Form 8948 - Preparer Explanation for Not filing Electronically

Online · Written guide Content date November 18, 20251 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.

Exceptions to electronically filing a tax return

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 the tax preparer 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.