Preparer Explanation for Not Filing Electronically

• Legal Form Number: 8948
• Year: 2018
• Issuer: Treasury Department
• Section: Treasury Department

Form 8948

(Rev. September 2018)

Department of the Treasury

Internal Revenue Service

Preparer Explanation for Not Filing Electronically

▶Go to www.irs.gov/Form8948 for instructions and the latest information.

OMB No. 1545-2200

Attachment

Sequence No. 173

Name(s) on tax returnTax year of returnTaxpayer’s identifying number

Preparer’s namePreparer Tax Identification Number (PTIN)

Three out of four taxpayers now use IRS e-file. Go to www.irs.gov/efile for details on using IRS e-file. The benefits of

electronic filing include the following.

• Faster refunds

• More accurate returns

• Secure transmissions

• Easier filing method

• E-payment options

• Receipt acknowledged

Check the applicable box to indicate the reason this return is not being filed electronically. Do not check more than one box.

1 Taxpayer chose to file this return on paper.

2

The preparer received a waiver from the requirement to electronically file the tax return.

Waiver Reference NumberApproval Letter Date

3 The preparer is a member of a recognized religious group that is conscientiously opposed to filing electronically.

4 This return was rejected by IRS e-file and the reject condition could not be resolved.

Reject code:Number of attempts to resolve reject:

5 The preparer’s e-file software package does not supportForm or Schedule

attached to this return.

6 Check the box that applies and provide additional information if requested.

aThe preparer is ineligible to file electronically because IRS e-filedoes not accept foreign preparers without social security

numbers who live and work abroad.

b The preparer is ineligible to participate in IRS e-file.

cOther: Describe below the circumstances that prevented the preparer from filing this return electronically.

For Paperwork Reduction Act Notice, see instructions.Cat. No. 37766D Form 8948 (Rev. 9-2018)