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Form 8944: Preparer e-file Hardship Waiver Request
IRS Form 8944 is the Preparer e‑file Hardship Waiver Request. It lets a specified tax return preparer who must e‑file individual, estate, or trust returns ask the IRS for a waiver when filing would cause hardship. Requests 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 the Preparer e‑file Hardship Waiver Request. It lets a specified tax return preparer who must e‑file individual, estate, or trust returns ask the IRS for a waiver when filing would cause hardship. Requests must be submitted between October 1 and February 15.
Risk Radar
Scan points- 1Failing to check box 7b and complete lines 8‑9 when claiming economic hardship results in denial.
- 2Failing to check box 7b when claiming economic hardship, which the form requires for an economic waiver.
- 3Leaving lines 8 or 9 blank after selecting an economic hardship reason, causing automatic denial.
- 4Submitting the request without two written cost estimates from third parties, a mandatory requirement for economic hardship.
- 5Sending Form 8944 after February 15 without a USPS postmark or IRS‑designated private delivery proof, which may be rejected.
Plain English
Form 8944 asks the IRS for an exemption from the rule that certain preparers must file returns electronically. If the preparer can show a hardship, the agency may grant a waiver so the returns can be filed on paper.
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 required to file individual, estate, or trust returns electronically and filing would cause a hardship.
- Do not use it when the covered returns qualify for an administrative exemption; such cases require a different form.
- Check Form 8948 instead when the preparer qualifies for an administrative exemption from the e‑file requirement.
Form selector
Use this form or another form?
Hardship due to lack of internet access
Allows waiver request for the e‑file requirement
✓ Confirm you are in an area without internet access and will check box 7d with an explanation on line 9
Eligibility for administrative exemption
Exemption is separate from a hardship waiver and must be filed on Form 8948
✓ Verify exemption criteria under Notice 2011‑26 and Notice 2020‑70
Requesting waiver for 1040‑SR returns
1040‑SR is now on the list of returns for which a hardship waiver can be requested
✓ Ensure 1040‑SR is listed on line 6a of the form
Deadline or filing window
Requests must be filed between October 1 and February 15. For a waiver covering calendar year 2022, the window is Oct 1, 2021 through Feb 15, 2022. No automatic extension is provided; late filings are only considered under limited circumstances.
Checklist
What you need before filling it out
Year and Type of submission
Calendar year and submission type (Original or Reconsideration) · Form line 1
Preparer’s name and complete address
Full name and mailing address · Form line 2
Preparer Tax Identification Number (PTIN)
Valid PTIN issued by IRS · Form line 3
Hardship explanation
Written explanation of hardship · Form line 9 (and box 7d)
Firm’s name and EIN (if applicable)
Firm legal name and Employer Identification Number · Form line 5
Before you submit
- 1Verify the revision date reads September 2021 on the form header.
- 2Confirm the calendar year and submission type are entered on line 1.
- 3Ensure your full name and complete address appear on line 2.
- 4Check that your PTIN is entered on line 3.
- 5If applicable, enter your firm’s name and EIN on line 5 and select Yes or No.
- 6Mark the appropriate boxes on line 6 for the returns you need a waiver for.
- 7If lacking internet access, check box 7d and provide a hardship explanation on line 9.
- 8Attach any required supporting documentation, such as proof of internet outage.
- 9Mail the completed Form 8944 to the address specified in the instructions before the postmark deadline.
How to file this form
- 1Gather required information including PTIN, address, firm details, and hardship documentation.
- 2Complete Form 8944, filling all applicable lines and checking required boxes.
- 3Review the form for accuracy and sign where required.
- 4Mail the signed form and attachments to the IRS mailing address indicated in the instructions.
- 5Retain a copy of the mailed package and the USPS postmark as proof of timely filing.
Known limitations
- 1Form 8944 does not apply if you qualify for an administrative exemption; in that case you must use Form 8948. (Form p.2)
- 2Form 8944 cannot be used by preparers who are not specified tax return preparers (i.e., those who do not expect 11 or more covered returns). (Form p.1, Form p.2)
- 3Form 8944 is not valid for requests that lack two written third‑party cost estimates; such requests will be denied. (Form p.3)
- 4Form 8944 cannot be used to claim a waiver unless you indicate economic hardship by checking box 7b and completing lines 8 and 9. (Form p.3)
- 5Form 8944 does not cover returns that are already exempt via an administrative exemption; those require Form 8948. (Form p.2)
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->Form 8944 (Rev. September 2021) directs users to www.irs.gov/Form8944 for the latest information; the source does not list any changes beyond this revision.
What changed or needs a fresh check
- Edition date — confirm Rev. September 2021
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- Submission window — confirm October 1 through February 15
Quick Facts
Downloads
After you file
- 1Retain a copy of the submitted Form 8944 for your records.
