Form 8944 Preparer e-file Hardship Waiver Request

8944

Form
(December 2010)
Department of the Treasury
Internal Revenue Service

1 Year and Type of submission

Preparer e-file Hardship Waiver Request
Calendar Year 20

OMB No. 1545-2200

Original

Reconsideration

2 Preparer's name and complete address
Name

3 Preparer Tax Identification
Number (PTIN)

Street address, apartment number or rural route number

4 Telephone Number

City or town, state or province and country. Include postal code when appropriate.
Yes
No
5 Is this the first time you have requested a waiver from the electronic filing requirement?
6 Are you applying for a waiver because you are a preparer in a firm whose members in the aggregate reasonably expect to file 100 or
more covered returns in the calendar year entered on line 1?
Yes (Enter firm's name and EIN below)
No
Firm's name ▶
7 Check the box(es) indicating the
form(s) for which the waiver is
requested.

Firm's EIN ▶
(i) Enter the number of (ii) Enter the number of
(iii) Will you use tax
(iv) If you answered
returns you filed in the returns you reasonably software to prepare the “Yes” to question 6,
calendar year before
expect to file in the
returns in the calendar
enter the number of
the calendar year
calendar year entered year entered on line 1?
returns your firm
entered on line 1.
on line 1.
reasonably expects to
file in the calendar year
entered on line 1.

a
1040, 1040A, 1040EZ
b
1041
8 Reason for Hardship Waiver Request
a
Bankruptcy (attach court documentation)
b
Economic (complete line 9)

Yes
Yes
c
d

No
No

Presidential Disaster Area (complete line 10)
Other (complete line 10)

9 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 calendar year.
Attach two written cost estimates to Form 8944 (see instructions).

Cost Estimate 1
$

Cost Estimate 2
Caution: Failure to provide current cost estimates will result in denial of your waiver.
$
10 If you checked box 8c or 8d, explain the hardship or identify the disaster on which this waiver request is based. See instructions
for required documentation.

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

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Title

Cat. No. 37761A

Date

Form 8944 (12-2010)

Page 2

Form 8944 (12-2010)

General Instructions

Where To File

Section and subtitle A references are to the Internal Revenue Code
unless otherwise noted.

Mail the completed Form 8944 and any required attachments to:
Internal Revenue Service
Attn: EFU Waiver
P.O. Box 4099
Stop 983
Woburn, MA 01888-4099
Alternatively, you can file Form 8944 and any required attachments by
faxing them to 877-477-0567.
File by either mail or fax. Do no do both.
Allow 4-6 weeks to receive notification of approval or denial of your
waiver request.

Purpose of Form
Specified tax return preparers use Form 8944 to request an undue
hardship waiver from the section 6011(e)(3) requirement to electronically
file returns of income tax imposed by subtitle A on individuals, estates,
or trusts. For more information on who is considered a specified tax
return preparer, and the returns to which this requirement applies, see
Specified Tax Return Preparer and Covered Returns, below.

Specified Tax Return Preparer
A specified tax return preparer is a tax return preparer, as defined in
section 7701(a)(36) and Regulations section 301.7701-15, who is a
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
expect) to file a specified number of covered returns during a calendar
year. For calendar year 2011, the specified number of covered returns is
100 or more.
Aggregate Filing of Returns. For the e-file requirement, “aggregate”
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 10 preparers
and each preparer in the firm reasonably expects to prepare and file 10
covered returns, the aggregate for the firm equals 100 covered returns.
Note. For calendar years after 2011, it is anticipated the above specified
number of covered returns will be reduced to 11 or more.

Covered Returns
Covered returns include any return of income tax imposed by subtitle A
on individuals, estates, or trusts. This includes any return of income tax
in the 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. Income Tax Return for Single and Joint Filers with No
Dependents. It also includes Form 1041, U.S. Income Tax Return for
Estates and Trusts and Form 990-T, Exempt Organization Business
Income Tax Return, when the exempt organization is a trust subject to
tax on unrelated business taxable income under section 511(b). Note
that a waiver is not needed for Form 990-T because it cannot currently
be filed electronically.

When a Return is Considered Filed by Preparer
A return is considered filed by a tax return preparer or specified tax
return preparer if the preparer or any member, employee, or agent of the
preparer or the preparer’s firm submits the tax return to the IRS on the
taxpayer’s behalf, either electronically or in non-electronic (paper) form.
Submission of a tax return in paper form includes the direct or indirect
transmission, sending, mailing, or otherwise delivering the paper tax
return to the IRS by the preparer or by any member, employee, or agent
of the preparer or the preparer’s firm, and includes any act(s) of
assistance that go beyond the providing of filing or delivery instructions
to the taxpayer-client. This definition of “file” or “filed” by a tax return
preparer applies only for the purposes of section 6011(e)(3) and
regulations issued under that section, and does not apply for any other
purpose under any other provision of law.

