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Form 8948 (Rev. 9-2012) Page 2
General Instructions Specific Instructions
Section and subtitle A references are to the Internal Revenue Code unless Names on Tax Return, Tax Year of Return, and Taxpayer's Identifying
otherwise noted. Number. Enter the taxpayer's name(s), the tax year, and identifying number
(SSN or EIN) that appear on the tax return with which Form 8948 will be filed.
Future Developments If the return is an individual tax return using the Married Filing Joint filing
For the latest information about developments related to Form 8948 and its status, enter the first SSN listed on the tax return.
instructions, such as legislation enacted after they were published, go to Name and PTIN of Preparer. Enter the preparer's name and PTIN. Enter all
www.irs.gov/form8948. the numbers of the PTIN.
Line 1. Check this box if the taxpayer has chosen to file on paper and the
What's New return is prepared by the preparer, but will be submitted by mail by the
The tax year of the tax return associated with Form 8948 must be entered. taxpayer. See Revenue Procedure 2011-25, 2011-17 I.R.B. 725 for
The name and preparer tax identification number (PTIN) of the preparer must information on documenting a taxpayer's choice to file on paper. Form 8948
also be entered on the form. does not meet the criteria of a taxpayer choice statement as set forth in
Revenue Procedure 2011-25.
Purpose of Form Line 2. Check this box if the preparer applied for and received an approved
Form 8948 is used only by specified tax return preparers (defined below) undue hardship waiver for the calendar year in which the return is being filed.
to explain why a particular return is being filed on paper. A specified tax Enter the waiver reference number and date of the approval letter. Do not
return preparer may be required by law to electronically file (e-file) certain submit the approval letter with this form.
covered returns (defined below). There are exceptions to this requirement, Line 3. Check this box if the preparer is a member of a recognized religious
and Form 8948 is used by specified tax return preparers to identify returns group that is conscientiously opposed to its members using electronic
that meet allowable exceptions. technology, including the filing of income tax returns electronically, and the
group has existed continuously since December 31, 1950.
When To File
Line 4. Check this box if the preparer attempted to e-file this return but was
Attach this form to the paper tax return you prepare and furnish to the unable to do so because the return was rejected and the reject condition
taxpayer for the taxpayer's signature. File Form 8948 with the tax return that could not be resolved. Enter the reject code and the number of attempts
is filed on paper. made to resolve the reject.
Form 8944 and Form 8948. Specified tax return preparers who submitted Line 5. Check this box if the preparer attempted to e-file this return but the
Form 8944, Preparer e-file Hardship Waiver Request, and received an software package used to e-file did not support one or more of the forms or
approval letter, should file Form 8948 with the tax return that is being sent to schedules that are a part of this return. Enter the form and/or schedule
the IRS. numbers the software did not support.
The taxpayer choice statement, which is described in Regulations Do not check this box if the reason you could not e-file this return is
that the IRS does not electronically accept a form or schedule
the preparer's records. Do not attach the taxpayer choice statement ▲
▲CAUTION! 301.6011-7(a)(4)(ii), is a separate document that should be kept with CAUTION! attached to this return.
to the tax return or otherwise send it to the IRS. Line 6a. Check this box if the preparer is a foreign person without a social
Specified Tax Return Preparer security number who cannot enroll in e-file and the preparer is not a member
of a firm that is eligible to e-file. To qualify to check this box, the preparer
A specified tax return preparer is a tax return preparer, as identified in must have applied for a PTIN and submitted Form 8946, PTIN Supplemental
section 7701(a)(36) and Regulations section 301.7701-15, who is a preparer Application For Foreign Persons Without a Social Security Number. Do not
of covered returns and who reasonably expects (if the preparer is a member attach the PTIN application or Form 8946 to the return.
