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Form 8948: Preparer Explanation for Not Filing Electronically
IRS Form 8948 is a Preparer Explanation for Not Filing Electronically, used by specified tax return preparers to explain why a particular return is filed on paper. Three out of four taxpayers now use IRS e-file.
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IRS Form 8948 - Preparer Explanation for Not Filing Electronically
IRS Form 8948 is a Preparer Explanation for Not Filing Electronically, used by specified tax return preparers to explain why a particular return is filed on paper. Three out of four taxpayers now use IRS e-file.
Risk Radar
Scan points- 1Do not check more than one box to indicate the reason this return is not being filed electronically.
- 2Failing to check only one box to indicate the reason for not filing electronically.
- 3Omitting the description of circumstances preventing electronic filing on Form 8948.
- 4Not attaching Form 8948 to the paper tax return furnished to the taxpayer.
- 5Checking a box when the reason is that an attached form/schedule cannot be e-filed (Line 3 caution).
Plain English
This form explains to the Internal Revenue Service (IRS) that a specific tax return was not submitted electronically. It allows a tax preparer who is required to e-file to document an allowable exception for filing on paper. The preparer attaches this explanation to the physical tax return they are sending in.
Submission Date
- Filing date: 2018-09-14 23:00:05
- 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 a specified tax return preparer needs to explain why a particular covered return is being filed on paper instead of electronically (e-file).
- Do not use this form when the IRS has instructed taxpayers not to file some covered returns electronically, as Form 8948 is used to identify those exceptions.
- Check Form 1040 or Form 1040EZ instead when preparing a return for tax year 2018, as these forms have been revised accordingly.
Form selector
Use this form or another form?
Taxpayer chose to file on paper
The preparer did not receive an e-file waiver or has another reason listed below.
✓ Verify the applicable box is checked.
Preparer received a waiver
This form must be filed with the return if it was submitted to request the hardship waiver and approved.
✓ Ensure Waiver Reference Number and Date are filled out.
Return rejected by IRS e-file
The preparer could not resolve the reject condition, which requires listing the reject code and number of attempts.
✓ Record both the Reject Code and Number of Attempts accurately.
Deadline or filing window
Form 8948 must be attached to the paper tax return you prepare and furnish for the taxpayer’s signature. If a preparer received an approval letter after submitting Form 8944, they should file Form 8948 with that specific paper tax return being sent to the IRS.
Checklist
What you need before filling it out
Name(s) on tax return
Taxpayer’s name(s) · Form 8948 (p.1)
Tax year of return
The specific tax year the return pertains to · Form 8948 (p.1)
Preparer’s name & PTIN
Preparer's full name and Tax Identification Number · Form 8948 (p.1)
Reason for not e-filing
Checkboxes 1 through 6a/b/c · Form 8948 (p.1)
Circumstances description
Detailed explanation of the barrier to e-file · Form 8948 (p.1)
Covered Returns Scope
Any return of tax imposed by subtitle A on individuals, estates, or trusts · Form 8948 (p.2)
Before you submit
- 1Enter the taxpayer’s name(s), tax year, and identifying number correctly in the designated fields.
- 2Check only one box to indicate the specific reason this return is not being filed electronically (e.g., Taxpayer chose to file on paper).
- 3If applicable, fill out the Waiver Reference Number and Approval Letter Date if the preparer received a waiver.
- 4If needed, describe in detail the circumstances that prevented electronic filing below the checkboxes.
- 5Ensure all required fields for Name(s), Tax Year of Return, and PTIN are completed before submission.
- 6Confirm that the form is attached to the paper tax return you prepare for the taxpayer’s signature (if submitting with the return).
- 7Verify that the Form 8948 is filed with the paper tax return being sent to the IRS.
How to file this form
- 1Complete Name(s) on tax return, Tax year of return, and Preparer’s name/PTIN fields using information from the tax return.
- 2Check the applicable box (1 through 6c) indicating why the return is not filed electronically; do not check more than one.
- 3Describe in detail below any circumstances that prevented electronic filing, if necessary.
- 4Attach Form 8948 to the paper tax return and obtain the taxpayer’s signature before mailing or delivering it to the IRS.
Known limitations
- 1Form 8948 is used only by specified tax return preparers to explain why a particular return is being filed on paper.
- 2If a covered return has attached forms, schedules, or documents that the IRS does not accept electronically and these items cannot be sent separately using Form 8453 or Form 8453-F, the preparer does not need to complete and submit Form 8948.
- 3If the attached forms, schedules, or documents *can* be sent separately using Form 8453 or Form 8453-F as a transmittal document, the rest of the return must still be e-filed.
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 8948 is dated September 2018, and instructions direct users to www.irs.gov/Form8948 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 09/18.
- Latest information link — confirm www.irs.gov/Form8948 is referenced for current updates.
- Mailing address (for comments) — confirm 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
- Purpose statement — confirm the form explains why a return is filed on paper.
