8944

Preparer e-file Hardship Waiver Request

Agency
IRS
Revision
Rev. September 2021
Fillable fields
40
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8944 online
Page 1 of form 8944

Form 8944: Preparer e-file Hardship Waiver Request

Form 8944, Preparer e-file Hardship Waiver Request, is filed by specified tax return preparers. The IRS says they use it 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, and trusts. The preparer completes and signs it, and the IRS notifies the preparer in writing whether the request was approved or denied.

The form asks for the calendar year and type of submission, the preparer's name, address, PTIN and phone number, firm details, return counts for Forms 1040, 1040-NR, 1040-SR and 1041, the reason for the request, and cost estimates or an explanation. The instructions are printed on pages 2 and 3 of the form.

You can fill out Form 8944 free in your browser on this page and download it without an account.

What's on Form 8944

Line 1: year and type of submission

The calendar year of the request and a box for Original or Reconsideration.

Lines 2 to 5: preparer and firm

The preparer's name and complete address, PTIN, telephone number, and whether the waiver is based on firm membership, with the firm's name and EIN.

Line 6: returns covered

Boxes for Forms 1040, 1040-NR and 1040-SR (6a) and Form 1041 (6b), each with returns filed last year, returns expected, professional software use and the firm's expected count.

Line 7: reason

Bankruptcy, economic, Presidential Disaster Area or other.

Lines 8 and 9: costs and explanation

Net income or average preparation fees and two third-party cost estimates, then an explanation of the hardship or the disaster.

Signature

A penalties of perjury declaration with the applicant's signature, title and date.

How to fill out Form 8944

  1. 1

    Line 1

    Enter the calendar year of the waiver request. Check Original for a first request for that year, or Reconsideration when sending more information after a denial.

  2. 2

    Lines 2 to 4

    Enter the name, complete address and telephone number. The instructions say to enter all eight digits of the PTIN and not to file Form 8944 until after the PTIN is received.

  3. 3

    Lines 5 and 6

    Answer the firm question, then check the forms and enter the counts. The instructions say not to count returns clients will file on paper themselves or forms that cannot be e-filed, such as Form 1041-QFT.

  4. 4

    Line 7

    Check only one box. Box 7a needs a copy of the bankruptcy court documentation, box 7b needs lines 8 and 9, and box 7c or 7d needs line 9.

  5. 5

    Line 8

    For economic hardship, enter net income or average return preparation fees and two cost estimates from third parties for the line 1 year. The instructions say a request without two written cost estimates will be denied.

  6. 6

    Line 9 and sign

    Explain the hardship in detail with its documentation. Put the line 2 name and line 3 PTIN on any added sheet, then sign, add a title and date.

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When and where to file, and what happens next

Filing window

The instructions say requests are submitted from October 1 through February 15. For calendar year 2022, the example window was October 1, 2021, to February 15, 2022. A late request needs an attached statement explaining why.

Where to mail

The instructions say to mail the form and any required attachments to Internal Revenue Service, 310 Lowell Street, Stop 983, Andover, MA 01810.

Response time

The instructions say to allow 4 to 6 weeks to receive notification of approval or denial.

If approved

The instructions say the waiver reference number and approval letter date go on line 2 of Form 8948 for each covered return filed on paper.

If denied

The instructions say a properly completed Form 8948 is filed with any paper return the preparer prepares and files.

Telephone help

For questions about the form or the status of a request, the instructions give the IRS number 866-255-0654.

Related forms

Who files Form 8944?

  • Specified tax return preparers

    The instructions define one as a preparer of covered returns who reasonably expects to file 11 or more covered returns during a calendar year, or whose firm's members expect that in the aggregate.

  • Preparers in a firm

    The instructions give an example: if two preparers in a firm each expect to file six covered returns, the firm's aggregate is 12 and each is a specified tax return preparer. Line 5 asks for the firm's name and EIN.

  • Preparers in areas without internet access

    The form's What's New section says these preparers can request a hardship waiver by checking box 7d and explaining the hardship on line 9.

  • Preparers asking for reconsideration

    A reconsideration, the instructions say, is when a preparer submits additional information that may overturn the denial of an original request.

  • Not for administrative exemptions

    If the returns or the preparer meet the criteria for an administrative exemption, the instructions say not to use Form 8944 and to use Form 8948 instead.

Form 8944 is a tax return preparer's form. The instructions say who may file it and when another form applies instead.

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Questions about Form 8944

Who files Form 8944?

Specified tax return preparers who are required to file individual, estate or trust returns electronically and for whom that would be a hardship, the instructions say.

When can Form 8944 be submitted?

From October 1 through February 15, per the instructions. A due date on a Saturday, Sunday or legal holiday moves to the next business day.

Where is it mailed?

Internal Revenue Service, 310 Lowell Street, Stop 983, Andover, MA 01810.

How long does the IRS take?

The instructions say to allow 4 to 6 weeks to receive notification of approval or denial.

Does a missing EFIN count as a hardship?

No. The instructions say a request based on the lack of an Electronic Filing Identification Number (EFIN) will not be considered.

How is Form 8944 different from Form 8948?

Form 8944 asks for a hardship waiver. Form 8948 goes with each paper return to explain why it was not e-filed, including returns covered by an approved waiver or an administrative exemption.

Is there a phone number for questions?

The instructions give 866-255-0654 for questions about completing the form or the status of a request.