Federal Preparer e-file Hardship Waiver Request

Preparer e-file Hardship Waiver Request
Form 8944 (Rev. September 2021)
Form

8944

(Rev. September 2021)
Department of the Treasury
Internal Revenue Service

Preparer e-file Hardship Waiver Request
▶ Go

OMB No. 1545-2200

to www.irs.gov/Form8944 for instructions and the latest information.

1 Year and Type of submission

Calendar Year 20
2 Preparer’s name and complete address
Name

Original

Reconsideration
3 Preparer Tax Identification
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 ▶
6

Check the box(es) indicating the
form(s) for which the waiver is
requested.

a
b

Firm’s EIN ▶
(i) Enter the number of returns
(ii) Enter the number of
(iii) Will you use professional (iv) If you answered “Yes” to
you filed in the calendar year
returns you reasonably
tax software to prepare the question 5, enter the number of
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.

1040, 1040-NR, 1040-SR
1041

Yes
Yes

No
No

7 Reason for Hardship Waiver Request
a
b

Bankruptcy (attach court documentation)
Economic (complete lines 8 and 9)

c
d

Presidential Disaster Area (complete line 9)
Other (complete line 9)

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
calendar year. Attach two written cost estimates to Form 8944. See instructions.

Net Income

$
Cost Estimate 1

$

Cost Estimate 2
Caution: If you are claiming economic hardship, your waiver will be denied unless you check box 7b
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

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Title

Cat. No. 37761A

Date

Form 8944 (Rev. 9-2021)

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Form 8944 (Rev. 9-2021)

General Instructions

Who May File

Section and subtitle A references are to the Internal Revenue Code
unless otherwise noted.

If you are a specified tax return preparer who is required to file
individual, estate, or trust tax returns electronically, and filing these
returns electronically would be a hardship, use this form to request a
waiver. After evaluating your request, the IRS will notify you in writing
whether your request was approved or denied.

Future Developments
For the latest information about developments related to Form 8944 and
its instructions, such as legislation enacted after they were published,
go to www.irs.gov/Form8944.

What’s New
Form 1040-SR. Form 1040-SR, U.S. Tax Return for Seniors, has been
added to the list of forms on line 6a for which a specified tax return
preparer can request a hardship waiver from the requirements to file
electronically.
Areas without internet access. Specified tax return preparers located
in areas without internet access can use Form 8944 to request a
hardship waiver from the requirement to electronically file returns of
income tax by checking box 7d and providing an explanation of the
hardship on line 9. See the instructions for lines 7d and 9, later.

Purpose of Form
Specified tax return preparers use Form 8944 to request an undue
hardship waiver from the section 6011(e)(3) requirement to electronically
file returns of income tax imposed by subtitle A on individuals, estates,
and trusts. Unless the IRS approves an applicant’s Form 8944 hardship
waiver request or some other exception applies (see the instructions for
Form 8948, Preparer Explanation for Not Filing Electronically), any
covered return prepared by a specified tax return preparer must be filed
electronically if the return is filed by the specified tax return preparer.
For more information on who is considered a specified tax return
preparer, and the returns to which this requirement applies, see
Specified Tax Return Preparer and Covered Returns below.
There are certain administrative exemptions to the e-file requirement.
These exemptions are not the same as, and are separate from, a
hardship waiver. If the covered returns you are preparing for a taxpayer
meet the criteria for an administrative exemption, or you are a specified
tax return preparer who meets the criteria for an administrative
exemption, do not use Form 8944. Instead, use Form 8948. See Notice
2011-26, 2011-17 I.R.B. 720, as modified by Notice 2020-70, 2020-43
I.R.B. 913, and the instructions for Form 8948 for more information.

Specified Tax Return Preparer
A specified tax return preparer is a tax return preparer, as defined in
section 7701(a)(36) and Regulations section 301.7701-15, who is a
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
expect) to file 11 or more covered returns during a calendar year.
Aggregate filing of returns. For the e-file requirement, “aggregate”
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 two
preparers and each preparer in the firm reasonably expects to prepare
and file six covered returns, the aggregate for the firm equals 12
covered returns, and each preparer is a specified tax return preparer.

