IRS Form 8948 – IRS Forms, Instructions, Pubs 2026

IRS Form 8948 – IRS Forms, Instructions, Pubs 2026 – In today’s digital age, the IRS encourages electronic filing for faster processing and fewer errors. However, there are situations where paper filing is necessary, and that’s where IRS Form 8948 comes into play. This form allows tax preparers to provide a valid explanation for opting out of e-filing certain returns. If you’re a tax professional or a taxpayer wondering about “IRS Form 8948 instructions” or “when to use Form 8948,” this comprehensive guide breaks it down step by step using the latest official IRS resources.

What Is IRS Form 8948?

IRS Form 8948, titled “Preparer Explanation for Not Filing Electronically,” is a one-page document used exclusively by specified tax return preparers. Its primary purpose is to justify why a particular tax return is being submitted on paper instead of electronically, especially when e-filing is mandated by law. This form ensures compliance with IRS regulations while documenting exceptions to the electronic filing requirement.

The form includes basic taxpayer and preparer information, followed by checkboxes for various reasons why e-filing wasn’t possible. It’s attached directly to the paper tax return and submitted together. Note that Form 8948 is not for taxpayers to complete themselves—it’s handled by the preparer.

Who Must File IRS Form 8948?

Not every tax preparer needs to use this form. It’s required only for “specified tax return preparers,” defined as professionals under Internal Revenue Code section 7701(a)(36) and Regulations section 301.7701-15. These are preparers who:

Reasonably expect to file 11 or more “covered returns” in a calendar year (or if part of a firm, the firm expects this in aggregate).
Prepare returns of tax imposed by subtitle A on individuals, estates, or trusts (e.g., Form 1040, 1041).

If you’re not a specified preparer or the return isn’t covered, you don’t need Form 8948. For example, if e-filing isn’t required for your volume of returns, paper filing doesn’t demand this explanation.

When to Use IRS Form 8948?

Use Form 8948 whenever e-filing is required but an exception applies, and the return must be filed on paper. Attach it to the paper return provided to the taxpayer for signature, and include it when mailing the return to the IRS.

Key scenarios include:

The taxpayer elects to file on paper.
The preparer has an approved hardship waiver.
Technical issues, like software limitations or e-file rejections, prevent electronic submission.

Do not use Form 8948 if attachments can be handled separately via Form 8453 (for individuals) or Form 8453-F (for estates/trusts), as the main return must still be e-filed in those cases.

For hardship waivers, preparers submit Form 8944 in advance and reference the approval on Form 8948. Always keep records like taxpayer choice statements, but don’t attach them to the return.

How to Fill Out IRS Form 8948: Step-by-Step Guide?

Filling out Form 8948 is straightforward, but accuracy is crucial to avoid IRS scrutiny. Here’s a breakdown based on the official form layout:

Header Information:
- Enter the name(s) on the tax return.
- Specify the tax year of the return.
- Provide the taxpayer’s identifying number (SSN or EIN; for joint returns, use the first SSN listed).
- Enter the preparer’s name and Preparer Tax Identification Number (PTIN—all digits required).
Checkbox Section:
- Check only one box that best explains the reason for paper filing.
  - Box 1: Taxpayer chose to file on paper. (Keep a signed statement from the taxpayer in your records; see Rev. Proc. 2011-25.)
  - Box 2: Preparer received a waiver. Include the Waiver Reference Number and Approval Letter Date (don’t attach the letter).
  - Box 3: Preparer belongs to a recognized religious group opposed to e-filing (group must exist since Dec. 31, 1950).
  - Box 4: E-file rejection couldn’t be resolved. Enter the reject code and number of resolution attempts.
  - Box 5: Software doesn’t support an attached form/schedule. List the unsupported form/schedule numbers.
  - Box 6: Other reasons—check sub-boxes:
    - 6a: Foreign preparer without SSN, living/working abroad (must have applied via Form 8946; don’t attach).
    - 6b: Preparer ineligible due to IRS sanctions (must have sanction letter; don’t attach).
    - 6c: Other circumstances—describe technological or other difficulties in detail.
Submission:
- Attach to the paper return and file together. No separate mailing is needed.

For the latest version (revised September 2018), download from the IRS website. Use prior revisions for older tax years.

Common Reasons for Not Filing Electronically

The IRS mandates e-filing for most preparers to reduce errors and speed up refunds, but exceptions are common:

Taxpayer Preference: Many clients prefer paper for personal reasons.
Technical Barriers: Software limitations or persistent e-file rejections (e.g., Error Reject Code 825).
Waivers and Ineligibilities: Hardships, religious objections, or foreign preparer issues.
Unsupported Forms: If the e-file system doesn’t accept certain attachments.

Remember, three out of four taxpayers use e-file for benefits like faster refunds and secure transmission.

Recent Updates to IRS Form 8948

As of February 2026, there are no recent developments or changes to Form 8948. The current revision remains September 2018, with instructions emphasizing the entry of the tax year and full PTIN. Always check the IRS website for any updates before filing.

FAQ: IRS Form 8948 Explained

1. What if I don’t file Form 8948 when required?

Failing to include it could result in penalties for non-compliance with e-filing rules. Consult a tax professional.

2. Can taxpayers file Form 8948 themselves?

No, it’s only for specified preparers. Taxpayers don’t complete or submit it.

3. Where can I download IRS Form 8948?

Get the PDF from the official IRS site: https://www.irs.gov/pub/irs-pdf/f8948.pdf.

4. Is there a separate instructions form for 8948?

Instructions are included on the form itself—no separate booklet exists.

5. How do I get a hardship waiver?

Submit Form 8944 in advance; if approved, reference it on Form 8948.

Final Thoughts on IRS Form 8948

Navigating IRS requirements can be complex, but Form 8948 simplifies explaining paper filings in an e-file world. Always use trusted sources like the IRS website to stay compliant. If you’re a preparer, integrate this into your workflow for seamless tax season. For personalized advice, consult a qualified tax expert— this article is for informational purposes only and not tax advice. Stay updated by visiting IRS.gov regularly.