Form 8944 - Preparer E-File Hardship Waiver Request Page 2
Download a blank fillable Form 8944 - Preparer E-File Hardship Waiver Request in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 8944 - Preparer E-File Hardship Waiver Request with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
32
Form 8944 (Rev. 9-2014)
Page
General Instructions
When To File
Hardship waiver requests must be submitted from October 1st through
Section and subtitle A references are to the Internal Revenue Code
February 15th. For example, if you were requesting a waiver for calendar
unless otherwise noted.
year 2015, the request must be submitted between October 1, 2014,
Future Developments
and February 15, 2015. If any due date falls on a Saturday, Sunday, or
legal holiday, you may submit Form 8944 on the next business day. If
For the latest information about developments related to Form 8944 and
we receive Form 8944 after the due date, we will treat Form 8944 as
its instructions, such as legislation enacted after they were published,
being submitted on time if the envelope containing Form 8944 is
go to
properly addressed, contains sufficient postage, and is postmarked by
Purpose of Form
the U.S. Postal Service on or before the due date, or sent by an IRS-
designated private delivery service on or before the due date.
Specified tax return preparers use Form 8944 to request an undue
Any request submitted after the requested date will only be reviewed
hardship waiver from the section 6011(e)(3) requirement to electronically
under limited circumstances. Generally, the delay in submission must be
file returns of income tax imposed by subtitle A on individuals, estates,
due to unusual or unforeseen, and unavoidable circumstances. If you
and trusts. Unless the IRS approves an applicant's Form 8944 hardship
are submitting Form 8944 after the required date, attach a statement to
waiver request or some other exception applies (see the instructions for
the form explaining the reason(s) why it is being submitted late.
Form 8948, Preparer Explanation for Not Filing Electronically), any
covered return prepared by a specified tax return preparer must be filed
Where To File
electronically if the return is filed by the specified tax return preparer.
For more information on who is considered a specified tax return
Mail the completed Form 8944 and any required attachments to:
preparer, and the returns to which this requirement applies, see
Internal Revenue Service
Specified Tax Return Preparer and Covered Returns, below.
310 Lowell Street
There are certain administrative exemptions to the e-file requirement.
Stop 983
These exemptions are not the same as, and are separate from, a
Andover, MA 05501-0001
hardship waiver. If the covered returns you are preparing for a taxpayer
Allow 4-6 weeks to receive notification of approval or denial of your
meet the criteria for an administrative exemption, or you are a specified
waiver request.
tax return preparer who meets the critieria for an administrative
Approval of Waiver
exemption, do not use Form 8944. Instead, use Form 8948. See Notice
2011-26, 2011-17 I.R.B. 720 and the instructions for Form 8948 for more
If your waiver is approved, you should document your waiver reference
information.
number and approval letter date on line 2 of Form 8948. This should be
done for each covered return you file on paper. See Form 8948 for more
Specified Tax Return Preparer
information.
A specified tax return preparer is a tax return preparer, as defined in
Denial of Waiver
section 7701(a)(36) and Regulations section 301.7701-15, who is a
preparer of covered returns and who reasonably expects (if the preparer
If your waiver is denied, you must file a properly completed Form 8948
is a member of a firm, the firm's members in the aggregate reasonably
with any paper return you prepare and file.
expect) to file 11 or more covered returns during a calendar year.
Telephone Help
Aggregate Filing of Returns. For the e-file requirement, “aggregate”
means the total number of covered returns that are reasonably expected
If you have a question about completing this form, or if you need to
to be filed by the firm as a whole. For example, if a firm has 2 preparers
check on the status of a hardship waiver request that you have filed, call
and each preparer in the firm reasonably expects to prepare and file 6
the IRS at 1-866-255-0654.
covered returns, the aggregate for the firm equals 12 covered returns,
Specific Instructions
and each preparer is a specified tax return preparer.
Covered Returns
Line 1. Enter the calendar year for which you are requesting a hardship
waiver. Indicate the type of submission by checking the “Original” or
Covered returns include any return of tax imposed by subtitle A on
“Reconsideration” box. An original submission is your first request for a
individuals, estates, or trusts. This includes any return of income tax in
hardship waiver for the calendar year entered on this line. A
the Form 1040 series such as Form 1040, U.S. Individual Income Tax
reconsideration is when you are submitting additional information to the
Return; Form 1040A, U.S. Individual Income Tax Return; and Form
IRS that you feel may overturn the denial of an originally submitted
1040EZ, U.S. Income Tax Return for Single and Joint Filers With No
request.
Dependents. It also includes Form 1041, U.S. Income Tax Return for
Line 2. Enter your name and complete address.
Estates and Trusts and Form 990-T, Exempt Organization Business
Income Tax Return, when the exempt organization is a trust subject to
Line 3. You are required to enter all 8 digits of your PTIN on line 3. Do
tax on unrelated business taxable income under section 511(b). Note
not file Form 8944 until after you have received your PTIN. If you have
that a waiver is not needed for Form 990-T because it cannot currently
not yet started the PTIN application process, go to the webpage
be filed electronically. Also, a waiver is not needed for any other return
to apply for a PTIN.
that is not accepted electronically by the IRS or the IRS has instructed
Line 4. Enter the telephone number where we can contact you if we
taxpayers not to file electronically.
have questions about your hardship waiver request.
When a Return is Considered Filed by Preparer
Line 5. If you are a tax return preparer in a firm and the members of the
firm in the aggregate reasonably expect to file 11 or more covered
For the e-file requirement, a return is considered filed by a preparer if
returns during the calendar year for which you are requesting a hardship
the preparer or any member, employee, or agent of the preparer or the
waiver, check the “Yes” box and enter your firm’s name and EIN. If you
preparer's firm submits the tax return to the IRS on the taxpayer's
are a tax return preparer who is not a member of a firm, check the “No”
behalf, either electronically or in paper format. For example, the act of
box.
submitting includes having the preparer or a member of the preparer's
firm drop the return in a mailbox for the taxpayer. Acts such as providing
If you are a tax return preparer who reasonably expects to file
▲
!
filing or delivery instructions, an addressed envelope, postage
fewer than 11 covered returns during the calendar year for
estimates, stamps, or similar acts designed to assist the taxpayer in the
which you are requesting a hardship waiver, you may still be
taxpayer's efforts to correctly mail or otherwise deliver a paper return to
required to e-file the covered returns you prepare and file if
CAUTION
the IRS do not constitute filing by the preparer as long as the taxpayer
you are a preparer who is a member of a firm. All tax return preparers in
actually mails or otherwise delivers the return to the IRS.
a firm must e-file the covered returns they prepare and file if the firm’s
preparers, in the aggregate, reasonably expect to file 11 or more
Who May File
covered returns in a calendar year.
If you are a specified tax return preparer who is required to file
Line 6. Check the box(es) beside the form(s) for which the hardship
individual, estate, or trust tax returns electronically, and filing these
waiver is being requested.
returns electronically would be a hardship, use this form to request a
waiver. After evaluating your request, the IRS will notify you in writing
whether your request was approved or denied.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial