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Form 8944 (Rev. 9-2021) Page 2
General Instructions Who May File
Section and subtitle A references are to the Internal Revenue Code If you are a specified tax return preparer who is required to file
unless otherwise noted. individual, estate, or trust tax returns electronically, and filing these
returns electronically would be a hardship, use this form to request a
Future Developments waiver. After evaluating your request, the IRS will notify you in writing
For the latest information about developments related to Form 8944 and whether your request was approved or denied.
its instructions, such as legislation enacted after they were published, When To File
go to www.irs.gov/Form8944.
Hardship waiver requests must be submitted from October 1 through
What’s New February 15. For example, if you were requesting a waiver for calendar
Form 1040-SR. Form 1040-SR, U.S. Tax Return for Seniors, has been year 2022, the request must be submitted between October 1, 2021,
added to the list of forms on line 6a for which a specified tax return and February 15, 2022 (for 2021 tax returns). If any due date falls on a
preparer can request a hardship waiver from the requirements to file Saturday, Sunday, or legal holiday, you may submit Form 8944 on the
electronically. next business day. If we receive Form 8944 after the due date, we will
treat Form 8944 as being submitted on time if the envelope containing
Areas without internet access. Specified tax return preparers located Form 8944 is properly addressed, contains sufficient postage, and is
in areas without internet access can use Form 8944 to request a postmarked by the U.S. Postal Service on or before the due date, or
hardship waiver from the requirement to electronically file returns of sent by an IRS-designated private delivery service on or before the due
income tax by checking box 7d and providing an explanation of the date.
hardship on line 9. See the instructions for lines 7d and 9, later.
Any request submitted after the requested date will only be reviewed
Purpose of Form under limited circumstances. Generally, the delay in submission must be
due to unusual or unforeseen, and unavoidable circumstances. If you
Specified tax return preparers use Form 8944 to request an undue are submitting Form 8944 after the required date, attach a statement to
hardship waiver from the section 6011(e)(3) requirement to electronically the form explaining the reason(s) why it is being submitted late.
file returns of income tax imposed by subtitle A on individuals, estates,
and trusts. Unless the IRS approves an applicant’s Form 8944 hardship Where To File
waiver request or some other exception applies (see the instructions for
Form 8948, Preparer Explanation for Not Filing Electronically), any Mail the completed Form 8944 and any required attachments to:
covered return prepared by a specified tax return preparer must be filed Internal Revenue Service
electronically if the return is filed by the specified tax return preparer. 310 Lowell Street
For more information on who is considered a specified tax return Stop 983
preparer, and the returns to which this requirement applies, see Andover, MA 01810
Specified Tax Return Preparer and Covered Returns below. Allow 4–6 weeks to receive notification of approval or denial of your
There are certain administrative exemptions to the e-file requirement. waiver request.
These exemptions are not the same as, and are separate from, a
hardship waiver. If the covered returns you are preparing for a taxpayer Approval of Waiver
meet the criteria for an administrative exemption, or you are a specified If your waiver is approved, you should document your waiver reference
tax return preparer who meets the criteria for an administrative number and approval letter date on line 2 of Form 8948. This should be
exemption, do not use Form 8944. Instead, use Form 8948. See Notice done for each covered return you file on paper. See Form 8948 for more
2011-26, 2011-17 I.R.B. 720, as modified by Notice 2020-70, 2020-43 information.
I.R.B. 913, and the instructions for Form 8948 for more information.
Denial of Waiver
Specified Tax Return Preparer If your waiver is denied, you must file a properly completed Form 8948
A specified tax return preparer is a tax return preparer, as defined in with any paper return you prepare and file.
section 7701(a)(36) and Regulations section 301.7701-15, who is a
preparer of covered returns and who reasonably expects (if the preparer Telephone Help
is a member of a firm, the firm’s members in the aggregate reasonably If you have a question about completing this form, or if you need to
expect) to file 11 or more covered returns during a calendar year. check on the status of a hardship waiver request that you have filed, call
Aggregate filing of returns. For the e-file requirement, “aggregate” the IRS at 866-255-0654.
means the total number of covered returns that are reasonably expected
to be filed by the firm as a whole. For example, if a firm has two Specific Instructions
preparers and each preparer in the firm reasonably expects to prepare
and file six covered returns, the aggregate for the firm equals 12 Line 1. Enter the calendar year for which you are requesting a hardship
covered returns, and each preparer is a specified tax return preparer. waiver. Indicate the type of submission by checking the “Original” or
“Reconsideration” box. An original submission is your first request for a
Covered Returns hardship waiver for the calendar year entered on this line. A
reconsideration is when you are submitting additional information to the
Covered returns include any return of tax imposed by subtitle A on IRS that you feel may overturn the denial of an originally submitted
individuals, estates, or trusts. A waiver is not needed for any other return request.
that is not accepted electronically by the IRS or the IRS has instructed
taxpayers not to file electronically. Line 2. Enter your name and complete address.
Line 3. You are required to enter all eight digits of your PTIN on line 3.
When a Return Is Considered Filed by Preparer Do not file Form 8944 until after you have received your PTIN. If you
For the e-file requirement, a return is considered filed by a preparer if have not yet started the PTIN application process, go to the
the preparer or any member, employee, or agent of the preparer or the www.irs.gov/PTIN to apply for a PTIN.
preparer’s firm submits the tax return to the IRS on the taxpayer’s Line 4. Enter the telephone number where we can contact you if we
behalf, either electronically or in paper format. For example, the act of have questions about your hardship waiver request.
submitting includes having the preparer or a member of the preparer’s
firm drop the return in a mailbox for the taxpayer. Acts such as providing Line 5. If you are a tax return preparer in a firm and the members of the
filing or delivery instructions, an addressed envelope, postage firm in the aggregate reasonably expect to file 11 or more covered
estimates, stamps, or similar acts designed to assist the taxpayer in the returns during the calendar year for which you are requesting a hardship
taxpayer’s efforts to correctly mail or otherwise deliver a paper return to waiver, check the “Yes” box and enter your firm’s name and EIN. If you
the IRS do not constitute filing by the preparer as long as the taxpayer are a tax return preparer who is not a member of a firm, check the “No”
actually mails or otherwise delivers the return to the IRS. box.
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