- Form 8948: Starting in tax year 2010, the IRS is mandating individual e-file for anyone preparing more than 100 returns. Entries for not filing the Federal return electronically has been entered in 8948 Preparer Explanation for Not Filing Electronically, but the Form 8948 User Option is currently set to "Suppress." Please double check your inputs or verify that the option is set to "When Applicable" if you need to file Form 8948. (ref. #15453)
How to generate Form 8948:
- From the Input Return tab, go to General ⮕ Electronic Filing ⮕ e-file PDF/Miscellaneous.
- Scroll down to the section Form 8948 Preparer Explanation for Not Electronically Filing.
- Complete the applicable input for the reason not filing electronically:
- Taxpayer chose to file return on paper - Check the box if the Taxpayer chose to file the return on paper. This input will also trigger the Form 8948 Taxpayer Opt Out Statement consent form for the preparer to keep on file.
- Preparer is a member of a religious group opposed to e-file - Check the box if the preparer is a member of a religious group opposed to e-file.
- Complete the Return Rejected by IRS section if the return was rejected by IRS e-file and the reject condition could not be resolved.
- Complete the Software Items not Supported section if the preparer's e-file software package does not support the form for e-file.
- Preparer is Ineligible to file electronically because IRS e-file does not accept foreign preparers without SSNs - check the box if the preparer is ineligible to file electronically because the IRS e-file does not accept foreign preparers without SSNs that live and work abroad.
- The preparer is currently ineligible to e-file due to an IRS sanction - check the box if the preparer is currently ineligible to e-file due to an IRS Sanction.
- Describe other reasons the preparer is unable to e-file - Describe below the circumstances that prevented the preparer from filing this return electronically
- View the Form 8948 in the Check Return tab. The program will also generate an e-file Opt Out statement for the taxpayer to sign.
- Form 8948 must be attached to the tax return that is mailed to the IRS. A copy of this form should also be provided with your clients copy of their individual or trust tax return.
If the Form 8948 is not generating, check the diagnostics to see if any are generating.