948.                                                            the numbers of the PTIN.
                                                                                 Line 1. Check this box if the taxpayer has chosen to file on paper and the 
What’s New                                                                       return is prepared by the preparer, but will be submitted by mail by the 
The tax year of the tax return associated with Form 8948 must be entered.        taxpayer. See Rev. Proc. 2011-25, 2011-17 I.R.B. 725 for information on 
The name and preparer tax identification number (PTIN) of the preparer also      documenting a taxpayer’s choice to file on paper. Form 8948 does not meet 
must be entered on the form.                                                     the criteria of a taxpayer choice statement as set forth in Rev. Proc. 2011-25.
Forms 1040A and/or 1040EZ are not being revised for tax year 2018.               Line 2. Check this box if the preparer applied for and received an approved 
Previous filers for these forms will file Form 1040 for 2018; all references for undue hardship waiver for the calendar year in which the return is being filed. 
these forms have been revised accordingly. Use the previous revision             Enter the waiver reference number and date of the approval letter. Do not 
(September 2012) for this form to prepare any tax years prior to 2018.           submit the approval letter with this form.
                                                                                 Line 3. Check this box if the preparer is a member of a recognized religious 
Purpose of Form                                                                  group that is conscientiously opposed to its members using electronic 
Form 8948 is used only by specified tax return preparers (defined below)         technology, including the filing of income tax returns electronically, and the 
to explain why a particular return is being filed on paper. A specified tax      group has existed continuously since December 31, 1950. 
return preparer may be required by law to electronically file (e-file) certain   Line 4. Check this box if the preparer attempted to e-file this return but was 
covered returns (defined below). There are exceptions to this requirement,       unable to do so because the return was rejected and the reject condition 
and Form 8948 is used by specified tax return preparers to identify returns      could not be resolved. Enter the reject code and the number of attempts 
that meet allowable exceptions.                                                  made to resolve the reject.
When To File                                                                     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 
Attach this form to the paper tax return you prepare and furnish to the          schedules that are a part of this return. Enter the form and/or schedule 
taxpayer for the taxpayer’s signature. File Form 8948 with the tax return that   numbers the software did not support.
is filed on paper.                                                                        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 
Form 8944, Preparer e-file Hardship Waiver Request, and received an              
Form 8944 and Form 8948.Specified tax return preparers who submitted             CAUTION! attached to this return.
approval letter, should file Form 8948 with the tax return that is being sent to Line 6a. Check this box if the preparer is a foreign person without a social 
the IRS.                                                                         security number who cannot enroll in IRS e-file and the preparer is not a 
          The taxpayer choice statement, which is described in Regulations       member of a firm that is eligible to e-file. To qualify to check this box, the 
          section 301.6011-7(a)(4)(ii), is a separate document that should be    preparer must have applied for a PTIN and submitted Form 8946, PTIN 
CAUTION! kept with the preparer’s records. Do not attach the taxpayer choice    Supplemental Application For Foreign Persons Without a Social Security 
statement to the tax return or otherwise send it to the IRS.                     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 
Specified Tax Return Preparer                                                    sanction. To qualify, the preparer must have received a letter from the IRS 
A specified tax return preparer is a tax return preparer, as identified in       enforcing the sanction and the sanction must be in effect for some or all of 
section 7701(a)(36) and Regulations section 301.7701-15, who is a preparer       the calendar year in which the return is being filed. Do not attach the 
of covered returns and who reasonably expects (if the preparer is a member       sanction letter to the return. The preparer may check this box until such time 
of a firm, the firm’s members in the aggregate reasonably expect) to file 11 or  as the sanction period ends or the IRS accepts the preparer into the IRS      
more covered returns during a calendar year.                                     e-file program, whichever occurs first. If the preparer has filed a pending 
Aggregate filing of returns. For the e-file requirement, “aggregate”             application for the IRS e-file program at the same time the sanction period 
means the total number of covered returns reasonably expected to be filed        ends, the preparer may continue to check this box until the IRS makes a 
by the firm as a whole. For example, if a firm has 2 preparers and each          decision about the preparer’s application.
preparer in the firm reasonably expects to prepare and file 6 covered returns,   Line 6c. Check the box if the preparer is unable to e-file because of other 
the aggregate for the firm equals 12 covered returns, and each preparer is a     verifiable and documented technological difficulties experienced by the 
specified tax return preparer.                                                   preparer that are not described elsewhere on this form. Describe the 
When a return is considered filed by a preparer. For the e-file                  circumstances in the space provided.
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        Paperwork Reduction Act Notice. We ask for the information on these 
the tax return to the IRS on the taxpayer’s behalf, either electronically or in  forms to carry out the Internal Revenue laws of the United States. You are 
paper format. For example, the act of submitting includes having the             not required to provide the information requested on a form that is subject to 
preparer or a member of the preparer’s firm drop the return in a mailbox for     the Paperwork Reduction Act unless the form displays a valid OMB control 
the taxpayer. Acts such as providing filing or delivery instructions, an         number. Books or records relating to a form must be retained as long as their 
addressed envelope, postage estimates, stamps, or similar acts designed to       contents may become material in the administration of any Internal Revenue 
assist the taxpayer in the taxpayer’s efforts to correctly mail or otherwise     law. Generally, tax returns and return information are confidential, as required 
deliver a paper return to the IRS do not constitute filing by the preparer as    by Code section 6103. 
long as the taxpayer actually mails or otherwise delivers the return to the IRS. The time needed to provide this information may vary depending on 
                                                                                 individual circumstances. The estimated average time is:
Covered Returns                                                                  Recordkeeping     .     .  .  .  .  .     . .   .     . . .   .       .  57 min.
Covered returns include any return of tax imposed by subtitle A on               Learning about the law                                                                                      
individuals, estates, or trusts.                                                 or the form . .   .     .  .  .  .  .     . .   .     . . .   .       .  30 min.
Covered returns that cannot be filed electronically. Some covered 
returns are not currently capable of being accepted electronically by the IRS.   Preparing and sending                                                                                      
In certain instances, the IRS has instructed taxpayers not to file some          the form    . .   .     .  .  .  .  .     . .   .     . . .   .       .  32 min.
covered returns electronically. Additionally, certain covered returns cannot be  If you have comments concerning the accuracy of these time estimates or 
e-filed if they have attached forms, schedules, or documents that the IRS        suggestions for making this form simpler, we would be happy to hear from 
does not accept electronically and these forms, schedules, or documents          you. You can send us comments from www.irs.gov/FormComments. Or you 
cannot be sent to the IRS separately using Form 8453 or Form 8453-F as a         can write to the Internal Revenue Service, Tax Forms and Publications 
transmittal document. In any of these situations, the preparer does not need     Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do 
to complete and submit Form 8948. However, if the forms, schedules, or           not send this form to this office. Instead, see When To File, earlier. 
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.






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