8948

Preparer Explanation for Not Filing Electronically

Agency
IRS
Revision
Rev. September 2018
Fillable fields
27
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8948 online
Page 1 of form 8948

Form 8948: Preparer Explanation for Not Filing Electronically

Form 8948, Preparer Explanation for Not Filing Electronically, is used only by specified tax return preparers to explain why a particular return is being filed on paper, the instructions say. A specified tax return preparer may be required by law to e-file certain covered returns, and Form 8948 identifies returns that meet allowable exceptions.

The preparer enters the names, tax year and identifying number from the return, the preparer's name and PTIN, and checks one box for the reason the return is not being filed electronically. The form is attached to the paper return the preparer prepares and furnishes to the taxpayer for signature, and it is filed with that paper return. The instructions are printed on page 2.

You can fill out Form 8948 free in your browser on this page and download it without an account.

What's on Form 8948

Return details

Name(s) on the tax return, the tax year of the return and the taxpayer's identifying number.

Preparer details

The preparer's name and Preparer Tax Identification Number (PTIN).

Lines 1 to 3

Taxpayer chose paper, the preparer received a waiver (with the waiver reference number and approval letter date), or the preparer belongs to a recognized religious group opposed to filing electronically.

Lines 4 and 5

An e-file reject that could not be resolved (reject code and number of attempts), or e-file software that does not support a form or schedule attached to the return.

Line 6

A foreign preparer without an SSN (6a), a preparer ineligible to participate in IRS e-file (6b), or other circumstances described in the space provided (6c).

How to fill out Form 8948

  1. 1

    Return details

    Enter the taxpayer's name(s), tax year and identifying number (SSN or EIN) from the return. For a Married Filing Jointly return, the instructions say to enter the first SSN listed.

  2. 2

    Preparer details

    Enter the preparer's name and all the numbers of the PTIN.

  3. 3

    Check one box

    The form says to check the applicable box for the reason the return is not being filed electronically and not to check more than one box.

  4. 4

    Add the details for lines 2, 4 and 5

    Line 2: waiver reference number and approval letter date, without the letter. Line 4: reject code and attempts. Line 5: the unsupported form or schedule numbers, but not when the IRS does not accept that form electronically.

  5. 5

    Line 6

    Box 6b is for a preparer ineligible to e-file due to an IRS sanction, with the sanction letter not attached. Box 6c needs a description of verifiable and documented technological difficulties.

  6. 6

    Attach to the paper return

    Attach the form to the paper return given to the taxpayer for signature. It is filed with that return.

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How it is filed and what not to attach

Filed with the paper return

The instructions say to attach Form 8948 to the paper tax return prepared and furnished to the taxpayer for signature, and to file it with the tax return that is filed on paper.

Taxpayer choice statement

The instructions say it is a separate document kept with the preparer's records, not attached to the return or sent to the IRS. Form 8948 does not meet the criteria of a taxpayer choice statement under Rev. Proc. 2011-25.

Returns that cannot be e-filed

When the IRS cannot accept a covered return electronically or has said not to e-file it, the instructions say the preparer does not need to complete Form 8948. If attachments can be sent with Form 8453 or 8453-F, the rest of the return is e-filed.

Tax years before 2018

The form says to use the previous revision (September 2012) of Form 8948 to prepare any tax years prior to 2018.

Not to the comments office

The form lists a Washington, DC address for comments and says not to send the form to that office.

Related forms

Who completes Form 8948?

  • 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 with an approved waiver

    Preparers who submitted Form 8944 and received an approval letter file Form 8948 with the paper return and enter the waiver reference number and approval letter date on line 2.

  • Returns the taxpayer chose to file on paper

    Line 1 applies when the taxpayer chose paper and the return is prepared by the preparer but mailed by the taxpayer. The separate taxpayer choice statement stays in the preparer's records.

  • Foreign preparers without an SSN

    Line 6a is for a foreign preparer without a social security number who cannot enroll in IRS e-file. The instructions say the preparer has applied for a PTIN and submitted Form 8946.

  • Taxpayers receiving a paper return

    The taxpayer gets Form 8948 attached to the paper return furnished for the taxpayer's signature. The form has no taxpayer signature line of its own.

The preparer completes Form 8948 and attaches it to the paper return furnished to the taxpayer for signature.

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Questions about Form 8948

Who uses Form 8948?

The instructions say it is used only by specified tax return preparers to explain why a particular return is being filed on paper.

Can more than one box be checked?

No. The form says not to check more than one box.

Is Form 8948 a taxpayer choice statement?

No. The instructions say Form 8948 does not meet the criteria of a taxpayer choice statement as set forth in Rev. Proc. 2011-25.

How does Form 8948 relate to Form 8944?

A preparer with an approved Form 8944 hardship waiver checks line 2 of Form 8948 and enters the waiver reference number and approval letter date.

Is the waiver approval letter attached?

No. The instructions say not to submit the approval letter with this form.

Which revision is used for tax years before 2018?

The form says to use the previous revision (September 2012) for any tax years prior to 2018.