Preparer e-file Hardship Waiver Request
OMB No. 1545-2200
(Rev. September 2017)
Go to for the latest information.
Department of the Treasury
Internal Revenue Service
1 Year and Type of submission
Calendar Year 20
2 Preparer's name and complete address
Preparer Tax Identification
Street address, apartment number or rural route number
4 Telephone Number
City or town, state or province and country. Include postal code when appropriate.
5 Are you applying for a waiver because you are a preparer in a firm whose members in the aggregate reasonably expect to file 11 or
more covered returns in the calendar year entered on line 1?
Yes (Enter firm's name and EIN below)
Check the box(es) indicating the
(i) Enter the number of returns
(ii) Enter the number of
(iii) Will you use professional
(iv) If you answered “Yes” to
form(s) for which the waiver is
you filed in the calendar year
returns you reasonably
tax software to prepare the
question 5, enter the number of
before the calendar year
expect to file in the calendar
returns in the calendar year
returns your firm reasonably
entered on line 1.
year entered on line 1.
entered on line 1?
expects to file in the calendar
year entered on line 1.
1040, 1040A, 1040EZ
Reason for Hardship Waiver Request
Bankruptcy (attach court documentation)
Presidential Disaster Area (complete line 9)
Economic (complete lines 8 and 9)
Other (complete line 9)
8 Enter your annual net income or average return preparation fees generated by your preparation
activities. Also, enter two current cost estimates given to you by third parties to obtain the additional
hardware, software, connectivity, or other services needed to e-file your clients' returns for the
Cost Estimate 1
calendar year. Attach two written cost estimates to Form 8944. See instructions.
Caution: If you are claiming economic hardship, your waiver will be denied unless you check box 7b
Cost Estimate 2
and complete lines 8 and 9.
9 If you checked box 7b, 7c, or 7d, explain the hardship or identify the disaster on which this waiver request is based. See
instructions for required documentation.
Caution: Failure to provide a clear explanation of the direct impact of the disaster or other situation on your ability to e-file will
result in denial of your waiver.
Under penalties of perjury, I declare that I have examined the contents of this request and accompanying statements, and to the best
of my knowledge and belief, they are true, correct, and complete.
Signature of applicant
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Cat. No. 37761A