- 2Expect a written notification from the IRS indicating whether the hardship waiver was approved or denied.
- 3Do not mail Form 8944 to the address listed in the comments section; follow the filing instructions provided on the form.
- 4Keep the two third‑party cost estimate documents together with the filed Form 8944 in case the IRS requests verification.
- 5If you receive a denial, you may submit a new Form 8944 with corrected information or additional documentation.
- 6Monitor the IRS response timeline; if no written decision arrives within a reasonable period, contact the IRS to inquire about the status.
Sources
- SRCForm p.2 — purpose: specified tax return preparers use Form 8944 to request an undue hardship waiver.
- SRCForm p.2 — administrative exemptions are separate; use Form 8948 instead of Form 8944.
- SRCForm p.2 — who may file: specified tax return preparer experiencing hardship may use this form.
- SRCForm p.2 — filing window: requests must be submitted from October 1 through February 15.
- SRCForm p.3 — must provide two third‑party cost estimates; without them request denied.
- SRCForm p.3 — if claiming economic hardship, must check box 7b and complete lines 8 and 9.
- SRCForm p.1 — line 5 asks if firm expects 11 or more covered returns; defines specified preparer.
- SRCForm p.3 — do not send Form 8944 to the address listed in comments; see Where To File earlier.
- SRCForm p.3 — estimate of total returns excludes those clients will file themselves or that cannot be filed electronically (e.g., Form 1041‑QFT).
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need to file Form 8944 if I have an administrative exemption?
I think both forms address e‑file issues, so I’m unsure which to use.
→ Verify whether you qualify for an administrative exemption; if yes, file Form 8948 instead of Form 8944. (Form p.2)
Can I request a waiver for returns that cannot be e‑filed, like Form 1041‑QFT?
The form asks for an estimate of returns to file, and I’m counting all returns.
→ Exclude returns that cannot be filed electronically from your estimate. (Form p.3)
What is the deadline for submitting Form 8944?
I heard different dates for different tax years.
→ Confirm the submission window is between October 1 and February 15 for the applicable calendar year. (Form p.2)
Do I have to provide two cost estimates even if I’m not claiming economic hardship?
The form mentions cost estimates but I’m not sure if they apply to all requests.
→ Provide two third‑party cost estimates; the request will be denied without them. (Form p.3)
Am I a specified tax return preparer if my firm expects to file fewer than 11 returns?
I’m unsure whether the 11‑return threshold applies to me individually or to the firm.
→ Only preparers who expect to file 11 or more covered returns (or whose firm’s members collectively expect that) are considered specified and may use Form 8944. (Form p.1)
Where do I send the completed Form 8944?
The form shows an address in the comments section, so I think I should mail it there.
→ Do not send Form 8944 to the address listed; follow the filing location indicated earlier on the form. (Form p.3)
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8948 – submit to explain why you cannot e‑file if your hardship waiver is denied.
Questions about IRS Form 8944
What is IRS Form 8944 used for?
Form 8944 asks the IRS for an exemption from the rule that certain preparers must file returns electronically. If the preparer can show a hardship, the agency may grant a waiver so the returns can be filed on paper.
Who must file IRS Form 8944?
A specified tax return preparer who is required to file individual, estate, or trust returns electronically and faces a hardship must file IRS Form 8944.
What information does IRS Form 8944 require?
The form collects the calendar year and type of filing, the preparer’s name, address, PTIN, telephone, firm information if applicable, the reason for hardship, net income or fees, and cost estimates from two third parties.
When is IRS Form 8944 due?
Hardship waiver requests must be submitted from October 1 through February 15.
How do I complete IRS Form 8944?
Enter the calendar year and submission type on line 1, then provide your name, address, PTIN, and telephone on lines 2‑4. Answer question 5 about firm status, check the appropriate form boxes on line 6, indicate the hardship reason on line 7, and report net income on line 8. Attach two written cost estimates from third parties and, if applicable, court documentation for bankruptcy. Sign the form before mailing it.
What happens if IRS Form 8944 is filed incorrectly?
If you claim economic hardship but do not check box 7b and complete lines 8 and 9, the waiver will be denied.
Do I need to file Form 8944 if I have an administrative exemption?
I think both forms address e‑file issues, so I’m unsure which to use. Verify whether you qualify for an administrative exemption; if yes, file Form 8948 instead of Form 8944. (Form p.2)
Can I request a waiver for returns that cannot be e‑filed, like Form 1041‑QFT?
The form asks for an estimate of returns to file, and I’m counting all returns. Exclude returns that cannot be filed electronically from your estimate. (Form p.3)
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