of a firm, the firm's members in the aggregate reasonably expect) to file 11 or Line 6b. Check this box if the preparer is ineligible to e-file due to an IRS
more covered returns during a calendar year. sanction. To qualify, the preparer must have received a letter from the IRS
Aggregate filing of returns. For the e-file requirement, “aggregate” enforcing the sanction and the sanction must be in effect for some or all of
means the total number of covered returns reasonably expected to be filed the calendar year in which the return is being filed. Do not attach the
by the firm as a whole. For example, if a firm has 2 preparers and each sanction letter to the return. The preparer may check this box until such time
preparer in the firm reasonably expects to prepare and file 6 covered returns, as the sanction period ends or the IRS accepts the preparer into the IRS e-
the aggregate for the firm equals 12 covered returns, and each preparer is a file program, whichever occurs first. If the preparer has filed a pending
specified tax return preparer. application for the IRS e-file program at the same time the sanction period
When a return is considered filed by a preparer. For the e-file ends, the preparer may continue to check this box until the IRS makes a
requirement, a return is considered filed by a preparer if the preparer or any decision about the preparer’s application.
member, employee, or agent of the preparer or the preparer’s firm submits Line 6c. Check the box if the preparer is unable to e-file because of other
the tax return to the IRS on the taxpayer’s behalf, either electronically or in verifiable and documented technological difficulties experienced by the
paper format. For example, the act of submitting includes having the preparer that are not described elsewhere on this form. Describe the
preparer or a member of the preparer’s firm drop the return in a mailbox for circumstances in the space provided.
the taxpayer. Acts such as providing filing or delivery instructions, an
addressed envelope, postage estimates, stamps, or similar acts designed to Paperwork Reduction Act Notice. We ask for the information on these
assist the taxpayer in the taxpayer’s efforts to correctly mail or otherwise forms to carry out the Internal Revenue laws of the United States. You are
deliver a paper return to the IRS do not constitute filing by the preparer as not required to provide the information requested on a form that is subject to
long as the taxpayer actually mails or otherwise delivers the return to the IRS. the Paperwork Reduction Act unless the form displays a valid OMB control
Covered Returns number. Books or records relating to a form must be retained as long as their
contents may become material in the administration of any Internal Revenue
Covered returns include any return of tax imposed by subtitle A on law. Generally, tax returns and return information are confidential, as
individuals, estates, or trusts. This includes any return of income tax in the required by Code section 6103.
Form 1040 series such as Form 1040, U.S. Individual Income Tax Return;
Form 1040A, U.S. Individual Income Tax Return; and Form 1040EZ, U.S. The time needed to provide this information would vary depending on
Income Tax Return for Single and Joint Filers with No Dependents. It also individual circumstances. The estimated average time is:
includes Form 1041, U.S. Income Tax Return for Estates and Trusts. Recordkeeping . . . . . . . . . . . . . . 57 min.
Covered returns that cannot be filed electronically. Some covered Learning about the law
returns are not currently capable of being accepted electronically by the IRS. or the form . . . . . . . . . . . . . . . . 30 min.
In certain instances, the IRS has instructed taxpayers not to file some
covered returns electronically. Additionally, certain covered returns cannot be Preparing and sending
e-filed if they have attached forms, schedules, or documents that the IRS the form . . . . . . . . . . . . . . . . 32 min.
does not accept electronically and these forms, schedules, or documents If you have comments concerning the accuracy of these time estimates or
cannot be sent to the IRS separately using Form 8453 or Form 8453-F as a suggestions for making this form simpler, we would be happy to hear from
transmittal document. In any of these situations, the preparer does not need you. You can write to the Internal Revenue Service, Tax Products
to complete and submit Form 8948. However, if the forms, schedules, or Coordinating Committee, SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW,
documents can be sent to the IRS separately using Form 8453 or Form IR-6526, Washington, DC 20224. Do not send this form to this office.
8453-F as a transmittal document, the rest of the return must be e-filed. For Instead, see When To File, earlier.
more information, see Form 8453, Form 8453-F, and Notice 2011-26,
2011-17 I.R.B. 720.
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