When to File Form 8948

Tax preparers are required to file an electronic return when they’re preparing a federal income tax return in exchange for compensation. The Internal Revenue Service wants tax preparers to do the same for not only individuals but for estates and trusts as well. 

As for when to file this tax form, file it when you mail the prepared return to the Internal Revenue Service. Attach Form 8948 like you would attach any other tax forms to the 1040 and mail it to the IRS.

Under normal circumstances, tax preparers have to file an electronic return, but sometimes, that might not be an option, or the taxpayer the tax preparer filing the return on behalf may want a paper return rather than an electronic one. These kinds of situations along with the federal income tax return including tax forms that cannot be electronically make tax preparers file a paper tax return. Since the IRS wants an electronic return from tax preparers, Form 8948 must be attached to the tax return of the taxpayer to explain why the preparer isn’t filing an electronic return.

There are multiple reasons you can choose as to why you’re filing a paper tax return. These are as follows.

  • The taxpayer chose to file the return on paper.
  • The preparer (you) received a waiver from filing an electronic return.
  • The preparer is a member of a recognized religious group that opposes filing electronically.
  • The return was initially rejected by the IRS e-file and the condition of the rejection wasn’t resolved. Enter the reject code and the number of attempts you’ve had to resolve the rejection.
  • The tax preparation software you use doesn’t support certain tax forms. Enter the forms and schedules. 
  • The preparer isn’t eligible to file electronically because the preparer is a foreign preparer without a Social Security Number.
  • The preparer is ineligible for using IRS e-file.
  • Other; enter a brief explanation as to why you’re filing this return on paper.

You can check one or more boxes that suit the situation. For example, if the tax preparation software you’re using to prepare the tax return doesn’t have tax forms that you need to file with the tax return and you 

Where to get the tax preparer explanatory statement?

Since you’re going to need Form 8948 only when you need to file a paper tax return, it cannot be filed electronically. So, you must obtain a PDF copy of the form and print out to fill it out OR you can use the TaxUni PDF filler to fill out a copy online and print it out with what you entered on the form. It works easy and doesn’t take much time to complete as Form 8948 is only made up of a single page. Get Form 8948 for the 2022 tax season. If this is your first time filing it and you need instructions to file, read Form 8948 instructions. 

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