Form 8944                             Preparer e-file Hardship Waiver Request 
                                                                                                                                     OMB No. 1545-2200
(Rev. September 2018)         ▶ Go to www.irs.gov/Form8944 for instructions and the latest information.
Department of the Treasury 
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, 1040NR                                                                                    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. 9-2018) 

Form 8944 (Rev. 9-2018)                                                                                                                        Page 2 
General Instructions                                                         waiver. After evaluating your request, the IRS will notify you in writing 
                                                                             whether your request was approved or denied.
Section and subtitle A references are to the Internal Revenue Code 
unless otherwise noted.                                                      When To File
Future Developments                                                          Hardship waiver requests must be submitted from October 1st through 
                                                                             February 15th. For example, if you were requesting a waiver for calendar 
For the latest information about developments related to Form 8944 and       year 2019, the request must be submitted between October 1, 2018, 
its instructions, such as legislation enacted after they were published,     and February 15, 2019 (for 2018 tax returns). If any due date falls on a 
go to www.irs.gov/Form8944.                                                  Saturday, Sunday, or legal holiday, you may submit Form 8944 on the 
                                                                             next business day. If we receive Form 8944 after the due date, we will 
What's New                                                                   treat Form 8944 as being submitted on time if the envelope containing 
Forms 1040A and/or 1040EZ are not being revised for tax year 2018.           Form 8944 is properly addressed, contains sufficient postage, and is 
Previous filers for these forms will file Form 1040 for 2018; all references postmarked by the U.S. Postal Service on or before the due date, or 
for these forms have been revised accordingly. If you need to file a prior   sent by an IRS-designated private delivery service on or before the due 
year tax return, use the form and instructions revision for that tax year.   date. 
Purpose of Form                                                              Any request submitted after the requested date will only be reviewed 
                                                                             under limited circumstances. Generally, the delay in submission must be 
Specified tax return preparers use Form 8944 to request an undue             due to unusual or unforeseen, and unavoidable circumstances. If you 
hardship waiver from the section 6011(e)(3) requirement to electronically    are submitting Form 8944 after the required date, attach a statement to 
file returns of income tax imposed by subtitle A on individuals, estates,    the form explaining the reason(s) why it is being submitted late.
and trusts. Unless the IRS approves an applicant's Form 8944 hardship 
waiver request or some other exception applies (see the instructions for     Where To File
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 
electronically if the return is filed by the specified tax return preparer.  Internal Revenue Service                                                                    
For more information on who is considered a specified tax return             310 Lowell Street                                                                                     
preparer, and the returns to which this requirement applies, see             Stop 983                                                                                    
Specified Tax Return Preparer and Covered Returns below.                     Andover, MA 01810
There are certain administrative exemptions to the e-file requirement.       Allow 4–6 weeks to receive notification of approval or denial of your 
These exemptions are not the same as, and are separate from, a               waiver request.
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 
tax return preparer who meets the critieria for an administrative            If your waiver is approved, you should document your waiver reference 
exemption, do not use Form 8944. Instead, use Form 8948. See Notice          number and approval letter date on line 2 of Form 8948. This should be 
2011-26, 2011-17 I.R.B. 720, and the instructions for Form 8948 for          done for each covered return you file on paper. See Form 8948 for more 
more information.                                                            information.
Specified Tax Return Preparer                                                Denial of Waiver
A specified tax return preparer is a tax return preparer, as defined in      If your waiver is denied, you must file a properly completed Form 8948 
section 7701(a)(36) and Regulations section 301.7701-15, who is a            with any paper return you prepare and file.
preparer of covered returns and who reasonably expects (if the preparer 
is a member of a firm, the firm's members in the aggregate reasonably        Telephone Help
expect) to file 11 or more covered returns during a calendar year.           If you have a question about completing this form, or if you need to 
Aggregate Filing of Returns. For the e-file requirement, “aggregate”         check on the status of a hardship waiver request that you have filed, call 
means the total number of covered returns that are reasonably expected       the IRS at 1-866-255-0654.
to be filed by the firm as a whole. For example, if a firm has 2 preparers 
and each preparer in the firm reasonably expects to prepare and file 6       Specific Instructions
covered returns, the aggregate for the firm equals 12 covered returns,       Line 1. Enter the calendar year for which you are requesting a hardship 
and each preparer is a specified tax return preparer.                        waiver. Indicate the type of submission by checking the “Original” or 
Covered Returns                                                              “Reconsideration” box. An original submission is your first request for a 
                                                                             hardship waiver for the calendar year entered on this line.  A 
Covered returns include any return of tax imposed by subtitle A on           reconsideration is when you are submitting additional information to the 
individuals, estates, or trusts. A waiver is not needed for any other return IRS that you feel may overturn the denial of an originally submitted 
that is not accepted electronically by the IRS or the IRS has instructed     request.
taxpayers not to file electronically.
                                                                             Line 2. Enter your name and complete address.
When a Return is Considered Filed by Preparer                                Line 3. You are required to enter all 8 digits of your PTIN on line 3. Do 
For the e-file requirement, a return is considered filed by a preparer if    not file Form 8944 until after you have received your PTIN. If you have 
the preparer or any member, employee, or agent of the preparer or the        not yet started the PTIN application process, go to the webpage 
preparer's firm submits the tax return to the IRS on the taxpayer's          www.irs.gov/PTIN to apply for a PTIN. 
behalf, either electronically or in paper format. For example, the act of    Line 4. Enter the telephone number where we can contact you if we 
submitting includes having the preparer or a member of the preparer's        have questions about your hardship waiver request.
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.
