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Form 8948: Preparer Explanation for Not Filing Electronically
Internal Revenue Service Form 8948 is the Preparer Explanation for Not Filing Electronically, used by specified tax return preparers—those who expect to file 11 or more covered returns in a calendar year—to explain why a paper return is submitted.
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IRS Form 8948 - Preparer Explanation for Not Filing Electronically
Internal Revenue Service Form 8948 is the Preparer Explanation for Not Filing Electronically, used by specified tax return preparers—those who expect to file 11 or more covered returns in a calendar year—to explain why a paper return is submitted.
Risk Radar
Scan points- 1Checking more than one reason box invalidates the form.
- 2Checking more than one reason box, which the form prohibits.
- 3Attaching the taxpayer choice statement to the paper return.
- 4Checking box 6a without having applied for a PTIN and submitted Form 8946.
- 5Checking box 6b without possessing an IRS sanction letter.
Plain English
Form 8948 lets a tax preparer tell the IRS why a return is being sent on paper instead of electronically. The preparer checks a single box that fits the reason and writes a brief explanation. The form is then attached to the paper return that the taxpayer signs and mails.
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 must file a covered return on paper because an allowable e‑file exception applies.
- Do not use it when the return can be e‑filed with attached forms transmitted separately using Form 8453 or Form 8453‑F.
- Check Form 8453 instead when attached forms, schedules, or documents can be sent to the IRS as a separate transmittal.
Form selector
Use this form or another form?
Return includes attached forms not accepted for e‑file
Allows separate electronic transmission of attachments while the main return is e‑filed
✓ Confirm attachments are eligible for Form 8453
Preparer received an e‑file hardship waiver
Waiver approval permits filing the return on paper with Form 8948 attached
✓ Verify waiver approval letter and reference number
Attached documents require foreign mailing for a foreign return
Provides a transmittal for foreign filings when e‑file is unavailable
✓ Ensure foreign address and postage are correct
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name(s) on tax return
Taxpayer’s name as on the return · Tax return document
Tax year of return
Tax year of the covered return · Return header
Taxpayer’s identifying number
SSN or EIN of taxpayer · Tax return identification section
Preparer Tax Identification Number (PTIN)
PTIN issued to preparer · Preparer’s credential record
Waiver Reference Number
Approval letter with reference number · Waiver approval correspondence
Before you submit
- 1Enter the taxpayer’s name exactly as shown on the return.
- 2Enter the correct tax year for the return.
- 3Enter the taxpayer’s SSN or EIN accurately.
- 4Enter the preparer’s name and PTIN.
- 5Select the single applicable reason box for not e‑filing.
- 6If checking box 2, attach the waiver approval letter and reference number.
- 7If checking box 4, record the reject code and number of resolution attempts.
- 8If checking box 5, describe the software limitation.
- 9If checking box 6c, provide the additional explanation.
- 10Review the form for completeness and accuracy.
- 11Sign the form where required.
- 12Attach Form 8948 to the paper return before mailing.
How to file this form
- 1Complete Form 8948 with the required taxpayer and preparer information.
- 2Mark the appropriate exception box and supply any supporting documentation.
- 3Attach Form 8948 to the paper tax return you are submitting.
- 4Mail the combined package to the IRS address designated for the return.
- 5Retain a copy of the signed Form 8948 and the paper return for your records.
Known limitations
- 1Form 8948 is not required when attached forms or schedules are not accepted electronically and cannot be sent using Form 8453 or Form 8453-F (Form p.2).
- 2Do not check any box if the inability to e‑file is solely because the IRS does not electronically accept a form or schedule attached to the return (Form p.2).
- 3Only specified tax return preparers may use Form 8948; other preparers cannot file it (Form p.2).
- 4Form 8948 does not satisfy the taxpayer‑choice statement criteria of Rev. Proc. 2011‑25 (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.
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Fillable formOpen in Editor->Form 8948 is the September 2018 revision; the form directs filers to www.irs.gov/Form8948 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. September 2018
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Attach Form 8948 to the paper tax return before mailing it (Form p.2).
- 2File Form 8948 together with the paper return that is being submitted (Form p.2).
- 3If you previously submitted Form 8944 and received an approval letter, include Form 8948 with the same return (Form p.2).
