Form 8948, Preparer Explanation for Not Filing Electronically

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

Documents and Forms

Document Name Document Type
Form 8948 Form 8948, Preparer Explanation for Not Filing Electronically Form and Instruction
8948 Preparer Explanation for Not Filing Electronically f8948--2018-09-00.pdf Form and Instruction
8948 Preparer Explanation for Not Filing Electronically f8948--2018-09-00.pdf Form and Instruction
n2011_26.pdf Notice 2011-26, Administrative Exemptions to the Specified Tax Return Preparer Electronic Filing Requirement Under Internal Reve IC Document
n2011_26.pdf Notice 2011-26, Administrative Exemptions to the Specified Tax Return Preparer Electronic Filing Requirement Under Internal Reve IC Document
n-20-70.pdf Notice 2020-70, Requirement that Specified Tax Return Preparers Electronically File Form 1040-NR (U.S. Nonresident Alien Income IC Document
n-20-70.pdf Notice 2020-70, Requirement that Specified Tax Return Preparers Electronically File Form 1040-NR (U.S. Nonresident Alien Income IC Document

Information Collection (IC) Details

IC Title:	Form 8948, Preparer Explanation for Not Filing Electronically	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation:

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form and Instruction	8948	Preparer Explanation for Not Filing Electronically	f8948--2018-09-00.pdf		Yes	No	Fillable Printable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: IRS 24.030-Custer Account Data Engine Individual Master File, formerly Individual Master File; IRS 34.037-IRS Audit Trail and Security Records System	FR Citation: 80 FR 54064

Number of Respondents: 180,000	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	740,500	-8,079,500	8,820,000
Annual IC Time Burden (Hours)	1,473,595	-16,078,205	17,551,800
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

Title	Document	Date Uploaded
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)	n2011_26.pdf	02/26/2024
Notice 2020-70, Requirement that Specified Tax Return Preparers Electronically File Form 1040-NR (U.S. Nonresident Alien Income Tax Return)	n-20-70.pdf	02/26/2024

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.