We are preparing a 2018 Federal and Virginia fiduciary ta return. Is there a Virginia equivalent to the IRS form 8948 (Preparer Explanation of not E-Filing Tax Return) ?  There appears to be a 770 Waiver Request but that seems to apply to a "global" situation of not efiling any returns rather than specific fiduciary returns. I do not think that is the appropriate form. I see the e-filing requirements for preparers but do not see a form to use if unable to efile.