Form 8944 Preparer Hardship Waiver Request

Form 8944

OMB Number
1545-xxxx

Preparer Hardship Waiver Request

(Sept. 2010)

1. Year and type of submission

Calendar Year 20__

† Original

† Reconsideration
3. Preparer Tax
Identification
Number (PTIN)

2. Preparer’s name and complete address
Name
_________________________________________________________________
Street address, apartment number or rural route number.
_________________________________________________________________
City or town, state or province and country. Include postal code when appropriate.
_________________________________________________________________

4. Telephone
Number

5. Is this the first time you have requested a waiver from the electronic filing requirement?
† Yes
† No
6. Check the box(es)
indicating the form type(s)
for which the waiver is
requested

(i) Enter the number of
these returns you
prepared last calendar
year

(ii) Enter the number of
these returns you
reasonably expect to
prepare this calendar
year

a. † 1040, 1040A, 1040EZ
b. † 1041
c. Total
7. Reason for Hardship Waiver Request
a. † Bankruptcy (attach court documentation)
b. † Economic (complete line 8)
c. † Presidential Disaster Area (complete line 9)
d. † Other (complete line 9)

(iii) Will you use
computerize tax
software to prepare
these returns this
calendar year?
† Yes
† No
† Yes
† No

Cost Estimate 1

8. 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 taxpayers’ returns for the calendar year. Attach these two written cost
estimates to Form 8944 (see instructions).

$

Caution: Failure to provide current cost estimates will result in denial of your waiver.

$

Cost Estimate 2

9. Explain the hardship or identify the disaster on which this waiver request is based (Be sure to complete
this line if required by line 7)
__________________________________________________________________________ _________
__________________________________________________________________________ _________
___________________________________________________________________________________
___________________________________________________________________________________
___________________________________________________________________________________

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

Title

Cat. No. 37761A

Date

Instructions for Form 8944
Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions
Purpose of Form
This form is used to request a hardship waiver from the requirement to file individual (Form
1040, Form 1040A and Form 1040EZ), and estate and trust (Form 10410) tax returns
electronically.
Who May File
If you are a tax return preparer that is required to file individual, estate, or trust tax returns
electronically, and filing these returns electronically would be a hardship, use this form to
request a waiver. After evaluating your request, IRS will notify you in writing whether your
request was approved or denied.
When To File
Waiver requests must be submitted during the period beginning on October 1 of the year prior to
the calendar year for which you are requesting the waiver and ending on February 15 of the
calendar year for which you are requesting the waiver.
Where To File
Mail the completed Form 8944 and any required attachments to:
Internal Revenue Service
Andover Campus
Attn: EFU Waiver
Stop 983
Woburn, MA 01888-0567
Allow 4-6 weeks to receive notification of approval or denial of your waiver request.
Telephone Help
If you have a question about completing this form, or if you need to check on the status of a
waiver request that you have filed, call the IRS at 1-866-255-0654.

JH
8/31/2010

Specific Instructions
Line 1. Enter the calendar year for which you are requesting a waiver. Indicate the type of
submission by checking the “Original” or “Reconsideration” box. An original submission is
your first request for a waiver for the calendar year entered on this line. A reconsideration is
when you are submitting additional information to the IRS that you feel may overturn the denial
of an originally submitted request.
Line 2. Enter your name and complete address.
Line 3. Enter your PTIN.
Line 4. Enter the telephone number where we can contact you if we have questions about your
waiver request.
Line 5. If this is the first time you have ever requested a waiver from the electronic filing
requirement, check the “Yes” box. If you have requested a waiver in the past, check the “No”
box.
Line 6. Check the box(es) beside the form(s) for which the waiver is being requested.
Line 6(i). For each type of return checked, enter the total number of tax returns you prepared for
the calendar year before the calendar year entered on line 1.
Line 6(ii). For each type of return checked, enter an estimate of the total number of tax returns
you expect to prepare for the calendar year entered on line 1.
Line 6(iii). Check the appropriate box to indicate if computerized tax software will be used to
prepare the tax returns for the calendar year entered on line 1.
Line 7. Check the appropriate box to indicate the reason for the hardship waiver request. Check
only one box.
Box 7a. If you checked box 7a, you must attach a copy of the bankruptcy court documentation. If
the cancelled debt is excludable due to insolvency, provide a breakdown of your total assets and
liabilities immediately before the debt was discharged.
Box 7b. If you checked box 7b, you must complete line 8. See Line 8, below, for more
information.
Box 7c or 7d. If you checked box 7c or 7d, you must complete line 9. See Line 9, below, for
more information.
If you are a foreign preparer and unable to enroll in efile because you cannot get a
social security number, check box 7d and complete line 9.

JH
8/31/2010

Line 8. Waivers filed for economic hardship must have line 8 completed. Enter the cost
estimates from two third parties. These cost estimates must reflect the total amount that each
third party will charge for software, software upgrades, programming for your current system,
and the costs to produce your electronic files. If you do not provide two written cost estimates
from third parties, your request will be denied. Cost estimates from years other than the calendar
year entered in line 1 will not be accepted.
Line 9. If you checked box 7c or 7d, you must explain in detail the hardship that caused you to
file this waiver. Waivers filed for a Presidentially declared disaster must include documentation
of the direct impact of the disaster on your ability to electronically file tax returns. Waivers filed
for other hardships must provide complete documentation detailing the hardship described on
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 name entered in box 2 and the taxpayer
identification number entered on line 3.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on these forms
to carry out the Internal Revenue laws of the United States. You are not required to provide the
information requested on a form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control 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 law.
Generally, tax returns and return information are confidential, as required by Code section 6103.
The time needed to provide this information would vary depending on individual circumstances.
The estimated average time is:
Recordkeeping………………………………………………………….x hr., xx min.
Learning about the law or the form…………………………………..x hr., xx min.
Preparing and sending the form……………………………………....x hr., xx min

If you have comments concerning the accuracy of these time estimates or suggestions for
making this form simpler, we would be happy to hear from you. You can write to the Internal
Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send this form to this office.
Instead, see Where To File, earlier.

JH
8/31/2010