Form 8944 - Preparer E-File Hardship Waiver Request Page 3
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Form 8944 (Rev. 9-2014)
Page
Line 6(i). For each type of return checked, enter the total number of tax
line 9 and the hardship's impact on your ability to electronically file tax
returns you filed in the calendar year before the calendar year entered
returns. If you attach additional sheet(s), include on each sheet the
on line 1.
name entered in line 2 and the PTIN entered on line 3.
Line 6(ii). For each type of return checked, enter an estimate of the total
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A hardship waiver request based on the lack of an Electronic
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number of tax returns you expect to file in the calendar year entered on
Filing Identification Number (EFIN) will not be considered. It is
line 1. When determining this estimate, do not count returns that you
your responsibility to ensure that you have taken all steps to
reasonably expect your clients will choose to have completed in a paper
CAUTION
comply with the e-filing requirement.
format and will file with the IRS themselves. Also, do not count returns
that you do not expect to e-file for various reasons. For example, do not
Privacy Act and Paperwork Reduction Act Notice. We ask for the
count forms that cannot currently be filed electronically (such as Form
information on this form to carry out the Internal Revenue laws of the
990-T, Form 1040NR, and Form 1041-QFT). For more information, see
United States. Code section 6011(e)(3) generally requires specified tax
Notice 2011-26.
return preparers to file income tax returns electronically that they
Line 6(iv). If you answered “Yes” to question 5, enter the number of tax
prepare and file for individuals, estates, and trusts. Tax return preparers
returns all of the preparers in your firm reasonably expect to file in the
who meet the definition of specified tax return preparer use this form to
calendar year entered on line 1. When determining this estimate, do not
request a hardship waiver from this general requirement. Requesting a
count any return that would be excluded for the reasons provided earlier
hardship waiver is optional; however, if you request a hardship waiver,
in the instructions for line 6(ii).
you must provide the information requested on this form. Section 6109
Line 7. Check the appropriate box to indicate the reason for the
requires you to provide your identifying number. We may disclose this
hardship waiver request. Check only one box.
information to the Department of Justice for civil or criminal litigation
and to cities, states, the District of Columbia, and U.S. Commonwealths
Line 7a. If you checked box 7a, you must attach a copy of the
or possessions to administer their tax laws. We may also disclose this
bankruptcy court documentation.
information to other countries under a tax treaty, to federal and state
Line 7b. If you checked box 7b, you must complete lines 8 and 9. See
agencies to enforce federal nontax criminal laws, or to federal law
Line 8 and Line 9, below, for more information.
enforcement and intelligence agencies to combat terrorism. Failure to
Line 7c or 7d. If you checked box 7c or 7d, you must complete line 9.
provide the requested information may prevent the processing of this
See Line 9, below, for more information.
form, providing false information may subject you to penalties. You are
not required to provide the information requested on a form that is
Line 8. Waivers filed for economic hardship must have line 8 completed.
subject to the Paperwork Reduction Act unless the form displays a valid
In the "Net Income" box, enter your average return preparation fees or
OMB control number. Books or records relating to a form must be
annual net income generated by your preparation activities. Enter the
retained as long as their contents may become material in the
cost estimates from two third parties. These cost estimates must reflect
administration of any Internal Revenue law. Generally, tax returns and
the total amount that each third party will charge for purchasing a
return information are confidential, as required by Code section 6103.
computer (if you do not have a computer), software, software upgrades,
programming for your current system, and the costs to produce your
The time needed to provide this information would vary depending on
electronic files. If you do not provide two written cost estimates from
individual circumstances. The estimated average time is:
third parties, your request will be denied. Cost estimates must be
Recordkeeping
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5 hr., 44 min.
calculated for the calendar year entered on line 1. A cost estimate
Learning about the law or the form .
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. 28 min.
calculated for a year other than the calendar year entered on line 1 will
Preparing and sending the form .
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1 hr., 46 min.
not be accepted.
If you have comments concerning the accuracy of these time
If you are claiming economic hardship, your waiver will be
▲
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estimates or suggestions for making Form 8944 simpler, we would be
denied unless you check box 7b and complete lines 8 and 9.
happy to hear from you. You can send us comments from
formspubs. Click on More Information and then on Give us feedback.
CAUTION
You may also mail your comments to Internal Revenue Service, Tax
Line 9. If you checked box 7b, 7c, or 7d, you must explain in detail the
Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526,
hardship that caused you to file this waiver. Waivers filed for economic
Washington, DC 20224. Do Not send Form 8944 to this address.
hardship must include an explanation of how the estimated additional
Instead, see Where To File, earlier.
costs documented on line 8 would cause an economic hardship.
Waivers filed for a Presidentially declared disaster must include
documentation of the direct impact of the disaster on your ability to
electronically file tax returns. Waivers filed for other hardships must
provide complete documentation detailing the hardship described on
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