Covered Returns
Covered returns include any return of tax imposed by subtitle A on
individuals, estates, or trusts. A waiver is not needed for any other return
that is not accepted electronically by the IRS or the IRS has instructed
taxpayers not to file electronically.

When a Return Is Considered Filed by Preparer
For the e-file requirement, a return is considered filed by a preparer if
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
behalf, either electronically or in paper format. For example, the act of
submitting includes having the preparer or a member of the preparer’s
firm drop the return in a mailbox for the taxpayer. Acts such as providing
filing or delivery instructions, an addressed envelope, postage
estimates, stamps, or similar acts designed to assist the taxpayer in the
taxpayer’s efforts to correctly mail or otherwise deliver a paper return to
the IRS do not constitute filing by the preparer as long as the taxpayer
actually mails or otherwise delivers the return to the IRS.

When To File
Hardship waiver requests must be submitted from October 1 through
February 15. For example, if you were requesting a waiver for calendar
year 2022, the request must be submitted between October 1, 2021,
and February 15, 2022 (for 2021 tax returns). If any due date falls on a
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
treat Form 8944 as being submitted on time if the envelope containing
Form 8944 is properly addressed, contains sufficient postage, and is
postmarked by the U.S. Postal Service on or before the due date, or
sent by an IRS-designated private delivery service on or before the due
date.
Any request submitted after the requested date will only be reviewed
under limited circumstances. Generally, the delay in submission must be
due to unusual or unforeseen, and unavoidable circumstances. If you
are submitting Form 8944 after the required date, attach a statement to
the form explaining the reason(s) why it is being submitted late.

Where To File
Mail the completed Form 8944 and any required attachments to:
Internal Revenue Service
310 Lowell Street
Stop 983
Andover, MA 01810
Allow 4–6 weeks to receive notification of approval or denial of your
waiver request.

Approval of Waiver
If your waiver is approved, you should document your waiver reference
number and approval letter date on line 2 of Form 8948. This should be
done for each covered return you file on paper. See Form 8948 for more
information.

Denial of Waiver
If your waiver is denied, you must file a properly completed Form 8948
with any paper return you prepare and file.

Telephone Help
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
the IRS at 866-255-0654.

Specific Instructions
Line 1. Enter the calendar year for which you are requesting a hardship
waiver. Indicate the type of submission by checking the “Original” or
“Reconsideration” box. An original submission is your first request for a
hardship waiver for the calendar year entered on this line. A
reconsideration is when you are submitting additional information to the
IRS that you feel may overturn the denial of an originally submitted
request.
Line 2. Enter your name and complete address.
Line 3. You are required to enter all eight digits of your PTIN on line 3.
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
www.irs.gov/PTIN to apply for a PTIN.
Line 4. Enter the telephone number where we can contact you if we
have questions about your hardship waiver request.
Line 5. If you are a tax return preparer in a firm and the members of the
firm in the aggregate reasonably expect to file 11 or more covered
returns during the calendar year for which you are requesting a hardship
waiver, check the “Yes” box and enter your firm’s name and EIN. If you
are a tax return preparer who is not a member of a firm, check the “No”
box.

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Form 8944 (Rev. 9-2021)

