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Form 8944: Preparer e-file Hardship Waiver Request
IRS Form 8944 is a Preparer e-file Hardship Waiver Request used to ask for permission to file returns electronically when hardship exists. This form must be submitted between October 1 and February 15.
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IRS Form 8944 - Preparer e-file Hardship Waiver Request
IRS Form 8944 is a Preparer e-file Hardship Waiver Request used to ask for permission to file returns electronically when hardship exists. This form must be submitted between October 1 and February 15.
Risk Radar
Scan points- 1If claiming economic hardship, failure to check box 7b and complete Lines 8 and 9 will result in denial.
- 2Failing to check box 7b when claiming economic hardship (Lines 8 & 9).
- 3Omitting required court documentation if bankruptcy is the reason for hardship (Line 7a).
- 4Not providing two written cost estimates from third parties when seeking economic hardship.
- 5Calculating the annual net income/fees for a year other than the calendar year entered on Line 1.
Plain English
This form allows tax preparers to request an exception from the IRS if they cannot file certain tax returns electronically due to difficulty or hardship. By completing Form 8944, the preparer explains why electronic filing is difficult and provides details about their practice. If approved, the IRS grants permission for e-filing.
Submission Date
- Filing date: 2021-09-30 22:10:39
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a specified tax return preparer who requires an undue hardship waiver from the requirement to electronically file returns of income tax (imposed by subtitle A on individuals, estates, and trusts).
- Do not use Form 8944 if your covered returns meet the criteria for an administrative exemption.
- Check Form 8948 instead when you are a specified tax return preparer who qualifies for an administrative exemption rather than needing a hardship waiver.
Form selector
Use this form or another form?
You are preparing a Form 1040-SR
This form was recently added to the list of forms eligible for a hardship waiver request on Line 6a.
✓ Confirm this is the primary return type you need the waiver for.
You meet criteria for an administrative exemption, but not hardship
Use Form 8948 instead of Form 8944 if your covered returns qualify for an administrative exemption.
✓ Do not use Form 8944 when Form 8948 is the appropriate choice.
You are a preparer in a firm filing 11 or more covered returns
This triggers the need to request a waiver, and you must provide your firm's name/EIN on Line 5.
✓ Ensure you check the corresponding box(es) on Line 6 for all affected forms.
Deadline or filing window
Hardship waiver requests must be submitted between October 1 through February 15. For example, a request for calendar year 2022 must be submitted within the window of October 1, 2021, and February 15, 2022. If any due date falls on a weekend or holiday, submission is allowed on the next business day.
Checklist
What you need before filling it out
Purpose of Form 8944
Specified tax return preparer needs waiver from section 6011(e)(3) e-file requirement · Page 2 (General Instructions)
Filing Window
October 1 through February 15 · Page 2 (When To File)
Firm Filing Threshold
Firm members in aggregate reasonably expect to file 11 or more covered returns · Line 5 / Page 1
Area Without Internet Access Waiver
Check box 7d and provide explanation on line 9 · Page 2 (Areas without internet access)
Administrative Exemption vs. Hardship
Use Form 8944 for hardship; use Form 8948 for administrative exemption · Page 2 (General Instructions)
Required Information on Line 1
Calendar Year and Type of submission (e.g., 20 / Original Reconsideration 2) · Page 1
Before you submit
- 1Confirm the form is IRS Form 8944, Revision September 2021.
- 2Verify Line 1 correctly lists the Calendar Year and Type of submission.
- 3Enter your complete name and address on Lines 2 (Name) and includes postal code where appropriate.
- 4Provide your Preparer Tax Identification Number (PTIN) on Line 3.
- 5Confirm the correct Telephone Number is listed on Line 4.
- 6Answer Line 5: Check 'Yes' or 'No' regarding firm filing expectations, then fill in Firm’s name and EIN if applicable.
- 7Check all necessary boxes on Line 6 indicating the specific form(s) for which the waiver is requested.
How to file this form
- 1Complete Form 8944 by filling out Lines 1 through 6, ensuring you address any special circumstances like lack of internet access (Line 9).
- 2If submitting after a due date, attach a statement explaining the reason(s) for the late submission.
- 3Mail the completed Form 8944 and attachments to: Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 (unless instructed otherwise).
- 4Send the form via a U.S. Postal Service or IRS-designated private delivery service by the due date to ensure timely review.
