IRS Form 8944 "Preparer E-File Hardship Waiver Request"

What Is IRS Form 8944?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on September 1, 2021. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 3-page form available for download in PDF;
  • Actual and valid for filing 2021 taxes;
  • Additional instructions and information can be found on page 2 of the document;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 8944 through the link below or browse more documents in our library of IRS Forms.

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8944
Preparer e-file Hardship Waiver Request
Form
OMB No. 1545-2200
(Rev. September 2021)
Go to www.irs.gov/Form8944 for instructions and the latest information.
Department of the Treasury
Internal Revenue Service
1 Year and Type of submission
Calendar Year 20
Original
Reconsideration
2 Preparer’s name and complete address
3
Preparer Tax Identification
Name
Number (PTIN)
P
Street address, apartment number or rural route number
4 Telephone Number
City or town, state or province and country. Include postal code when appropriate.
5 Are you applying for a waiver because you are a preparer in a firm whose members in the aggregate reasonably expect to file 11 or
more covered returns in the calendar year entered on line 1?
Yes (Enter firm’s name and EIN below)
No
Firm’s name
Firm’s EIN
6
Check the box(es) indicating the
(i) Enter the number of returns
(ii) Enter the number of
(iii) Will you use professional
(iv) If you answered “Yes” to
form(s) for which the waiver is
you filed in the calendar year
returns you reasonably
tax software to prepare the
question 5, enter the number of
requested.
before the calendar year
expect to file in the calendar
returns in the calendar year
returns your firm reasonably
entered on line 1.
year entered on line 1.
entered on line 1?
expects to file in the calendar
year entered on line 1.
a
1040, 1040-NR, 1040-SR
Yes
No
b
1041
Yes
No
Reason for Hardship Waiver Request
7
a
Bankruptcy (attach court documentation)
c
Presidential Disaster Area (complete line 9)
b
Economic (complete lines 8 and 9)
d
Other (complete line 9)
Net Income
8 Enter your annual net income or average return preparation fees generated by your preparation
activities. Also, enter two current cost estimates given to you by third parties to obtain the additional
$
hardware, software, connectivity, or other services needed to e-file your clients’ returns for the
Cost Estimate 1
calendar year. Attach two written cost estimates to Form 8944. See instructions.
$
Caution: If you are claiming economic hardship, your waiver will be denied unless you check box 7b
Cost Estimate 2
and complete lines 8 and 9.
$
9 If you checked box 7b, 7c, or 7d, explain the hardship or identify the disaster on which this waiver request is based. See
instructions for required documentation.
Caution: Failure to provide a clear explanation of the direct impact of the disaster or other situation on your ability to e-file will
result in denial of your waiver.
Under penalties of perjury, I declare that I have examined the contents of this request and accompanying statements, and to the best
of my knowledge and belief, they are true, correct, and complete.
Signature of applicant
Date
Title
8944
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 9-2021)
Cat. No. 37761A
8944
Preparer e-file Hardship Waiver Request
Form
OMB No. 1545-2200
(Rev. September 2021)
Go to www.irs.gov/Form8944 for instructions and the latest information.
Department of the Treasury
Internal Revenue Service
1 Year and Type of submission
Calendar Year 20
Original
Reconsideration
2 Preparer’s name and complete address
3
Preparer Tax Identification
Name
Number (PTIN)
P
Street address, apartment number or rural route number
4 Telephone Number
City or town, state or province and country. Include postal code when appropriate.
5 Are you applying for a waiver because you are a preparer in a firm whose members in the aggregate reasonably expect to file 11 or
more covered returns in the calendar year entered on line 1?
Yes (Enter firm’s name and EIN below)
No
Firm’s name
Firm’s EIN
6
Check the box(es) indicating the
(i) Enter the number of returns
(ii) Enter the number of
(iii) Will you use professional
(iv) If you answered “Yes” to
form(s) for which the waiver is
you filed in the calendar year
returns you reasonably
tax software to prepare the
question 5, enter the number of
requested.
before the calendar year
expect to file in the calendar
returns in the calendar year
returns your firm reasonably
entered on line 1.
year entered on line 1.
entered on line 1?
expects to file in the calendar
year entered on line 1.
a
1040, 1040-NR, 1040-SR
Yes
No
b
1041
Yes
No
Reason for Hardship Waiver Request
7
a
Bankruptcy (attach court documentation)
c
Presidential Disaster Area (complete line 9)
b
Economic (complete lines 8 and 9)
d
Other (complete line 9)
Net Income
8 Enter your annual net income or average return preparation fees generated by your preparation
activities. Also, enter two current cost estimates given to you by third parties to obtain the additional
$
hardware, software, connectivity, or other services needed to e-file your clients’ returns for the
Cost Estimate 1
calendar year. Attach two written cost estimates to Form 8944. See instructions.
