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

Form 8944 (Rev. 9-2017)

Page

Line 6. Check the box(es) beside the form(s) for which the hardship

Waivers filed for a Presidentially declared disaster must include

waiver is being requested.

documentation of the direct impact of the disaster on your ability to

electronically file tax returns. Waivers filed for other hardships must

Line 6(i). For each type of return checked, enter the total number of tax

provide complete documentation detailing the hardship described on

returns you filed in the calendar year before the calendar year entered

line 9 and the hardship's impact on your ability to electronically file tax

on line 1.

returns. If you attach additional sheet(s), include on each sheet the

Line 6(ii). For each type of return checked, enter an estimate of the total

name entered in line 2 and the PTIN entered on line 3.

number of tax returns you expect to file in the calendar year entered on

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line 1. When determining this estimate, do not count returns that you

A hardship waiver request based on the lack of an Electronic

reasonably expect your clients will choose to have completed in a paper

Filing Identification Number (EFIN) will not be considered. It is

format and will file with the IRS themselves. Also, do not count returns

your responsibility to ensure that you have taken all steps to

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that you do not expect to e-file for various reasons. For example, do not

comply with the e-filing requirement.

count forms that cannot currently be filed electronically (such as Form

990-T, Form 1040NR, and Form 1041-QFT). For more information, see

Privacy Act and Paperwork Reduction Act Notice. We ask for the

Notice 2011-26.

information on this form to carry out the Internal Revenue laws of the

Line 6(iv). If you answered “Yes” to question 5, enter the number of tax

United States. Code section 6011(e)(3) generally requires specified tax

returns all of the preparers in your firm reasonably expect to file in the

return preparers to file income tax returns electronically that they

calendar year entered on line 1. When determining this estimate, do not

prepare and file for individuals, estates, and trusts. Tax return preparers

count any return that would be excluded for the reasons provided earlier

who meet the definition of specified tax return preparer use this form to

in the instructions for line 6(ii).

request a hardship waiver from this general requirement. Requesting a

hardship waiver is optional; however, if you request a hardship waiver,

Line 7. Check the appropriate box to indicate the reason for the

you must provide the information requested on this form. Section 6109

hardship waiver request. Check only one box.

requires you to provide your identifying number. We may disclose this

Line 7a. If you checked box 7a, you must attach a copy of the

information to the Department of Justice for civil or criminal litigation

bankruptcy court documentation.

and to cities, states, the District of Columbia, and U.S. Commonwealths

Line 7b. If you checked box 7b, you must complete lines 8 and 9. See

or possessions to administer their tax laws. We may also disclose this

Line 8 and Line 9, below, for more information.

information to other countries under a tax treaty, to federal and state

agencies to enforce federal nontax criminal laws, or to federal law

Line 7c or 7d. If you checked box 7c or 7d, you must complete line 9.

enforcement and intelligence agencies to combat terrorism. Failure to

See Line 9, below, for more information.

provide the requested information may prevent the processing of this

Line 8. Waivers filed for economic hardship must have line 8 completed.

form, providing false information may subject you to penalties. You are

In the “Net Income” box, enter your average return preparation fees or

not required to provide the information requested on a form that is

annual net income generated by your preparation activities. Enter the

subject to the Paperwork Reduction Act unless the form displays a valid

cost estimates from two third parties. These cost estimates must reflect

OMB control number. Books or records relating to a form must be

the total amount that each third party will charge for purchasing a

retained as long as their contents may become material in the

computer (if you do not have a computer), software, software upgrades,

administration of any Internal Revenue law. Generally, tax returns and

programming for your current system, and the costs to produce your

return information are confidential, as required by Code section 6103.

electronic files. If you do not provide two written cost estimates from

The time needed to provide this information may vary depending on

third parties, your request will be denied. Cost estimates must be

individual circumstances. The estimated average time is:

calculated for the calendar year entered on line 1. A cost estimate

calculated for a year other than the calendar year entered on line 1 will

Recordkeeping

5 hr., 44 min.

not be accepted.

Learning about the law or the form .

. 28 min.

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If you are claiming economic hardship, your waiver will be

Preparing and sending the form .

1 hr., 46 min.

denied unless you check box 7b and complete lines 8 and 9.

If you have comments concerning the accuracy of these time

estimates or suggestions for making Form 8944 simpler, we would be

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happy to hear from you. You can send us comments from

Line 9. If you checked box 7b, 7c, or 7d, you must explain in detail the

Click on “Help with Forms and Instructions”

hardship that caused you to file this waiver. Waivers filed for economic

and then on “Give us feedback.” Or you can write to the Internal

hardship must include an explanation of how the estimated additional

Revenue Service, Tax Forms and Publications Division, 1111

costs documented on line 8 would cause an economic hardship.

Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send

Form 8944 to this address. Instead, see Where To File, earlier.

Form 8944 - Preparer E-File Hardship Waiver Request Page 3

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