Fillable Form 8944 - Preparer E-File Hardship Waiver Request (Page 2 of 3) in pdf

Form 8944 (Rev. 9-2017)

Page

General Instructions

waiver. After evaluating your request, the IRS will notify you in writing

whether your request was approved or denied.

Section and subtitle A references are to the Internal Revenue Code

When To File

unless otherwise noted.

Hardship waiver requests must be submitted from October 1st through

Future Developments

February 15th. For example, if you were requesting a waiver for calendar

For the latest information about developments related to Form 8944 and

year 2018, the request must be submitted between October 1, 2017,

its instructions, such as legislation enacted after they were published,

and February 15, 2018 (for 2017 tax returns). If any due date falls on a

go to

Saturday, Sunday, or legal holiday, you may submit Form 8944 on the

next business day. If we receive Form 8944 after the due date, we will

Purpose of Form

treat Form 8944 as being submitted on time if the envelope containing

Specified tax return preparers use Form 8944 to request an undue

Form 8944 is properly addressed, contains sufficient postage, and is

hardship waiver from the section 6011(e)(3) requirement to electronically

postmarked by the U.S. Postal Service on or before the due date, or

file returns of income tax imposed by subtitle A on individuals, estates,

sent by an IRS-designated private delivery service on or before the due

and trusts. Unless the IRS approves an applicant's Form 8944 hardship

date.

waiver request or some other exception applies (see the instructions for

Any request submitted after the requested date will only be reviewed

Form 8948, Preparer Explanation for Not Filing Electronically), any

under limited circumstances. Generally, the delay in submission must be

covered return prepared by a specified tax return preparer must be filed

due to unusual or unforeseen, and unavoidable circumstances. If you

electronically if the return is filed by the specified tax return preparer.

are submitting Form 8944 after the required date, attach a statement to

For more information on who is considered a specified tax return

the form explaining the reason(s) why it is being submitted late.

preparer, and the returns to which this requirement applies, see

Where To File

Specified Tax Return Preparer and Covered Returns below.

There are certain administrative exemptions to the e-file requirement.

Mail the completed Form 8944 and any required attachments to:

These exemptions are not the same as, and are separate from, a

Internal Revenue Service

hardship waiver. If the covered returns you are preparing for a taxpayer

310 Lowell Street

meet the criteria for an administrative exemption, or you are a specified

Stop 983

tax return preparer who meets the critieria for an administrative

Andover, MA 01810

exemption, do not use Form 8944. Instead, use Form 8948. See Notice

Allow 4–6 weeks to receive notification of approval or denial of your

2011-26, 2011-17 I.R.B. 720 and the instructions for Form 8948 for more

waiver request.

information.

Approval of Waiver

Specified Tax Return Preparer

If your waiver is approved, you should document your waiver reference

A specified tax return preparer is a tax return preparer, as defined in

number and approval letter date on line 2 of Form 8948. This should be

section 7701(a)(36) and Regulations section 301.7701-15, who is a

done for each covered return you file on paper. See Form 8948 for more

preparer of covered returns and who reasonably expects (if the preparer

information.

is a member of a firm, the firm's members in the aggregate reasonably

expect) to file 11 or more covered returns during a calendar year.

Denial of Waiver

Aggregate Filing of Returns. For the e-file requirement, “aggregate”

If your waiver is denied, you must file a properly completed Form 8948

means the total number of covered returns that are reasonably expected

with any paper return you prepare and file.

to be filed by the firm as a whole. For example, if a firm has 2 preparers

and each preparer in the firm reasonably expects to prepare and file 6

Telephone Help

covered returns, the aggregate for the firm equals 12 covered returns,

and each preparer is a specified tax return preparer.

If you have a question about completing this form, or if you need to

check on the status of a hardship waiver request that you have filed, call

Covered Returns

the IRS at 1-866-255-0654.

Covered returns include any return of tax imposed by subtitle A on

Specific Instructions

individuals, estates, or trusts. This includes any return of income tax in

the Form 1040 series such as Form 1040, U.S. Individual Income Tax

Line 1. Enter the calendar year for which you are requesting a hardship

Return; Form 1040A, U.S. Individual Income Tax Return; and Form

waiver. Indicate the type of submission by checking the “Original” or

1040EZ, U.S. Income Tax Return for Single and Joint Filers With No

“Reconsideration” box. An original submission is your first request for a

Dependents. It also includes Form 1041, U.S. Income Tax Return for

hardship waiver for the calendar year entered on this line. A

Estates and Trusts and Form 990-T, Exempt Organization Business

reconsideration is when you are submitting additional information to the

Income Tax Return, when the exempt organization is a trust subject to

IRS that you feel may overturn the denial of an originally submitted

tax on unrelated business taxable income under section 511(b). Note

request.

that a waiver is not needed for Form 990-T because it cannot currently

Line 2. Enter your name and complete address.

be filed electronically. Also, a waiver is not needed for any other return

that is not accepted electronically by the IRS or the IRS has instructed

Line 3. You are required to enter all 8 digits of your PTIN on line 3. Do

taxpayers not to file electronically.

not file Form 8944 until after you have received your PTIN. If you have

not yet started the PTIN application process, go to the webpage

When a Return is Considered Filed by Preparer

to apply for a PTIN.

For the e-file requirement, a return is considered filed by a preparer if

Line 4. Enter the telephone number where we can contact you if we

the preparer or any member, employee, or agent of the preparer or the

have questions about your hardship waiver request.

preparer's firm submits the tax return to the IRS on the taxpayer's

Line 5. If you are a tax return preparer in a firm and the members of the

behalf, either electronically or in paper format. For example, the act of

firm in the aggregate reasonably expect to file 11 or more covered

submitting includes having the preparer or a member of the preparer's

returns during the calendar year for which you are requesting a hardship

firm drop the return in a mailbox for the taxpayer. Acts such as providing

waiver, check the “Yes” box and enter your firm’s name and EIN. If you

filing or delivery instructions, an addressed envelope, postage

are a tax return preparer who is not a member of a firm, check the “No”

estimates, stamps, or similar acts designed to assist the taxpayer in the

box.

taxpayer's efforts to correctly mail or otherwise deliver a paper return to

If you are a tax return preparer who reasonably expects to file

the IRS do not constitute filing by the preparer as long as the taxpayer

▲

fewer than 11 covered returns during the calendar year for

actually mails or otherwise delivers the return to the IRS.

which you are requesting a hardship waiver, you may still be

Who May File

required to e-file the covered returns you prepare and file if

CAUTION

you are a preparer who is a member of a firm. All tax return preparers in

If you are a specified tax return preparer who is required to file

a firm must e-file the covered returns they prepare and file if the firm’s

individual, estate, or trust tax returns electronically, and filing these

preparers, in the aggregate, reasonably expect to file 11 or more

returns electronically would be a hardship, use this form to request a

covered returns in a calendar year.

Form 8944 - Preparer E-File Hardship Waiver Request Page 2

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