Who must file Form 8948?

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.

Can I use Form 8948 for a personal return I file myself?

No. Form 8948 is only for paid preparers. Individual taxpayers who choose to file on paper do not need this form.

What is the difference between the "taxpayer chose paper" box and the "hardship waiver" box?

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.

Do I need to mail Form 8948 separately?

No. Form 8948 must be attached to the front of the paper return before mailing it to the IRS.

Is an electronic signature accepted on Form 8948?

Yes. The IRS allows an electronic signature when the form is completed using a certified e‑signature solution like Formize.

Where can I find the official PDF for Form 8948?

The official, up‑to‑date PDF is available from the IRS at https://www.irs.gov/pub/irs-pdf/f8948.pdf.

What should I do if I select the wrong reason on Form 8948?

Correct the mistake before attaching the form. An incorrect reason can cause the entire return to be rejected by the IRS.

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

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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:

Click the "Fill out this form" button on this page.
The Formize PDF Filler app loads instantly.
Select each highlighted field and type the required data (taxpayer name, SSN/TIN, tax year, preparer PTIN, and the applicable reason).
Use the drop‑down menus to choose the correct exemption code.
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)

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FAQ

Who must file Form 8948?
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.
Can I use Form 8948 for a personal return I file myself?
No. Form 8948 is only for paid preparers. Individual taxpayers who choose to file on paper do not need this form.
What is the difference between the "taxpayer chose paper" box and the "hardship waiver" box?
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.
Do I need to mail Form 8948 separately?
No. Form 8948 must be attached to the front of the paper return before mailing it to the IRS.
Is an electronic signature accepted on Form 8948?
Yes. The IRS allows an electronic signature when the form is completed using a certified e‑signature solution like Formize.
Where can I find the official PDF for Form 8948?
The official, up‑to‑date PDF is available from the IRS at https://www.irs.gov/pub/irs-pdf/f8948.pdf.
What should I do if I select the wrong reason on Form 8948?
Correct the mistake before attaching the form. An incorrect reason can cause the entire return to be rejected by the IRS.

HOW TO

How to fill out Form 8948 for free, online in 4 easy steps:

1
Open the Fillable Form
Click the "Fill out this form" button on the page to launch the Formize PDF Filler.
2
Enter Your Information
Select each highlighted field and type the required data – taxpayer name, SSN/TIN, tax year, preparer PTIN, and the reason for paper filing.
3
Review and Sign
Check all entries for accuracy, add an electronic signature if needed, and confirm the selected exemption code.
4
Save or Submit
Click "Download" to save a copy for your records or "Submit" to attach the form to your paper return.

ABOUT

Tax forms

Form 8948 is one of Tax forms that are documents used to report income, deductions, and tax liability to the relevant tax authority. These forms are an essential part of the tax filing process and are used to ensure individuals and businesses comply with tax laws and accurately calculate their tax obligations.

The specific tax forms required can vary depending on factors such as an individual's filing status, sources of income, and the country's tax laws. However, here are some common types of tax forms:

Individual Income Tax Forms: These forms, such as the 1040 series in the United States, are used by individuals to report their income, claim deductions and credits, and calculate their tax liability.

Business Tax Forms: Businesses, including sole proprietorships, partnerships, corporations, and self-employed individuals, may have to file various forms to report their income, expenses, and taxes owed. Examples include Schedule C (Profit or Loss from Business) and Form 1120 (U.S. Corporation Income Tax Return).

Employment Tax Forms: Employers are required to report employee wages and withhold and remit payroll taxes. Forms such as W-2 (Wage and Tax Statement) and 941 (Employer's Quarterly Federal Tax Return) are used for this purpose.

Investment and Retirement Account Forms: These forms are used to report investment income, capital gains, and losses, as well as contributions and distributions from retirement accounts. Examples include Form 1099-DIV (Dividends and Distributions) and Form 5498 (IRA Contribution Information).

Estate and Gift Tax Forms: When a person passes away or makes significant gifts, specific forms such as Form 706 (United States Estate (and Generation-Skipping Transfer) Tax Return) and Form 709 (United States Gift (and Generation-Skipping Transfer) Tax Return) are used to report and calculate any applicable estate or gift taxes.

It is important to note that tax laws and forms can change over time, so individuals and businesses should consult the relevant tax authority or seek professional tax advice to ensure compliance with the current requirements.

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