Sometimes a return may need to be paper filed with the IRS. To do this, you'll mark the return for paper filing in the program, and file Form 8948, Preparer Explanation for Not Filing Electronically.
Form 8948 Taxpayer's Opt-Out statement must be signed and kept for your records when a taxpayer chooses to file their return on paper. The statement will be labeled e-file Opt-Out on the Forms tab of Lacerte. It can't be edited in the program. For more information on documenting a taxpayer's choice to paper file, see Rev. Proc. 2011-25.
Follow these steps to mark the return for paper filing:
- Go to Screen 1, Client Information.
- Under the Electronic Return section, make sure the Federal box isn't checked.
- The program will recognize the client file as being paper filed and will no longer produce e-file diagnostics, e-filing instructions, or Form 8879.
Follow these steps to generate Form 8948 in the program:
- Go to Screen 4, Electronic Filing.
- Click on e-file PDF/Miscellaneous from the left navigation panel.
- Scroll down to the Form 8948 Preparer Explanation for Not Filing Electronically section.
- Check only one box to indicate why this return isn't being e-filed.
- For Taxpayer(s) chose to file return on paper, enter the Waiver reference number [O] and the Waiver approval date [O] if applicable.
- For Return was Rejected by IRS, enter the Reject error code and the Number of attempts to resolve reject.
- Check out this article for information on paper filing rejected electronic returns.
- For Software does not support the following items on the return, enter the Form or the Schedule.
- For This preparer is currently ineligible to e-File, enter the reason in Other: Describe other reasons the preparer is unable to e-File (Ctrl+E).
