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, 2018. 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 2020 taxes;
  • Editable, printable, and free;

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

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8944
Preparer e-file Hardship Waiver Request
Form
OMB No. 1545-2200
(Rev. September 2018)
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, 1040NR
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. 9-2018)
Cat. No. 37761A
8944
Preparer e-file Hardship Waiver Request
Form
OMB No. 1545-2200
(Rev. September 2018)
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, 1040NR
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. 9-2018)
Cat. No. 37761A
2
Form 8944 (Rev. 9-2018)
Page
General Instructions
waiver. After evaluating your request, the IRS will notify you in writing
whether your request was approved or denied.
Section and subtitle A references are to the Internal Revenue Code
When To File
unless otherwise noted.
Hardship waiver requests must be submitted from October 1st through
Future Developments
February 15th. For example, if you were requesting a waiver for calendar
For the latest information about developments related to Form 8944 and
year 2019, the request must be submitted between October 1, 2018,
its instructions, such as legislation enacted after they were published,
and February 15, 2019 (for 2018 tax returns). If any due date falls on a
go to www.irs.gov/Form8944.
Saturday, Sunday, or legal holiday, you may submit Form 8944 on the
next business day. If we receive Form 8944 after the due date, we will
What's New
treat Form 8944 as being submitted on time if the envelope containing
Forms 1040A and/or 1040EZ are not being revised for tax year 2018.
Form 8944 is properly addressed, contains sufficient postage, and is
Previous filers for these forms will file Form 1040 for 2018; all references
postmarked by the U.S. Postal Service on or before the due date, or
for these forms have been revised accordingly. If you need to file a prior
sent by an IRS-designated private delivery service on or before the due
year tax return, use the form and instructions revision for that tax year.
date.
Any request submitted after the requested date will only be reviewed
Purpose of Form
under limited circumstances. Generally, the delay in submission must be
Specified tax return preparers use Form 8944 to request an undue
due to unusual or unforeseen, and unavoidable circumstances. If you
hardship waiver from the section 6011(e)(3) requirement to electronically
are submitting Form 8944 after the required date, attach a statement to
file returns of income tax imposed by subtitle A on individuals, estates,
the form explaining the reason(s) why it is being submitted late.
and trusts. Unless the IRS approves an applicant's Form 8944 hardship
Where To File
waiver request or some other exception applies (see the instructions for
Form 8948, Preparer Explanation for Not Filing Electronically), any
Mail the completed Form 8944 and any required attachments to:
covered return prepared by a specified tax return preparer must be filed
Internal Revenue Service
electronically if the return is filed by the specified tax return preparer.
310 Lowell Street
For more information on who is considered a specified tax return
Stop 983
preparer, and the returns to which this requirement applies, see
Andover, MA 01810
Specified Tax Return Preparer and Covered Returns below.
Allow 4–6 weeks to receive notification of approval or denial of your
There are certain administrative exemptions to the e-file requirement.
waiver request.
These exemptions are not the same as, and are separate from, a
hardship waiver. If the covered returns you are preparing for a taxpayer
Approval of Waiver
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 critieria 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, and the instructions for Form 8948 for
information.
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
preparer of covered returns and who reasonably expects (if the preparer
Telephone Help
is a member of a firm, the firm's members in the aggregate reasonably
expect) to file 11 or more covered returns during a calendar year.
If you have a question about completing this form, or if you need to
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 1-866-255-0654.
means the total number of covered returns that are reasonably expected
to be filed by the firm as a whole. For example, if a firm has 2 preparers
Specific Instructions
and each preparer in the firm reasonably expects to prepare and file 6
covered returns, the aggregate for the firm equals 12 covered returns,
Line 1. Enter the calendar year for which you are requesting a hardship
and each preparer is a specified tax return preparer.
waiver. Indicate the type of submission by checking the “Original” or
“Reconsideration” box. An original submission is your first request for a
Covered Returns
hardship waiver for the calendar year entered on this line. A
Covered returns include any return of tax imposed by subtitle A on
reconsideration is when you are submitting additional information to the
individuals, estates, or trusts. A waiver is not needed for any other return
IRS that you feel may overturn the denial of an originally submitted
that is not accepted electronically by the IRS or the IRS has instructed
request.
taxpayers not to file electronically.
Line 2. Enter your name and complete address.
When a Return is Considered Filed by Preparer
Line 3. You are required to enter all 8 digits of your PTIN on line 3. Do
not file Form 8944 until after you have received your PTIN. If you have
For the e-file requirement, a return is considered filed by a preparer if
not yet started the PTIN application process, go to the webpage
the preparer or any member, employee, or agent of the preparer or the
www.irs.gov/PTIN to apply for a PTIN.
preparer's firm submits the tax return to the IRS on the taxpayer's
behalf, either electronically or in paper format. For example, the act of
Line 4. Enter the telephone number where we can contact you if we
submitting includes having the preparer or a member of the preparer's
have questions about your hardship waiver request.
firm drop the return in a mailbox for the taxpayer. Acts such as providing
Line 5. If you are a tax return preparer in a firm and the members of the
filing or delivery instructions, an addressed envelope, postage
firm in the aggregate reasonably expect to file 11 or more covered
estimates, stamps, or similar acts designed to assist the taxpayer in the
returns during the calendar year for which you are requesting a hardship
taxpayer's efforts to correctly mail or otherwise deliver a paper return to
waiver, check the “Yes” box and enter your firm's name and EIN. If you
the IRS do not constitute filing by the preparer as long as the taxpayer
are a tax return preparer who is not a member of a firm, check the “No”
actually mails or otherwise delivers the return to the IRS.
box.