- 4Do not attach the waiver approval letter, PTIN application, or sanction letter to Form 8948 (Form p.2).
Sources
- SRCForm p.1 — Form 8948 is titled “Preparer Explanation for Not Filing Electronically”.
- SRCForm p.2 — Purpose statement: used only by specified tax return preparers to explain paper filing exceptions.
- SRCForm p.2 — When to file: attach to the paper return and file together with that return.
- SRCForm p.2 — Specified preparers with approved Form 8944 waiver must file Form 8948 with the return.
- SRCForm p.2 — Exception: no Form 8948 needed if attached forms cannot be e‑filed and cannot be sent via Form 8453/8453‑F.
- SRCForm p.2 — CAUTION: do not check any box if the reason is IRS not accepting an attached form or schedule.
- SRCForm p.2 — Line 1 description for taxpayer‑choice mail submission.
- SRCForm p.2 — Line 6a details foreign preparer eligibility and PTIN requirement.
Common confusion points
Which box should I tick if the taxpayer wants to mail the return themselves?
The form distinguishes preparer‑choice from taxpayer‑choice, and Form 8948 is not a taxpayer‑choice statement.
→ Check Line 1 only when the preparer prepared the return and the taxpayer will mail it, per Rev. Proc. 2011‑25 (Form p.2).
Can I use Form 8948 when the return includes a schedule the IRS won’t accept electronically?
Many assume the form covers all e‑file exceptions, but it does not apply to this reason.
→ Do NOT check any box; the form is not required in that situation (CAUTION note, Form p.2).
I’m a foreign preparer without an SSN; which box applies?
Uncertainty about the foreign‑preparer exception.
→ Check Line 6a after applying for a PTIN and submitting Form 8946; do NOT attach the PTIN application (Form p.2).
I received an IRS sanction; how do I indicate it?
Confusion over whether to include the sanction letter.
→ Check Line 6b; do NOT attach the sanction letter to Form 8948 (Form p.2).
I have an approved undue hardship waiver; do I still need to file Form 8948?
Misunderstanding if the waiver replaces Form 8948.
→ File Form 8948 with the return and enter the waiver reference number; do NOT attach the approval letter (Form p.2).
My return has a technological issue not listed; which box covers it?
Unclear which box addresses other tech problems.
→ Check Line 6c and describe the documented difficulty in the space provided (Form p.2).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8948 – explains why a paper return is submitted instead of e‑filing.
Questions about IRS Form 8948
What is IRS Form 8948 used for?
Form 8948 lets a tax preparer tell the IRS why a return is being sent on paper instead of electronically. The preparer checks a single box that fits the reason and writes a brief explanation. The form is then attached to the paper return that the taxpayer signs and mails.
Who must file IRS Form 8948?
Specified tax return preparers—preparers of covered returns who reasonably expect to file 11 or more covered returns in a calendar year—must file Form 8948.
What information does IRS Form 8948 require?
The form gathers the taxpayer’s name, tax year, taxpayer ID, the preparer’s name and PTIN, and requires the preparer to check one box indicating why the return is not e‑filed and to describe the circumstances.
Where do I file IRS Form 8948?
Attach Form 8948 to the paper tax return and file it together with that return; do not send the form separately to the IRS.
How do I complete IRS Form 8948?
The preparer checks the single applicable box on the form, writes a brief description of the circumstances, and enters the taxpayer’s name, tax year, ID, and the preparer’s name and PTIN. The completed form is attached to the paper return, which the taxpayer signs. The combined package is then filed with the IRS as the paper return.
What happens if IRS Form 8948 is filed incorrectly?
Attaching the taxpayer choice statement to the paper return violates the instructions and makes the filing improper.
Which box should I tick if the taxpayer wants to mail the return themselves?
The form distinguishes preparer‑choice from taxpayer‑choice, and Form 8948 is not a taxpayer‑choice statement. Check Line 1 only when the preparer prepared the return and the taxpayer will mail it, per Rev. Proc. 2011‑25 (Form p.2).
Can I use Form 8948 when the return includes a schedule the IRS won’t accept electronically?
Many assume the form covers all e‑file exceptions, but it does not apply to this reason. Do NOT check any box; the form is not required in that situation (CAUTION note, Form p.2).
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