Known limitations
- 1A hardship waiver via Form 8944 is separate from administrative exemptions; if a covered return meets an administrative exemption criterion, Form 8944 should not be used instead.
- 2If claiming economic hardship, the waiver will be denied unless box 7b is checked and lines 8 and 9 are completed on Form 8944.
- 3The estimated average time for recordkeeping related to Form 8944 is 5 hours and 44 minutes.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8944 is dated September 2021 (Rev.). The source directs users to www.irs.gov/Form8944 for the latest information, noting that Form 1040-SR was recently added to the list of forms eligible for a hardship waiver.
What changed or needs a fresh check
- Edition date — confirm the revision date reads September 2021.
- Form number — confirm the form is IRS Form 8944.
- Mailing address — ensure the destination is Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 (but do not send it to this address if mailing from a different location).
- Signature — confirm that signatures are required (implied by the need for submission and review).
- Submission Window — confirm the request must be submitted between October 1 through February 15.
- OMB Number — confirm the OMB No. is 1545-2200.
Quick Facts
Downloads
After you file
- 1Keep a copy of the submitted Form 8944.
- 2Wait for written notification from the IRS regarding whether the hardship waiver request was approved or denied.
- 3If filing is required, ensure any covered return prepared by a specified tax return preparer adheres to the e-file requirement unless the waiver is approved or another exception applies.
- 4When determining the expected number of returns on line 3 (or line 6(iv) if applicable), do not count returns clients expect to file themselves in paper format.
Sources
- SRCForm 8944's official title is Preparer e-file Hardship Waiver Request (Rev. September 2021) [Form p.1].
- SRCThe deadline to submit Form 8944 for hardship waiver requests is between October 1 and February 15 [Form p.2].
- SRCA specified tax return preparer must reasonably expect to file 11 or more covered returns in the aggregate during a calendar year [Form p.2].
- SRCIf you answered 'Yes' to question 5, line 6(iv) requires entering the number of returns all firm preparers expect to file [Form p.3].
- SRCTo claim economic hardship, Form 8944 requires checking box 7b and completing lines 8 and 9 [Form p.3].
- SRCThe estimated average time for preparing and sending Form 8944 is 1 hour and 46 minutes [Form p.3].
Common confusion points
What defines a 'specified tax return preparer'?
A specified tax return preparer is one who reasonably expects to file 11 or more covered returns during a calendar year (or their firm members in the aggregate expect this).
When should I use Form 8944 instead of Form 8948?
Use Form 8944 if you are a specified tax return preparer and electronic filing would be a hardship; otherwise, use Form 8948.
What is the difference between 'hardship waiver' and 'administrative exemption'?
Administrative exemptions are separate from hardship waivers; if your returns meet an administrative exemption, do not use Form 8944.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you have questions about who qualifies as a specified tax return preparer, consult the instructions for Form 8944.
Questions about IRS Form 8944
What is IRS Form 8944 used for?
This form allows tax preparers to request an exception from the IRS if they cannot file certain tax returns electronically due to difficulty or hardship. By completing Form 8944, the preparer explains why electronic filing is difficult and provides details about their practice. If approved, the IRS grants permission for e-filing.
Who must file IRS Form 8944?
A specified tax return preparer must file IRS Form 8944 if they are required to file individual, estate, or trust tax returns electronically and electronic filing would create a hardship.
What information does IRS Form 8944 require?
The form collects the preparer's name and address (Lines 2-3), their PTIN (Line 3), and details about the anticipated workload. Specific sections include checking the type of return requested (Line 6) and detailing the reason for the request on Line 7.
When is IRS Form 8944 due?
Hardship waiver requests must be submitted from October 1 through February 15. If a due date falls on a Saturday, Sunday, or legal holiday, the form may be submitted on the next business day.
Where do I file IRS Form 8944?
Mail the completed Form 8944 and any required attachments to the IRS. The request can also be submitted electronically via www.irs.gov/Form8944.
How do I complete IRS Form 8944?
First, fill out personal details on Line 2-3. Next, check the box(es) indicating the form(s) for which the waiver is requested on Line 6. Finally, complete the reason for hardship (Line 7), providing supporting documentation if necessary before submitting.
What happens if IRS Form 8944 is filed incorrectly?
If Form 8944 is received after the due date, it will only be reviewed under limited circumstances unless the delay was due to unusual or unforeseen, and unavoidable circumstances.
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