Form 8948, Preparer Explanation For Not Filing Electronically is the explanatory statement for tax preparers that prepare and file tax returns for compensation. The Internal Revenue Service wants tax preparers to prepare and file tax returns electronically to reduce paperwork as well as paper waste. While it makes sense for tax preparers to prepare and file tax returns electronically as it takes less time and effort to prepare, filing an electronic return isn’t always possible.
The reason for this is that not every tax form is fillable electronically or the taxpayer may simply ask the preparer to file his/her tax return on paper. While many reasons can result in the preparer filing taxes on paper, it must be explained to the IRS. That’s the sole purpose of Form 8948. Here is the line-by-line instructions to file Form 8948 for the 2024 tax season for reporting 2023 taxes.
Part 1 of Filing Form 8948
Enter your personal information such as name, PTIN (Preparer Taxpayer Identification Number), and the tax year of the return.
Enter the taxpayer’s name and the taxpayer identification number. You can enter SSN, ITIN, or EIN.
Part 2 of Filing Form 8948
Line 1. Check the box if the taxpayer chose to file the return on paper, but it will be submitted by the taxpayer, not by the preparer.
Line 2. Check the box if you, the preparer, received a waiver from the IRS to prepare and file tax returns on paper. If you don’t know about this, apply for an undue hardship waiver for the calendar, the same way you apply for and renew the PTIN number.
Line 3. Check the box if the taxpayer is a part of a recognized religious group that conscientiously opposed to its members using electronic technology.
Line 4. Check the box if the return was originally filed electronically but rejected and the issue wasn’t resolved. After checking the box, enter the rejection code and the number of attempts you’ve had to resolve the rejection.
Line 5. Check the box if the tax preparation software you’re using doesn’t support a tax form you need to file. After checking the box, enter the form number.
Line 6a. If you’re a foreign preparer that doesn’t have a Social Security Number and residing outside of the United States, check Line 6a, because you’re not eligible to e-file.
Line 6b. Check the box if you’re not eligible for e-filing for reasons other than being a foreigner without a Social Security Number.
Line 6c. Describe other reason(s) that make you prepare and file the taxpayer’s federal tax return on paper.
Where to mail Form 8948?
Form 8948 isn’t sent to the IRS as a separate form. Attach Form 8948 to the taxpayer’s federal tax return and mail Form 1040 along with other tax forms such as information returns.
How long does it take to file Form 8948?
According to the Internal Revenue Service, it takes about two hours to complete Form 8948, but we can tell you that it should take you less time as you should already know the reason for preparing and filing the return on paper.
How to attach Form 8948 to 1040?
There is nothing special you need to do about attaching Form 8948 to 1040. You can simply attach the form on the top right or left corner of the return like you would do with any other tax form.