$
Caution: If you are claiming economic hardship, your waiver will be denied unless you check box 7b
Cost Estimate 2
and complete lines 8 and 9.
$
9 If you checked box 7b, 7c, or 7d, explain the hardship or identify the disaster on which this waiver request is based. See
instructions for required documentation.
Caution: Failure to provide a clear explanation of the direct impact of the disaster or other situation on your ability to e-file will
result in denial of your waiver.
Under penalties of perjury, I declare that I have examined the contents of this request and accompanying statements, and to the best
of my knowledge and belief, they are true, correct, and complete.
Signature of applicant
Date
Title
8944
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 9-2021)
Cat. No. 37761A
2
Form 8944 (Rev. 9-2021)
Page
General Instructions
Who May File
If you are a specified tax return preparer who is required to file
Section and subtitle A references are to the Internal Revenue Code
individual, estate, or trust tax returns electronically, and filing these
unless otherwise noted.
returns electronically would be a hardship, use this form to request a
Future Developments
waiver. After evaluating your request, the IRS will notify you in writing
whether your request was approved or denied.
For the latest information about developments related to Form 8944 and
its instructions, such as legislation enacted after they were published,
When To File
go to www.irs.gov/Form8944.
Hardship waiver requests must be submitted from October 1 through
What’s New
February 15. For example, if you were requesting a waiver for calendar
year 2022, the request must be submitted between October 1, 2021,
Form 1040-SR. Form 1040-SR, U.S. Tax Return for Seniors, has been
and February 15, 2022 (for 2021 tax returns). If any due date falls on a
added to the list of forms on line 6a for which a specified tax return
Saturday, Sunday, or legal holiday, you may submit Form 8944 on the
preparer can request a hardship waiver from the requirements to file
next business day. If we receive Form 8944 after the due date, we will
electronically.
treat Form 8944 as being submitted on time if the envelope containing
Areas without internet access. Specified tax return preparers located
Form 8944 is properly addressed, contains sufficient postage, and is
in areas without internet access can use Form 8944 to request a
postmarked by the U.S. Postal Service on or before the due date, or
hardship waiver from the requirement to electronically file returns of
sent by an IRS-designated private delivery service on or before the due
income tax by checking box 7d and providing an explanation of the
date.
hardship on line 9. See the instructions for lines 7d and 9, later.
Any request submitted after the requested date will only be reviewed
Purpose of Form
under limited circumstances. Generally, the delay in submission must be
due to unusual or unforeseen, and unavoidable circumstances. If you
Specified tax return preparers use Form 8944 to request an undue
are submitting Form 8944 after the required date, attach a statement to
hardship waiver from the section 6011(e)(3) requirement to electronically
the form explaining the reason(s) why it is being submitted late.
file returns of income tax imposed by subtitle A on individuals, estates,
Where To File
and trusts. Unless the IRS approves an applicant’s Form 8944 hardship
waiver request or some other exception applies (see the instructions for
Mail the completed Form 8944 and any required attachments to:
Form 8948, Preparer Explanation for Not Filing Electronically), any
Internal Revenue Service
covered return prepared by a specified tax return preparer must be filed
310 Lowell Street
electronically if the return is filed by the specified tax return preparer.
Stop 983
For more information on who is considered a specified tax return
Andover, MA 01810
preparer, and the returns to which this requirement applies, see
Specified Tax Return Preparer and Covered Returns below.
Allow 4–6 weeks to receive notification of approval or denial of your
waiver request.
There are certain administrative exemptions to the e-file requirement.
These exemptions are not the same as, and are separate from, a
Approval of Waiver
hardship waiver. If the covered returns you are preparing for a taxpayer
meet the criteria for an administrative exemption, or you are a specified
If your waiver is approved, you should document your waiver reference
tax return preparer who meets the criteria for an administrative
number and approval letter date on line 2 of Form 8948. This should be
exemption, do not use Form 8944. Instead, use Form 8948. See Notice
done for each covered return you file on paper. See Form 8948 for more
2011-26, 2011-17 I.R.B. 720, as modified by Notice 2020-70, 2020-43
information.
