Tax Returns or Statements; Specified tax return preparers required to file individual income tax returns using magnetic media, waiver requests.

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8948 Preparer Explanation for Not Filing Electronically	Form and Instruction	Modified	Available
Form 8948 Form 8948, Preparer Explanation for Not Filing Electronically	Form and Instruction	Modified	Repair queued
Form 8944 Preparer e-File Hardship Waiver Reques	Form and Instruction	Modified	Available
Form 8944 Form 8944, Preparer e-file Hardship Waiver Request	Form and Instruction	Modified	Repair queued
SS 1545-2200 (2024) final.docx	Supporting Statement A	Uploaded 2024-04-30	Repair queued
Notice 2010-85.doc	Supplementary Document	Uploaded 2010-12-03	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
195683	Form 8948, Preparer Explanation for Not Filing Electronically	Form and Instruction	Modified	Preparer Explanation for Not Filing Electronically
195683	Form 8948, Preparer Explanation for Not Filing Electronically	Form and Instruction	Modified
194618	Form 8944, Preparer e-file Hardship Waiver Request	Form and Instruction	Modified	Preparer e-File Hardship Waiver Reques
194618	Form 8944, Preparer e-file Hardship Waiver Request	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-2200	ICR Reference No: 202402-1545-006
Status: Active	Previous ICR Reference No: 202101-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Tax Returns or Statements; Specified tax return preparers required to file individual income tax returns using magnetic media, waiver requests.
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 07/02/2024
Retrieve Notice of Action (NOA)	Date Received in OIRA: 05/30/2024
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2027	36 Months From Approved	07/31/2024
Responses	830,500	0	8,910,000
Time Burden (Hours)	2,192,695	0	18,270,900
Cost Burden (Dollars)	0	0	0

---

Abstract: 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. 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.

---

Authorizing Statute(s): US Code: 26 USC 6011(e) Name of Law: Regulations requiring returns on magnetic media, etc.
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 11339	02/14/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 4699	05/30/2024
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Form 8944, Preparer e-file Hardship Waiver Request	8944	Preparer e-File Hardship Waiver Reques
Form 8948, Preparer Explanation for Not Filing Electronically	8948	Preparer Explanation for Not Filing Electronically

---

ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	830,500	8,910,000	0	0	-8,079,500	0
Annual Time Burden (Hours)	2,192,695	18,270,900	0	0	-16,078,205	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: IRS updated the number of responses based on the number of form’s received annually for Form 8948. The number of responses decreased by 8,079,500 (from 8,910,000 to 830,500). This resulted in a decrease of 16,078,205 burden hours (from 18,270,900 to 2,192,695). This change is due to an adjustment in agency estimate. The number of responses has decreased over the years as more taxpayers are filing electronically.

---

Annual Cost to Federal Government: $44,998

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

---

Common Form ICR:  No

---

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 05/30/2024

---