Form 8944                             Preparer e-file Hardship Waiver Request 
(Rev. September 2021)                                                                                                                OMB No. 1545-2200
Department of the Treasury    ▶ Go to www.irs.gov/Form8944 for instructions and the latest information.
Internal Revenue Service

1 Year and Type of submission         Calendar Year 20                           Original                        Reconsideration
2 Preparer’s name and complete address                                                                   3     Preparer Tax Identification 
  Name                                                                                                         Number (PTIN)
                                                                                                         P
  Street address, apartment number or rural route number                                                 4     Telephone Number

  City or town, state or province and country. Include postal code when appropriate.

5 Are you applying for a waiver because you are a preparer in a firm whose members in the aggregate reasonably expect to file 11 or 
  more covered returns in the calendar year entered on line 1?          Yes (Enter firm’s name and EIN below)                             No

Firm’s name ▶                                                         Firm’s EIN ▶
6    Check the box(es) indicating the (i) Enter the number of returns (ii) Enter the number of       (iii) Will you use professional (iv) If you answered “Yes” to 
     form(s) for which the waiver is  you filed in the calendar year  returns you reasonably         tax software to prepare the     question 5, enter the number of 
              requested.              before the calendar year        expect to file in the calendar returns in the calendar year    returns your firm reasonably 
                                       entered on line 1.             year entered on line 1.        entered on line 1?              expects to file in the calendar 
                                                                                                                                     year entered on line 1.
a    1040, 1040-NR, 1040-SR                                                                          Yes       No
b    1041                                                                                            Yes       No
7 Reason for Hardship Waiver Request
a    Bankruptcy (attach court documentation)                          c Presidential Disaster Area (complete line 9)
b    Economic (complete lines 8 and 9)                                d Other (complete line 9)
8 Enter your annual net income or average return preparation fees generated by your preparation                                      Net Income
  activities. Also, enter two current cost estimates given to you by third parties to obtain the additional  $
  hardware, software, connectivity, or other services needed to e-file your clients’ returns for the                                 Cost Estimate 1
  calendar year. Attach two written cost estimates to Form 8944. See instructions.                                      $
  Caution: If you are claiming economic hardship, your waiver will be denied unless you check box 7b                                 Cost Estimate 2
  and complete lines 8 and 9.                                                                                           $
9 If  you  checked  box  7b,  7c,  or  7d,  explain  the  hardship  or  identify  the  disaster  on  which  this  waiver  request  is  based.  See 
  instructions for required documentation.
  Caution: Failure to provide a clear explanation of the direct impact of the disaster or other situation on your ability to e-file will 
  result in denial of your waiver.

Under penalties of perjury, I declare that I have examined the contents of this request and accompanying statements, and to the best 
of my knowledge and belief, they are true, correct, and complete.
Signature of applicant                                                           Title                                               Date

For Privacy Act and Paperwork Reduction Act Notice, see instructions.                          Cat. No. 37761A                       Form 8944 (Rev. 9-2021) 

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.

