Instructions for Completing and Filing Form 8948
Understand the compliance requirements for Form 8948, the IRS document tax preparers use to justify why a required e-file return was filed on paper.
Form 8948, Preparer Explanation for Not Filing Electronically, explains to the Internal Revenue Service (IRS) why a specific tax return is being filed on paper when electronic filing is required. This form must accompany a paper-filed return submitted by a preparer who falls under the e-file mandate. It serves as a formal declaration of the specific exception that justifies the deviation from the standard electronic submission process.
Who is Required to File Form 8948
The requirement to file Form 8948 applies to “specified tax return preparers.” This category includes any tax preparer or firm that reasonably anticipates filing 11 or more covered returns, such as Form 1040 for individuals or Form 1120 for corporations, during a calendar year. These preparers are mandated by the IRS to file such returns electronically.
Several circumstances trigger this requirement. A primary reason is when the preparer has applied for and received an undue hardship waiver from the IRS for that calendar year. Another common situation is when the tax preparation software used by the preparer does not support a particular form or schedule that is a necessary part of the taxpayer’s return.
The form is also used if a return was rejected by the IRS e-file system and the specific reject condition could not be resolved after multiple attempts. Finally, if the taxpayer explicitly chooses to file a paper return, the preparer must attach Form 8948 to document this choice.
Step-by-Step Guide to Completing Form 8948
The top of the form requires basic identification information for the return it is attached to. This includes the taxpayer’s name as it appears on their return, their taxpayer identification number (such as a Social Security Number or Employer Identification Number), and the tax year of the return. This ensures the explanation is correctly associated with the specific paper filing.
Part I of the form focuses on the preparer’s information. Here, the individual tax return preparer must enter their full name and their Preparer Tax Identification Number (PTIN). The PTIN is a unique number assigned by the IRS that all paid tax preparers must use on returns they prepare.
Part III is where the preparer provides the specific reason for not e-filing. This section contains several checkboxes, and the preparer must select the single box that best describes their situation. Options include indicating the taxpayer chose to file on paper, that an undue hardship waiver was received, or that the preparer is a member of a religious group with objections to electronic filing.
If the return was rejected by the e-file system, the preparer must provide the specific reject code and note the number of attempts made to resolve it. If a software limitation is the cause, that specific box must be checked.
How to Submit Form 8948
Once the form has been accurately and completely filled out, it must be physically attached to the front of the corresponding paper tax return. The preparer should furnish this complete package, including the tax return and the attached Form 8948, to the taxpayer for their review and signature.
The taxpayer is then responsible for mailing the entire submission. The complete package, consisting of the signed paper tax return with Form 8948 attached to the front, should be sent to the IRS service center designated for that specific type of tax return. Preparers and taxpayers must consult the instructions for the main tax form (e.g., Form 1040 instructions) to find the correct mailing address, as it can vary based on the form type and the taxpayer’s location.