Who May File                                                                         If you are a tax return preparer who reasonably expects to file 
If you are a specified tax return preparer who is required to file                   fewer than 11 covered returns during the calendar year for 
individual, estate, or trust tax returns electronically, and filing these    ▲!      which you are requesting a hardship waiver, you may still be 
returns electronically would be a hardship, use this form to request a       CAUTION required to e-file the covered returns you prepare and file if 
                                                                             you are a preparer who is a member of a firm. All tax return preparers in 
                                                                             a firm must e-file the covered returns they prepare and file if the firm's 
                                                                             preparers, in the aggregate, reasonably expect to file 11 or more 
                                                                             covered returns in a calendar year.

Form 8944 (Rev. 9-2018)                                                                                                                          Page 3 
Line 6. Check the box(es) beside the form(s) for which the hardship         Waivers filed for a Presidentially declared disaster must include 
waiver is being requested.                                                  documentation of the direct impact of the disaster on your ability to 
Line 6(i). For each type of return checked, enter the total number of tax   electronically file tax returns. Waivers filed for other hardships must 
returns you filed in the calendar year before the calendar year entered     provide complete documentation detailing the hardship described on  
on line 1.                                                                  line 9 and the hardship's impact on your ability to electronically file tax 
                                                                            returns. If you attach additional sheet(s), include on each sheet the 
Line 6(ii). For each type of return checked, enter an estimate of the total name entered in line 2 and the PTIN entered on line 3.
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                A hardship waiver request based on the lack of an Electronic 
reasonably expect your clients will choose to have completed in a paper              Filing Identification Number (EFIN) will not be considered. It is 
format and will file with the IRS themselves. Also, do not count returns    ▲!       your responsibility to ensure that you have taken all steps to 
that you do not expect to e-file for various reasons. For example, do not   CAUTION  comply with the e-filing requirement. 
count forms that cannot currently be filed electronically (such as Form 
990-T or Form 1041-QFT). For more information, see Notice 2011-26.          Privacy Act and Paperwork Reduction Act Notice. We ask for the 
Line 6(iv). If you answered “Yes” to question 5, enter the number of tax    information on this form to carry out the Internal Revenue laws of the  
returns all of the preparers in your firm reasonably expect to file in the  United States. Code section 6011(e)(3) generally requires specified tax 
calendar year entered on line 1. When determining this estimate, do not     return preparers to file income tax returns electronically that they 
count any return that would be excluded for the reasons provided earlier    prepare and file for individuals, estates, and trusts. Tax return preparers 
in the instructions for line 6(ii).                                         who meet the definition of specified tax return preparer use this form to 
Line 7. Check the appropriate box to indicate the reason for the            request a hardship waiver from this general requirement. Requesting a 
hardship waiver request. Check only one box.                                hardship waiver is optional; however, if you request a hardship waiver, 
                                                                            you must provide the information requested on this form. Section 6109 
Line 7a. If you checked box 7a, you must attach a copy of the               requires you to provide your identifying number. We may disclose this 
bankruptcy court documentation.                                             information to the Department of Justice for civil or criminal litigation 
Line 7b. If you checked box 7b, you must completelines     8 and 9. See     and to cities, states, the District of Columbia, and U.S. Commonwealths 
Line 8 and Line 9 below for more information.                               or possessions to administer their tax laws. We may also disclose this 
Line 7c or 7d. If you checked box 7c or 7d, you must complete line 9.       information to other countries under a tax treaty, to federal and state 
See Line 9 below for more information.                                      agencies to enforce federal nontax criminal laws, or to federal law 
                                                                            enforcement and intelligence agencies to combat terrorism. Failure to 
Line 8. Waivers filed for economic hardship must have line 8 completed.     provide the requested information may prevent the processing of this 
In the “Net Income” box, enter your average return preparation fees or      form; providing false information may subject you to penalties. You are 
annual net income generated by your preparation activities. Enter the       not required to provide the information requested on a form that is 
cost estimates from two third parties. These cost estimates must reflect    subject to the Paperwork Reduction Act unless the form displays a valid 
the total amount that each third party will charge for purchasing a         OMB control number. Books or records relating to a form must be 
computer (if you do not have a computer), software, software upgrades,      retained as long as their contents may become material in the 
programming for your current system, and the costs to produce your          administration of any Internal Revenue law. Generally, tax returns and 
electronic files. If you do not provide two written cost estimates from     return information are confidential, as required by Code section 6103.
third parties, your request will be denied. Cost estimates must be 
calculated for the calendar year entered on line 1. A cost estimate         The time needed to provide this information may vary depending on 
calculated for a year other than the calendar year entered on line 1 will   individual circumstances. The estimated average time is:
not be accepted.                                                            Recordkeeping  .       .   . .      .  . . .     . . .    .  5 hr., 44 min.
            If you are claiming economic hardship, your waiver will be      Learning about the law or the form       . .     . . .    . . . 28   min.
            denied unless you check box 7b and complete lines 8 and 9.      Preparing and sending the form  .        . .     . . .    .  1 hr., 46 min.
▲!                                                                          If you have comments concerning the accuracy of these time 
CAUTION
                                                                            estimates or suggestions for making Form 8944 simpler, we would be 
Line 9. If you checked box 7b, 7c, or 7d, you must explain in detail the    happy to hear from you. You can send us comments through 
hardship that caused you to file this waiver. Waivers filed for economic    www.irs.gov/FormComments. Or you can write to the Internal Revenue 
hardship must include an explanation of how the estimated additional        Service, Tax Forms and Publications, 1111 Constitution Ave. NW, 
costs documented on line 8 would cause an economic hardship.                IR-6526, Washington, DC 20224. Do not send Form 8944 to this 
                                                                            address. Instead, see Where To File, earlier.