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 2021-02-28 and can be found here.
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Federal Enterprise Architecture: General Government - Taxation Management
Form 8944 | Preparer e-file Hardship Waiver Request | Fillable Printable | Form |
Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.