OMB control number
Tax Returns or Statements; Specified tax return preparers required to file individual income tax returns using magnetic media, waiver requests.
OMB 1545-2200 · TREAS/IRS.
OMB 1545-2200
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.
The latest form for Tax Returns or Statements; Specified tax return preparers required to file individual income tax returns using magnetic media, waiver requests. expires 2027-07-31 and is listed under ICR 202402-1545-006.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Form 8948 Form 8948, Preparer Explanation for Not Filing Electronically | Form and Instruction |
 Form 8944 Form 8944, Preparer e-file Hardship Waiver Request | Form and Instruction |
| SS 1545-2200 (2024) final.docx | Supporting Statement A |
 Notice 2010-85.doc | Supplementary Document |
 Form 8948, Preparer Explanation for Not Filing Electronically |
Form and Instruction |
| Form 8944, Preparer e-file Hardship Waiver Request |
Form and Instruction |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202402-1545-006 | Extension without change of a currently approved collection | 2024-05-30 | Approved without change | |
| 202101-1545-011 | Extension without change of a currently approved collection | 2021-02-26 | Approved without change | |
| 201707-1545-009 | Extension without change of a currently approved collection | 2017-11-20 | Approved without change | |
| 201406-1545-004 | Extension without change of a currently approved collection | 2014-08-28 | Approved without change | |
| 201104-1545-002 | Extension without change of a currently approved collection | 2011-07-21 | Approved without change | |
| 201012-1545-024 | Revision of a currently approved collection | 2010-12-14 | Approved with change | |
| 201009-1545-045 | New collection (Request for a new OMB Control Number) | 2010-12-03 | Approved without change |
OMB Details
Form 8944, Preparer e-file Hardship Waiver Request
Federal Enterprise Architecture: General Government - Taxation Management
| Form | Name | Electronic access | Type |
|---|---|---|---|
| Form 8944 | Preparer e-File Hardship Waiver Reques | Fillable Printable | Form and instruction |
Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.