Quick Facts
Downloads
After you file
- 1When filing with the taxpayer, attach Form 8948 to the paper tax return for the taxpayer’s signature.
- 2If filing directly with the IRS on paper, file Form 8948 along with the paper tax return.
- 3Specified tax return preparers who submitted Form 8944 and received an approval letter should file Form 8948 with the tax return being sent to the IRS.
- 4Keep a copy of Form 8948, as it explains why the return is not filed electronically.
Sources
- SRCInstructions p.1 — The purpose of Form 8948 is to explain why a return is not filed electronically.
- SRCInstructions p.1 — Taxpayers are encouraged to use IRS e-file because it offers faster refunds, more accurate returns, secure transmissions, easier filing method, and E-payment options.
- SRCInstructions p.2 — Form 8948 must be attached to the paper tax return for the taxpayer’s signature when furnishing it to the taxpayer.
- SRCInstructions p.2 — Specified tax return preparers who submit Form 8944 (Preparer e-file Hardship Waiver Request) and receive an approval letter should file Form 8948 with that return.
- SRCInstructions p.2 — If a covered return has attached forms/schedules the IRS doesn't accept electronically, but those items *can* be sent separately using Form 8453 or Form 8453-F, the rest of the return must still be e-filed.
- SRCInstructions p.2 — Line 1 (Checkbox) applies when the taxpayer chose to file on paper and the return is prepared by the preparer but submitted by mail by the taxpayer.
- SRCInstructions p.2 — Line 2 (Checkbox) applies if the preparer applied for and received an approved undue hardship waiver for the calendar year in which the return is being filed.
- SRCInstructions p.2 — For Married Filing Jointly returns, enter the first SSN listed on the tax return when completing Name(s) on tax return/Taxpayer’s identifying number.
Common confusion points
Should I check Box 1 (Taxpayer chose paper)?
This applies when the preparer prepares the return but the taxpayer chooses to submit it by mail.
→ Check this box if the taxpayer chose to file on paper.
When should I use Form 8948 instead of just filing on paper?
It is required because a specified tax return preparer may be legally required to e-file certain covered returns, and Form 8948 identifies exceptions.
→ Use it if the return meets an allowable exception to the e-file requirement.
Do I need to check Box 6b (Sanction)?
Check this box if a letter from the IRS enforces a sanction that is in effect for some or all of the calendar year the return is filed.
→ Do not check this box if you are waiting for an application decision, unless the sanction period ends.
When can I stop checking Box 6b (Sanction)?
The preparer may check this box until the sanction period ends OR the IRS accepts the preparer into e-file first, whichever comes sooner.
→ Check it until one of those two events occurs.
What if my return is Married Filing Jointly?
Enter the first Social Security Number (SSN) listed on the tax return in the Taxpayer's Identifying Number field.
→ Ensure you enter the *first* SSN when filing jointly.
Do I need to attach the approval letter for a hardship waiver?
No, do not submit the approval letter with Form 8948 if you check Box 2 (Hardship Waiver).
→ Keep the physical approval letter separate from this form.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453 or Form 8453-F (used to send attached forms/schedules separately)
Questions about IRS Form 8948
What is IRS Form 8948 used for?
This form explains to the Internal Revenue Service (IRS) that a specific tax return was not submitted electronically. It allows a tax preparer who is required to e-file to document an allowable exception for filing on paper. The preparer attaches this explanation to the physical tax return they are sending in.
Who must file IRS Form 8948?
A specified tax return preparer must file IRS Form 8948, which is defined as a tax return preparer who reasonably expects to file 11 or more covered returns during a calendar year.
What information does IRS Form 8948 require?
The form collects information such as the Name(s) on the tax return and the Taxpayer’s identifying number. The filer must also check an applicable box indicating the reason, such as 'Taxpayer chose to file this return on paper,' or provide details for lines like Line 2 (undue hardship waiver).
When is IRS Form 8948 due?
When filing, Form 8948 is attached to the paper tax return that the preparer furnishes to the taxpayer for their signature. Specified tax return preparers who submitted Form 8944 and received an approval letter should file it with the tax return being sent to the IRS.
Where do I file IRS Form 8948?
The form must be filed with the paper tax return itself, not sent directly to the central office at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. The instructions advise checking www.irs.gov/Form8948 for further guidance.
How do I complete IRS Form 8948?
First, the filer completes the identifying information (Name(s) on tax return, Tax year of return, etc.). Next, the preparer checks the appropriate box explaining why the paper filing occurred. Finally, the preparer must describe the circumstances that prevented electronic filing below the boxes.
What happens if IRS Form 8948 is filed incorrectly?
If the form is incorrect or missing, the IRS may not accept the explanation provided; preparers must ensure they select only one applicable box to indicate the reason this return is not being filed electronically.
Should I check Box 1 (Taxpayer chose paper)?
This applies when the preparer prepares the return but the taxpayer chooses to submit it by mail. Check this box if the taxpayer chose to file on paper.
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