I.R.B. 913, and the instructions for Form 8948 for more information.
Denial of Waiver
Specified Tax Return Preparer
If your waiver is denied, you must file a properly completed Form 8948
A specified tax return preparer is a tax return preparer, as defined in
with any paper return you prepare and file.
section 7701(a)(36) and Regulations section 301.7701-15, who is a
Telephone Help
preparer of covered returns and who reasonably expects (if the preparer
is a member of a firm, the firm’s members in the aggregate reasonably
If you have a question about completing this form, or if you need to
expect) to file 11 or more covered returns during a calendar year.
check on the status of a hardship waiver request that you have filed, call
Aggregate filing of returns. For the e-file requirement, “aggregate”
the IRS at 866-255-0654.
means the total number of covered returns that are reasonably expected
Specific Instructions
to be filed by the firm as a whole. For example, if a firm has two
preparers and each preparer in the firm reasonably expects to prepare
Line 1. Enter the calendar year for which you are requesting a hardship
and file six covered returns, the aggregate for the firm equals 12
waiver. Indicate the type of submission by checking the “Original” or
covered returns, and each preparer is a specified tax return preparer.
“Reconsideration” box. An original submission is your first request for a
Covered Returns
hardship waiver for the calendar year entered on this line. A
reconsideration is when you are submitting additional information to the
Covered returns include any return of tax imposed by subtitle A on
IRS that you feel may overturn the denial of an originally submitted
individuals, estates, or trusts. A waiver is not needed for any other return
request.
that is not accepted electronically by the IRS or the IRS has instructed
Line 2. Enter your name and complete address.
taxpayers not to file electronically.
Line 3. You are required to enter all eight digits of your PTIN on line 3.
When a Return Is Considered Filed by Preparer
Do not file Form 8944 until after you have received your PTIN. If you
have not yet started the PTIN application process, go to the
For the e-file requirement, a return is considered filed by a preparer if
www.irs.gov/PTIN to apply for a PTIN.
the preparer or any member, employee, or agent of the preparer or the
preparer’s firm submits the tax return to the IRS on the taxpayer’s
Line 4. Enter the telephone number where we can contact you if we
behalf, either electronically or in paper format. For example, the act of
have questions about your hardship waiver request.
submitting includes having the preparer or a member of the preparer’s
Line 5. If you are a tax return preparer in a firm and the members of the
firm drop the return in a mailbox for the taxpayer. Acts such as providing
firm in the aggregate reasonably expect to file 11 or more covered
filing or delivery instructions, an addressed envelope, postage
returns during the calendar year for which you are requesting a hardship
estimates, stamps, or similar acts designed to assist the taxpayer in the
waiver, check the “Yes” box and enter your firm’s name and EIN. If you
taxpayer’s efforts to correctly mail or otherwise deliver a paper return to
are a tax return preparer who is not a member of a firm, check the “No”
the IRS do not constitute filing by the preparer as long as the taxpayer
box.
actually mails or otherwise delivers the return to the IRS.
3
Form 8944 (Rev. 9-2021)
Page
Line 9. If you checked box 7b, 7c, or 7d, you must explain in detail the
If you are a tax return preparer who reasonably expects to file
!
hardship that caused you to file this waiver. Waivers filed for economic
fewer than 11 covered returns during the calendar year for
hardship must include an explanation of how the estimated additional
which you are requesting a hardship waiver, you may still be
costs documented on line 8 would cause an economic hardship.
required to e-file the covered returns you prepare and file if
CAUTION
Waivers filed for a Presidentially declared disaster must include
you are a preparer who is a member of a firm. All tax return preparers in
documentation of the direct impact of the disaster on your ability to
a firm must e-file the covered returns they prepare and file if the firm’s
electronically file tax returns. Waivers filed for other hardships must
preparers, in the aggregate, reasonably expect to file 11 or more
provide complete documentation detailing the hardship described on
covered returns in a calendar year.
line 9 and the hardship’s impact on your ability to electronically file tax
Line 6. Check the box(es) beside the form(s) for which the hardship
returns. If you attach additional sheet(s), include on each sheet the
waiver is being requested.
name entered on line 2 and the PTIN entered on line 3.