Who May File
If you are a specified tax return preparer who 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, the IRS will notify you in writing
whether your request was approved or denied.

When To File
For calendar year 2011, hardship waiver requests must be submitted
from December 2010 through April 1, 2011. Any request submitted after
the required date will only be reviewed under limited circumstances.
Generally, the delay in submission must be due to unusual or
unforeseen, and unavoidable circumstances. If you are submitting Form
8944 after the required date, attach a statement to the form explaining
the reason(s) why it is being submitted late.

Telephone Help
If you have a question about completing this form, or if you need to
check on the status of a hardship waiver request that you have filed, call
the IRS at 1-866-255-0654.

Specific Instructions
Line 1. Enter the calendar year for which you are requesting a hardship
waiver. Indicate the type of submission by checking the “Original” or
“Reconsideration” box. An original submission is your first request for a
hardship 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 4. Enter the telephone number where we can contact you if we
have questions about your hardship waiver request.
Line 5. If this is the first time you have ever requested a hardship waiver
from the electronic filing requirement, check the “Yes” box. If you have
requested a hardship waiver in the past, check the “No” box.
Line 6. If you are a tax return preparer in a firm and the members of the
firm in the aggregate reasonably expect to file 100 or more covered
returns in calendar year 2011, check the “Yes” box and enter your firm’s
name and EIN. If you are a tax return preparer who is not a member of a
firm, check the “No” box.

!
▲

If you are a tax return preparer who reasonably expects to file
fewer than 100 covered returns in calendar year 2011, you
may still be required to e-file the covered returns you prepare
CAUTION 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
100 or more covered returns in calendar year 2011. For example, if the
firm estimated that it will file 90 Forms 1040 and 20 Forms 1041, then
the estimated filing total would be 110 covered returns.
Line 7. Check the box(es) beside the form(s) for which the hardship
waiver is being requested.
Line 7(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
on line 1.
Line 7(ii). For each type of return checked, enter an estimate of the total
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
reasonably expect your clients will choose to have completed in a paper
format and will file with the IRS themselves. Also, do not count returns
that you do not expect to e-file for reasons beyond your control. For
example, do not count forms that cannot currently be filed electronically
(such as Form 990-T, Form 1040NR, and Form 1041-QFT).
Line 7(iv). If you answered “Yes” to question 6, enter the number of tax
returns all of the preparers in your firm reasonably expect to file in the
calendar year entered on line 1. When determining this estimate, do not
count any return that would be excluded for the reasons provided earlier
in the instructions for line 7(ii).

Form 8944 (12-2010)

Line 8. Check the appropriate box to indicate the reason for the
hardship waiver request. Check only one box.
Line 8a. If you checked box 8a, you must attach a copy of the
bankruptcy court documentation.
Line 8b. If you checked box 8b, you must complete line 9. See Line 9,
below, for more information.
Line 8c or 8d. If you checked box 8c or 8d, you must complete line 10.
See Line 10, below, for more information.
Line 9. Waivers filed for economic hardship must have line 9 completed.
Enter the cost estimates from two third parties. These cost estimates
must reflect the total amount that each third party will charge for
purchasing a computer (if you do not have a computer), 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
must be calculated for the calendar year entered on line 1. A cost
estimate calculated for a year other than the calendar year entered on
line 1 will not be accepted.
Line 10. If you checked box 8c or 8d, 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 10 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
line 2 and the PTIN entered on line 3.

Page 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. Code section 6011(e)(3) generally requires specified tax
return preparers to file income tax returns electronically that they
prepare and file for individuals, estates, and trusts. Tax return preparers
who meet the definition of specified tax return preparer use this form to
request a hardship waiver from this general requirement. Requesting a
hardship waiver is optional; however, if you request a hardship waiver,
you must provide the information requested on this form. Section 6109
requires you to provide your identifying number. We may disclose this
information to the Department of Justice for civil or criminal litigation
and to cities, states, and the District of Columbia to administer their tax
laws. We may also disclose this information to other countries under a
tax treaty, to federal and state agencies to enforce federal nontax
criminal laws, or to federal law enforcement and intelligence agencies to
combat terrorism. Failure to provide the requested information may
prevent the processing of this form, providing false information may
subject you to penalties. 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 . . . . . . . . . . . . 5 hr., 44 min.
Learning about the law or the form . . . . . . . . 28 min.
Preparing and sending the form . . . . . . . 1 hr., 46 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.