Form 8944 (Rev. 9-2021)                                                                                                                          Page 3 
            If you are a tax return preparer who reasonably expects to file Line 9. If you checked box 7b, 7c, or 7d, you must explain in detail the 
            fewer than 11 covered returns during the calendar year for      hardship that caused you to file this waiver. Waivers filed for economic 
▲!          which you are requesting a hardship waiver, you may still be    hardship must include an explanation of how the estimated additional 
CAUTION     required to e-file the covered returns you prepare and file if  costs documented on line 8 would cause an economic hardship. 
you are a preparer who is a member of a firm. All tax return preparers in   Waivers filed for a Presidentially declared disaster must include 
a firm must e-file the covered returns they prepare and file if the firm’s  documentation of the direct impact of the disaster on your ability to 
preparers, in the aggregate, reasonably expect to file 11 or more           electronically file tax returns. Waivers filed for other hardships must 
covered returns in a calendar year.                                         provide complete documentation detailing the hardship described on  
Line 6. Check the box(es) beside the form(s) for which the hardship         line 9 and the hardship’s impact on your ability to electronically file tax 
waiver is being requested.                                                  returns. If you attach additional sheet(s), include on each sheet the 
                                                                            name entered on line 2 and the PTIN entered on line 3. 
Line 6(i). For each type of return checked, enter the total number of tax 
returns you filed in the calendar year before the calendar year entered              A hardship waiver request based on the lack of an Electronic 
on line 1.                                                                           Filing Identification Number (EFIN) will not be considered. It is 
Line 6(ii). For each type of return checked, enter an estimate of the total ▲!       your responsibility to ensure that you have taken all steps to 
                                                                            CAUTION  comply with the e-filing requirement. 
number of tax returns you expect to file in the calendar year entered on 
line 1. When determining this estimate, do not count returns that you       Privacy Act and Paperwork Reduction Act Notice. We ask for the 
reasonably expect your clients will choose to have completed in a paper     information on this form to carry out the Internal Revenue laws of the  
format and will file with the IRS themselves. Also, do not count returns    United States. Code section 6011(e)(3) generally requires specified tax 
that you do not expect to e-file for various reasons. For example, do not   return preparers to file income tax returns electronically that they 
count forms that cannot currently be filed electronically (such as Form     prepare and file for individuals, estates, and trusts. Tax return preparers 
1041-QFT). For more information, see Notice 2011-26 as modified by          who meet the definition of specified tax return preparer use this form to 
Notice 2020-70.                                                             request a hardship waiver from this general requirement. Requesting a 
Line 6(iv). If you answered “Yes” to question 5, enter the number of tax    hardship waiver is optional; however, if you request a hardship waiver, 
returns all of the preparers in your firm reasonably expect to file in the  you must provide the information requested on this form. Section 6109 
calendar year entered on line 1. When determining this estimate, do not     requires you to provide your identifying number. We may disclose this 
count any return that would be excluded for the reasons provided earlier    information to the Department of Justice for civil or criminal litigation 
in the instructions for line 6(ii).                                         and to cities, states, the District of Columbia, and U.S. commonwealths 
Line 7. Check the appropriate box to indicate the reason for the            or possessions to administer their tax laws. We may also disclose this 
hardship waiver request. Check only one box.                                information to other countries under a tax treaty, to federal and state 
Line 7a. If you checked box 7a, you must attach a copy of the               agencies to enforce federal nontax criminal laws, or to federal law 
bankruptcy court documentation.                                             enforcement and intelligence agencies to combat terrorism. Failure to 
                                                                            provide the requested information may prevent the processing of this 
Line 7b. If you checked box 7b, you must complete lines 8 and 9. See        form; providing false information may subject you to penalties. You are 
Line 8 and Line 9 below for more information.                               not required to provide the information requested on a form that is 
Line 7c or 7d. If you checked box 7c or 7d, you must complete line 9.       subject to the Paperwork Reduction Act unless the form displays a valid 
See Line 9 below for more information.                                      OMB control number. Books or records relating to a form must be 
Note. If you are located in an area without internet access, check box      retained as long as their contents may become material in the 
7d to request a waiver for this hardship and complete line 9.               administration of any Internal Revenue law. Generally, tax returns and 
                                                                            return information are confidential, as required by Code section 6103.
Line 8. Waivers filed for economic hardship must have line 8 completed.     The time needed to provide this information may vary depending on 
In the “Net Income” box, enter your average return preparation fees or      individual circumstances. The estimated average time is:
annual net income generated by your preparation activities. Enter the 
cost estimates from two third parties. These cost estimates must reflect    Recordkeeping   .     . . .   .   .   . .    .  . .    .  5 hr., 44 min.
the total amount that each third party will charge for purchasing a         Learning about the law or the form    . .    .  . .    . .    . 28   min.
computer (if you do not have a computer), software, software upgrades,      Preparing and sending the form  .     . .    .  . .    .  1 hr., 46 min.
programming for your current system, and the costs to produce your 
electronic files. If you do not provide two written cost estimates from     If you have comments concerning the accuracy of these time 
third parties, your request will be denied. Cost estimates must be          estimates or suggestions for making Form 8944 simpler, we would be 
calculated for the calendar year entered on line 1. A cost estimate         happy to hear from you. You can send us comments through 
calculated for a year other than the calendar year entered on line 1 will   www.irs.gov/FormComments. Or you can write to the Internal Revenue 
not be accepted.                                                            Service, Tax Forms and Publications Division, 1111 Constitution Ave. 
                                                                            NW, IR-6526, Washington, DC 20224. Do not send Form 8944 to this 
            If you are claiming economic hardship, your waiver will be      address. Instead, see Where To File, earlier.
            denied unless you check box 7b and complete lines 8 and 9.
▲!
CAUTION