Form 8948 Preparer Explanation for Not Filing Electronically

Form

8948

Preparer Explanation for Not Filing Electronically

(December 2010)
Department of the Treasury
Internal Revenue Service

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OMB No. 1545-2200
Attachment
Sequence No. 173

Attach to taxpayer's Form 1040, 1040A, 1040EZ, or Form 1041.

Name(s) on tax return

Taxpayer's identifying number

Check the applicable box to indicate the reason this return is not being filed electronically.
1

Taxpayer chose to file this return on paper.

2

The preparer received a waiver from the requirement to electronically file the tax return.
Waiver Reference Number

Approval Letter Date

3

The preparer is a member of a recognized religious group that is conscientiously opposed to filing electronically.

4

This return was rejected by IRS e-file and the reject condition could not be resolved.
Reject code:

5

Number of attempts to resolve reject:

The preparer's e-file software package does not support Form
attached to this return.

6

or Schedule

Check the box that applies and provide additional information if requested.
a

The preparer is ineligible to file electronically because IRS e-file does not accept foreign preparers without social security
numbers who live and work abroad.

b

The preparer is ineligible to participate in IRS e-file due to an IRS sanction.

c

Other: Describe below the circumstances that prevented the preparer from filing this return electronically.

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37766D

Form 8948 (12-2010)

Form 8948 (12-2010)

General Instructions
Section and subtitle A references are to the Internal Revenue code
unless otherwise noted.

Purpose of Form
This form is to be used only by specified tax return preparers
(defined below). A specified tax return preparer may be required by
law to e-file certain covered returns that can be filed electronically.
There are exceptions to this requirement. Form 8948 is used to
explain which exception applies when a covered return is prepared
and filed on paper. If you are not a specified tax return preparer, do
not use this form.

Filing Requirement
Attach this form to the paper copy of the tax return you prepare and
furnish to the taxpayer(s) for the taxpayer's signature(s). File Form
8948 with the applicable tax return that is filed on paper.

Specified Tax Return Preparer
A specified tax return preparer is a tax return preparer, as identified
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 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.
Covered returns that cannot be filed electronically. Certain
returns that are considered covered returns cannot be filed
electronically. An example is 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). If a covered return cannot be filed electronically, the
preparer does not need to complete and submit a Form 8948 when
filing the return.

Specific Instructions
Names on Tax Return and Taxpayer's Identifying Number. Enter
the taxpayer's name(s) and identifying number (SSN or EIN) that
appear on the tax return with which Form 8948 will be filed. If the
return is an individual tax return using the Married Filing Joint filing
status, enter the first SSN listed on the tax return.

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CAUTION

Do not enter the identifying information of the tax return
preparer.

Line 1. Check this box if the taxpayer has chosen to file on paper.

Page

2

Line 2. Check this box if the preparer applied for and received an
undue hardship waiver for the calendar year in which the return is
being filed. Enter the waiver reference number and date of the
approval letter. Do not submit the approval letter with this form.
Line 3. Check this box if the preparer is a member of a recognized
religious group that is conscientiously opposed to filing
electronically.
Line 4. Check this box if the preparer attempted to e-file this return
but was unable to do so because the return was rejected and the
reject condition could not be resolved. Enter the reject code and the
number of attempts made to resolve the reject.
Line 5. Check this box if the preparer attempted to e-file this return
but the software package used to e-file did not support one or more
of the forms or schedules that are a part of this return. Enter the
form and/or schedule numbers the software did not support.

!
▲
CAUTION

Do not check this box if the reason you could not e-file this
return is that the IRS does not accept a form or schedule
attached to this return.

Line 6a. Check this box if the preparer is a foreign person without a
social 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 must have applied for a PTIN and submitted
Form 8946, PTIN Supplemental Application For Foreign Persons
Without a Social Security Number. Do not attach the PTIN
application or Form 8946 to the return.
Line 6b. Check this box if the preparer is ineligible to e-file due to
an IRS sanction. To qualify, the preparer must have received a letter
from the IRS enforcing the sanction and the sanction must be in
effect for some or all of the calendar year in which the return is
being filed. Do not attach the sanction letter to the return. The
preparer may check this box until such time as the preparer
re-enrolls and is accepted to participate in IRS e-file.
Line 6c. Check the box if the preparer is unable to e-file for a
reason not described elsewhere on this form. Describe the
circumstances in the space provided.
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 .

.

.

.

.

.

.

.

.

.

.

.

. 57 min.

Learning about the law
or the form . . . .

.

.

.

.

.

.

.

.

.

.

.

. 30 min.

Preparing and sending
the form . . . . .

.

.

.

.

.

.

.

.

.

.

. 32 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 Filing Requirement, earlier.