IRS Form 8948 – Preparer Explanation for Not Filing Electronically (Fillable PDF)

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.

What Is Form 8948?

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.

When and Why Is Form 8948 Required?

• The preparer received an approved e‑file hardship waiver.
• The taxpayer elected to file a paper return.
• The preparer’s software does not support a required schedule or form.
• The preparer faced repeated, unresolvable e‑file rejections.
• Religious or other qualifying exemptions prevent electronic filing.

If none of these exceptions apply, the preparer must file the return electronically.

How to Complete Form 8948 Online

With Formize you can fill out Form 8948 directly in your browser—no PDF editor needed. Follow these simple steps:

1. Click the "Fill out this form" button on this page.
2. The Formize PDF Filler app loads instantly.
3. Select each highlighted field and type the required data (taxpayer name, SSN/TIN, tax year, preparer PTIN, and the applicable reason).
4. Use the drop‑down menus to choose the correct exemption code.
5. Review the completed form, add an electronic signature if required, and click Submit or Download for your records.

Common Mistakes to Avoid

• Leaving the reason box unchecked: The IRS will reject the return.
• Using the taxpayer’s choice box incorrectly: Form 8948 is not a "taxpayer choice" statement.
• Missing the preparer’s PTIN: Every paid preparer must include a valid PTIN.
• Incorrect tax year: Verify the year matches the return you are filing.

Download & Print Options

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.

Download IRS Form 8948 (PDF)