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 是联邦税表之一，用于向美国国税局 (IRS) 报告和提交联邦所得税。个人、企业和组织使用这些表格来报告他们的收入、扣除额以及计算联邦纳税义务所需的其他相关信息。
最常用的联邦税表是1040表，个人纳税人用它来申报个人所得税。其他常用表格包括用于合作伙伴关系的表格 1065、适用于公司的表格 1120，适用于免税组织的表格 990。
联邦税表通常要求纳税人报告各种收入来源，例如工资、薪水和小费，以及来自投资、租赁房产和其他来源的收入。这些表格还允许纳税人申请各种费用的扣除和抵免，例如慈善捐款、抵押贷款利息和医疗费用。
准确、及时地提交联邦税表非常重要，因为不这样做可能会导致美国国税局的罚款和利息费用。
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