IRS Form 8948 serves as an essential attachment for specified tax return preparers who must justify submitting certain covered tax returns on paper rather than through the IRS e-file system. These preparers, typically those expecting to handle 11 or more covered returns like individual, estate, or trust returns in a calendar year, face a legal mandate to e-file unless specific exceptions apply. The form captures key details such as the taxpayer’s name, tax year, identifying number, and the preparer’s name and PTIN, while requiring selection of just one valid reason from six checkboxes for the paper filing. Common exceptions include taxpayer preference for paper, approved hardship waivers, religious objections, e-file rejections, software limitations on specific tax forms, or preparer ineligibility due to foreign status, sanctions, or technical issues. This structured explanation helps the IRS verify compliance, promotes e-filing benefits like faster refunds and secure processing, and ensures exceptions are properly documented without submitting supporting letters or statements with the return. By completing Form 8948 accurately, preparers maintain records of legitimate non-electronic filings while avoiding penalties for non-compliance.
How to File Form 8948
Attach Form 8948 directly to the paper tax return before furnishing it to the taxpayer for signature. Submit it with the return when mailing to the IRS. For approved hardship waivers via Form 8944, include Form 8948 with the paper return sent to the IRS. Keep any taxpayer choice statement or approval letters in your records, but do not send them.
How to Complete Form 8948
Name(s) on tax return
Enter the exact name or names as shown on the tax return.
Tax year of return
Fill in the specific tax year for the return, such as 2025.
Taxpayer’s identifying number
Provide the taxpayer’s SSN or EIN from the return. Use the first SSN listed if filing jointly.
Preparer’s name
Write your full name as the preparer.
Preparer Tax Identification Number (PTIN)
Enter your complete PTIN, including all digits.
Check the applicable box to indicate the reason this return is not being filed electronically. Do not check more than one box.
Select only one box from 1 through 6 that matches the reason for paper filing.
1 Taxpayer chose to file this return on paper.
Mark this if the taxpayer prefers paper submission and you prepared the return for them to mail.
2 The preparer received a waiver from the requirement to electronically file the tax return.
Mark this if you obtained an approved hardship waiver.
Waiver Reference Number
Enter the number from the approval notice.
Approval Letter Date
Enter the date on the approval letter.
3 The preparer is a member of a recognized religious group that is conscientiously opposed to filing electronically.
Mark this if you belong to such a group that existed continuously since December 31, 1950, and objects to electronic filing.
4 This return was rejected by IRS e-file and the reject condition could not be resolved.
Mark this if e-filing failed due to an unfixable rejection.
Reject code:
Enter the specific reject code provided by the IRS.
Number of attempts to resolve reject:
State how many times you tried to correct and resubmit.
5 The preparer’s e-file software package does not support Form or Schedule attached to this return.
Mark this if your software cannot handle a form or schedule on this return. Enter the form number or schedule letter in the blank spaces provided.
6 Check the box that applies and provide additional information if requested.
Mark the sub-box that fits and add details as needed.
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.
Mark this if you are a foreign preparer without an SSN, applied for a PTIN, and submitted Form 8946.
b The preparer is ineligible to participate in IRS e-file.
Mark this if an IRS sanction prevents your participation during the filing year.
c Other: Describe below the circumstances that prevented the preparer from filing this return electronically.
Mark this for other documented technological issues not covered elsewhere. Provide a clear description in the space below.