納税フォーム
Form 8948 は、税金に関する情報を関連する税務当局に報告するために使用される文書である納税申告書の 1 つです。納税者の状況や場所によって、連邦税、州税、地方税など、さまざまな種類の納税申告書があります。

Form 8948, officially titled Preparer Explanation for Not Filing Electronically, is a one‑page IRS form that tax preparers must attach to a paper‑filed return when the electronic filing requirement cannot be met. The form provides a brief, standardized explanation for the paper‑filing exception.
The form captures basic taxpayer information, the preparer’s PTIN, and the specific reason why the return is being filed on paper instead of through the IRS e‑file system. It is required for most paid preparers who are otherwise obligated to e‑file.
If none of these exceptions apply, the preparer must file the return electronically.
With Formize you can fill out Form 8948 directly in your browser—no PDF editor needed. Follow these simple steps:
If you prefer a hard‑copy version, you can download the official PDF below. The file is the same document used by the IRS and is fully fillable when opened in a PDF editor.
Any paid tax preparer who is required to e‑file but cannot do so for an approved reason must attach Form 8948 to the paper return.
No. Form 8948 is only for paid preparers. Individual taxpayers who choose to file on paper do not need this form.
The taxpayer‑chosen box indicates the client elected a paper return, which is not a valid reason under IRS rules. The hardship waiver box is used when the preparer has an approved waiver from the IRS.
No. Form 8948 must be attached to the front of the paper return before mailing it to the IRS.
Yes. The IRS allows an electronic signature when the form is completed using a certified e‑signature solution like Formize.
The official, up‑to‑date PDF is available from the IRS at https://www.irs.gov/pub/irs-pdf/f8948.pdf.
Correct the mistake before attaching the form. An incorrect reason can cause the entire return to be rejected by the IRS.
Form 8948 は、税金に関する情報を関連する税務当局に報告するために使用される文書である納税申告書の 1 つです。納税者の状況や場所によって、連邦税、州税、地方税など、さまざまな種類の納税申告書があります。
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