E-file requirement


Form 8948 is for a voluntary waiver of e-file requirements. This is a choice the taxpayer must make without regard for mandates set forth by the IRS for the tax preparer. The taxpayer must provide the tax preparer with a signed waiver document before the due date of the return stating that the taxpayer chooses to file his or her return in paper format. The taxpayer and not the preparer must submit the paper return to the IRS. For married taxpayers the IRS states that they will accept a signed statement from one taxpayer but best practice is to receive a signature from both spouses. The signed taxpayer choice statement is kept in the client file and not attached to the return. If the taxpayer chooses to file his or her return on paper the preparer must attach Form 8948, Preparer Explanation for Not Filing Electronically to the return.