Line 6(i). For each type of return checked, enter the total number of tax
A hardship waiver request based on the lack of an Electronic
returns you filed in the calendar year before the calendar year entered
!
Filing Identification Number (EFIN) will not be considered. It is
on line 1.
your responsibility to ensure that you have taken all steps to
Line 6(ii). For each type of return checked, enter an estimate of the total
comply with the e-filing requirement.
CAUTION
number of tax returns you expect to file in the calendar year entered on
line 1. When determining this estimate, do not count returns that you
Privacy Act and Paperwork Reduction Act Notice. We ask for the
reasonably expect your clients will choose to have completed in a paper
information on this form to carry out the Internal Revenue laws of the
format and will file with the IRS themselves. Also, do not count returns
United States. Code section 6011(e)(3) generally requires specified tax
that you do not expect to e-file for various reasons. For example, do not
return preparers to file income tax returns electronically that they
count forms that cannot currently be filed electronically (such as Form
prepare and file for individuals, estates, and trusts. Tax return preparers
1041-QFT). For more information, see Notice 2011-26 as modified by
who meet the definition of specified tax return preparer use this form to
Notice 2020-70.
request a hardship waiver from this general requirement. Requesting a
Line 6(iv). If you answered “Yes” to question 5, enter the number of tax
hardship waiver is optional; however, if you request a hardship waiver,
returns all of the preparers in your firm reasonably expect to file in the
you must provide the information requested on this form. Section 6109
calendar year entered on line 1. When determining this estimate, do not
requires you to provide your identifying number. We may disclose this
count any return that would be excluded for the reasons provided earlier
information to the Department of Justice for civil or criminal litigation
in the instructions for line 6(ii).
and to cities, states, the District of Columbia, and U.S. commonwealths
or possessions to administer their tax laws. We may also disclose this
Line 7. Check the appropriate box to indicate the reason for the
information to other countries under a tax treaty, to federal and state
hardship waiver request. Check only one box.
agencies to enforce federal nontax criminal laws, or to federal law
Line 7a. If you checked box 7a, you must attach a copy of the
enforcement and intelligence agencies to combat terrorism. Failure to
bankruptcy court documentation.
provide the requested information may prevent the processing of this
Line 7b. If you checked box 7b, you must complete lines 8 and 9. See
form; providing false information may subject you to penalties. You are
Line 8 and Line 9 below for more information.
not required to provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the form displays a valid
Line 7c or 7d. If you checked box 7c or 7d, you must complete line 9.
OMB control number. Books or records relating to a form must be
See Line 9 below for more information.
retained as long as their contents may become material in the
Note. If you are located in an area without internet access, check box
administration of any Internal Revenue law. Generally, tax returns and
7d to request a waiver for this hardship and complete line 9.
return information are confidential, as required by Code section 6103.
Line 8. Waivers filed for economic hardship must have line 8 completed.
The time needed to provide this information may vary depending on
In the “Net Income” box, enter your average return preparation fees or
individual circumstances. The estimated average time is:
annual net income generated by your preparation activities. Enter the
Recordkeeping
.
.
.
.
.
.
.
.
.
.
.
.
5 hr., 44 min.
cost estimates from two third parties. These cost estimates must reflect
the total amount that each third party will charge for purchasing a
Learning about the law or the form .
.
.
.
.
.
.
. 28 min.
computer (if you do not have a computer), software, software upgrades,
Preparing and sending the form .
.
.
.
.
.
.
1 hr., 46 min.
programming for your current system, and the costs to produce your
If you have comments concerning the accuracy of these time
electronic files. If you do not provide two written cost estimates from
estimates or suggestions for making Form 8944 simpler, we would be
third parties, your request will be denied. Cost estimates must be
happy to hear from you. You can send us comments through
calculated for the calendar year entered on line 1. A cost estimate
www.irs.gov/FormComments. Or you can write to the Internal Revenue
calculated for a year other than the calendar year entered on line 1 will
Service, Tax Forms and Publications Division, 1111 Constitution Ave.
not be accepted.
NW, IR-6526, Washington, DC 20224. Do not send Form 8944 to this
If you are claiming economic hardship, your waiver will be
address. Instead, see Where To File, earlier.
!
denied unless you check box 7b and complete lines 8 and 9.
CAUTION
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