Form 8948 for previous tax years

[joefts]

I am preparing returns for a client that must file from 2015 on and I know that e-filing is unavailable for more than 2 years prior to current tax year, but will those requiring paper filing still require Form 8948? If so, will that be explained on line 6c?

[sjrcpa]

Opinions on this vary.

I include the 8948. My reason is "efiling is no longer available for 20XX tax returns."

[itonewbie · Accepted solution]

If the return is for a year that can no longer be e-filed, we do not include the form for these return based on these instructions for F.8948:

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Additionally, certain covered returns cannot be e-filed if they have attached forms, schedules, or documents that the IRS does not accept electronically and these forms, schedules, or documents cannot be sent to the IRS separately using Form 8453 or Form 8453-F as a transmittal document. In any of these situations, the preparer does not need to complete and submit Form 8948.

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[Just-Lisa-Now-]

California has their own form to opt out of Efiling...but it says Do Not Attach to return.....so, ummm why am I filing it out if its not going with the return?

[itonewbie]

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@Just-Lisa-Now- wrote:

California has their own form to opt out of Efiling...but it says Do Not Attach to return.....so, ummm why am I filing it out if its not going with the return?

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That's merely for FTB's inspection, if they ever do look into your records.  But FTB, just like the IRS, does require taxpayer signature on the form (statement for the IRS) if it's the client who declines to e-file.

[Just-Lisa-Now-]

Ive never had any client that's declined to Efile, its always because its either too late to Efile or its been rejected and paper is the only option.