Who May File
If you are a tax return preparer who reasonably expects to file
!
fewer than 11 covered returns during the calendar year for
If you are a specified tax return preparer who is required to file
which you are requesting a hardship waiver, you may still be
individual, estate, or trust tax returns electronically, and filing these
required to e-file the covered returns you prepare and file if
CAUTION
returns electronically would be a hardship, use this form to request a
you are a preparer who is a member of a firm. All tax return preparers in
a firm must e-file the covered returns they prepare and file if the firm's
preparers, in the aggregate, reasonably expect to file 11 or more
covered returns in a calendar year.
3
Form 8944 (Rev. 9-2018)
Page
Line 6. Check the box(es) beside the form(s) for which the hardship
Waivers filed for a Presidentially declared disaster must include
waiver is being requested.
documentation of the direct impact of the disaster on your ability to
electronically file tax returns. Waivers filed for other hardships must
Line 6(i). For each type of return checked, enter the total number of tax
provide complete documentation detailing the hardship described on
returns you filed in the calendar year before the calendar year entered
line 9 and the hardship's impact on your ability to electronically file tax
on line 1.
returns. If you attach additional sheet(s), include on each sheet the
Line 6(ii). For each type of return checked, enter an estimate of the total
name entered in line 2 and the PTIN entered on line 3.
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
A hardship waiver request based on the lack of an Electronic
!
reasonably expect your clients will choose to have completed in a paper
Filing Identification Number (EFIN) will not be considered. It is
format and will file with the IRS themselves. Also, do not count returns
your responsibility to ensure that you have taken all steps to
CAUTION
that you do not expect to e-file for various reasons. For example, do not
comply with the e-filing requirement.
count forms that cannot currently be filed electronically (such as Form
990-T or Form 1041-QFT). For more information, see Notice 2011-26.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
Line 6(iv). If you answered “Yes” to question 5, enter the number of tax
information on this form to carry out the Internal Revenue laws of the
returns all of the preparers in your firm reasonably expect to file in the
United States. Code section 6011(e)(3) generally requires specified tax
calendar year entered on line 1. When determining this estimate, do not
return preparers to file income tax returns electronically that they
count any return that would be excluded for the reasons provided earlier
prepare and file for individuals, estates, and trusts. Tax return preparers
in the instructions for line 6(ii).
who meet the definition of specified tax return preparer use this form to
request a hardship waiver from this general requirement. Requesting a
Line 7. Check the appropriate box to indicate the reason for the
hardship waiver is optional; however, if you request a hardship waiver,
hardship waiver request. Check only one box.
you must provide the information requested on this form. Section 6109
Line 7a. If you checked box 7a, you must attach a copy of the
requires you to provide your identifying number. We may disclose this
bankruptcy court documentation.
information to the Department of Justice for civil or criminal litigation
Line 7b. If you checked box 7b, you must complete lines 8 and 9. See
and to cities, states, the District of Columbia, and U.S. Commonwealths
Line 8 and Line 9 below for more information.
or possessions to administer their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal and state
Line 7c or 7d. If you checked box 7c or 7d, you must complete line 9.
agencies to enforce federal nontax criminal laws, or to federal law
See Line 9 below for more information.
enforcement and intelligence agencies to combat terrorism. Failure to
Line 8. Waivers filed for economic hardship must have line 8 completed.
provide the requested information may prevent the processing of this
In the “Net Income” box, enter your average return preparation fees or
form; providing false information may subject you to penalties. You are
annual net income generated by your preparation activities. Enter the
not required to provide the information requested on a form that is
cost estimates from two third parties. These cost estimates must reflect
subject to the Paperwork Reduction Act unless the form displays a valid
the total amount that each third party will charge for purchasing a
OMB control number. Books or records relating to a form must be
computer (if you do not have a computer), software, software upgrades,
retained as long as their contents may become material in the
programming for your current system, and the costs to produce your
administration of any Internal Revenue law. Generally, tax returns and
electronic files. If you do not provide two written cost estimates from
return information are confidential, as required by Code section 6103.
third parties, your request will be denied. Cost estimates must be
The time needed to provide this information may vary depending on
calculated for the calendar year entered on line 1. A cost estimate
individual circumstances. The estimated average time is:
calculated for a year other than the calendar year entered on line 1 will
not be accepted.
Recordkeeping
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5 hr., 44 min.
If you are claiming economic hardship, your waiver will be
Learning about the law or the form .
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. 28 min.
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denied unless you check box 7b and complete lines 8 and 9.
Preparing and sending the form .
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.
.
1 hr., 46 min.
If you have comments concerning the accuracy of these time
CAUTION
estimates or suggestions for making Form 8944 simpler, we would be
Line 9. If you checked box 7b, 7c, or 7d, you must explain in detail the
happy to hear from you. You can send us comments through
hardship that caused you to file this waiver. Waivers filed for economic
www.irs.gov/FormComments. Or you can write to the Internal Revenue
hardship must include an explanation of how the estimated additional
Service, Tax Forms and Publications, 1111 Constitution Ave. NW,
costs documented on line 8 would cause an economic hardship.
IR-6526, Washington, DC 20224. Do not send Form 8944 to this
address. Instead, see Where To File, earlier.
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