Form 8948 - Preparer Explanation for Not Filing Electronically

Desktop · Written guide Content date July 9, 20262 min read

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In general, a tax return preparer or tax preparation firm must electronically file tax returns for individuals, estates, and trusts if they reasonably expect to prepare and file more than 11 returns in a calendar year.

There are exceptions to this electronic filing requirement, and Form 8948 is used to explain which exception applies for a tax return that has been prepared and filed on paper.

Allowable exceptions to the electronic filing requirement:

The taxpayer has chosen to file on paper.
The tax preparer has received an undue hardship waiver from the IRS 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 is not a member of a firm that is eligible to e-file. (This exception assumes the tax preparer has applied for a PTIN and submitted Form 8946, PTIN Supplemental Application For Foreign Persons Without a Social Security Number).
Ineligibility due to an IRS sanction.
Verifiable and documented technological difficulties.