If you are a tax return preparer who reasonably expects to file
fewer than 11 covered returns during the calendar year for
which you are requesting a hardship waiver, you may still be
CAUTION required to e-file the covered returns you prepare and file if
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.
Line 6. Check the box(es) beside the form(s) for which the hardship
waiver is being requested.
Line 6(i). For each type of return checked, enter the total number of tax
returns you filed in the calendar year before the calendar year entered
on line 1.
Line 6(ii). For each type of return checked, enter an estimate of the total
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
reasonably expect your clients will choose to have completed in a paper
format and will file with the IRS themselves. Also, do not count returns
that you do not expect to e-file for various reasons. For example, do not
count forms that cannot currently be filed electronically (such as Form
1041-QFT). For more information, see Notice 2011-26 as modified by
Notice 2020-70.
Line 6(iv). If you answered “Yes” to question 5, enter the number of tax
returns all of the preparers in your firm reasonably expect to file in the
calendar year entered on line 1. When determining this estimate, do not
count any return that would be excluded for the reasons provided earlier
in the instructions for line 6(ii).
Line 7. Check the appropriate box to indicate the reason for the
hardship waiver request. Check only one box.
Line 7a. If you checked box 7a, you must attach a copy of the
bankruptcy court documentation.
Line 7b. If you checked box 7b, you must complete lines 8 and 9. See
Line 8 and Line 9 below for more information.
Line 7c or 7d. If you checked box 7c or 7d, you must complete line 9.
See Line 9 below for more information.
Note. If you are located in an area without internet access, check box
7d to request a waiver for this hardship and complete line 9.
Line 8. Waivers filed for economic hardship must have line 8 completed.
In the “Net Income” box, enter your average return preparation fees or
annual net income generated by your preparation activities. Enter the
cost estimates from two third parties. These cost estimates must reflect
the total amount that each third party will charge for purchasing a
computer (if you do not have a computer), software, software upgrades,
programming for your current system, and the costs to produce your
electronic files. If you do not provide two written cost estimates from
third parties, your request will be denied. Cost estimates must be
calculated for the calendar year entered on line 1. A cost estimate
calculated for a year other than the calendar year entered on line 1 will
not be accepted.

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CAUTION

If you are claiming economic hardship, your waiver will be
denied unless you check box 7b and complete lines 8 and 9.

Line 9. If you checked box 7b, 7c, or 7d, you must explain in detail the
hardship that caused you to file this waiver. Waivers filed for economic
hardship must include an explanation of how the estimated additional
costs documented on line 8 would cause an economic hardship.
Waivers filed for a Presidentially declared disaster must include
documentation of the direct impact of the disaster on your ability to
electronically file tax returns. Waivers filed for other hardships must
provide complete documentation detailing the hardship described on
line 9 and the hardship’s impact on your ability to electronically file tax
returns. If you attach additional sheet(s), include on each sheet the
name entered on line 2 and the PTIN entered on line 3.
A hardship waiver request based on the lack of an Electronic
Filing Identification Number (EFIN) will not be considered. It is
your responsibility to ensure that you have taken all steps to
CAUTION comply with the e-filing requirement.

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Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue laws of the
United States. Code section 6011(e)(3) generally requires specified tax
return preparers to file income tax returns electronically that they
prepare and file for individuals, estates, and trusts. Tax return preparers
who meet the definition of specified tax return preparer use this form to
request a hardship waiver from this general requirement. Requesting a
hardship waiver is optional; however, if you request a hardship waiver,
you must provide the information requested on this form. Section 6109
requires you to provide your identifying number. We may disclose this
information to the Department of Justice for civil or criminal litigation
and to cities, states, the District of Columbia, and U.S. commonwealths
or possessions to administer their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal and state
agencies to enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat terrorism. Failure to
provide the requested information may prevent the processing of this
form; providing false information may subject you to penalties. You are
not required to provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the form displays a valid
OMB control number. Books or records relating to a form must be
retained as long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax returns and
return information are confidential, as required by Code section 6103.
The time needed to provide this information may vary depending on
individual circumstances. The estimated average time is:
Recordkeeping . . . . . . . . . . . . 5 hr., 44 min.
Learning about the law or the form . . . . . . . . 28 min.
Preparing and sending the form . . . . . . . 1 hr., 46 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 8944 simpler, we would be
happy to hear from you. You can send us comments through
www.irs.gov/FormComments. Or you can write to the Internal Revenue
Service, Tax Forms and Publications Division, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224. Do not send Form 8944 to this
address. Instead, see Where To File, earlier.