In general, a tax return preparer or tax preparation firm must electronically file tax returns for individuals, estates, and trusts if they reasonably expect to prepare and file more than 10 returns in a calendar year.
There are exceptions to this electronic filing requirement, and Form 8948 is used to explain which exception applies for a tax return that has been prepared and filed on paper.
Exceptions to electronic filing of a tax return:
- The taxpayer has chosen to file on paper;
- The tax preparer has received an undue hardship waiver from the IRS for the calendar year in which the return is being filed;
- The tax preparer is a member of a recognized religious group that is opposed to filing electronically;
- The taxpayer attempted to e-file the return but was unable to do so because the return was rejected and the reject condition could not be resolved;
- The tax preparer attempted to e-file the return but the software package used did not support one or more of the forms or schedules that are part of the return;
- The tax preparer is a foreign person without an SSN who cannot enroll in e-file and the tax preparer is not a member of a firm that is eligible to e-file. (This exception assumes the tax preparer has applied for a PTIN and submitted Form 8946, PTIN Supplemental Application For Foreign Persons Without a Social Security Number.);
- Ineligibility due to an IRS sanction;
- Verifiable and documented technological difficulties.
To complete Form 8948 in TaxSlayer Pro, from the Main Menu of the tax return (Form 1040) select:
- Miscellaneous Forms
- Preparer Explanation for Not E-Filing (8948)
Note: This is a guide to the preparation of Form 8948 in the TaxSlayer Pro program. This is not intended as tax advice.
IRS Notice 2011-26: Administrative Exemptions to the Specified Tax Return Preparer Electronic Filing
Requirement Under Internal Revenue Code § 6011(e)(3) and Regulations Under § 6011(e)(3)