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Generating individual Form 8948 and taxpayer's e-file opt-out statement

by ProConnect Tax Online Updated 3 months ago

Starting January 1, 2012, the IRS requires preparers who anticipate preparing more than 10 Federal individual or trust tax returns during the year to file these returns electronically. If the preparer is a member of a firm. this requirement applies to the firm's total number of returns filed.

Form 8948, Preparer Explanation for Not Filing Electronically, is also available for other reasons for not E-Filing such as Taxpayer does not want to E-File their return.
This Form should be used to explain the reason you cannot meet the above requirements for a federal or trust tax return that you prepared for your client. 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.

Per the IRS FAQ:

14. Can my clients choose not to e-file?

Yes. Even if you are a specified tax return preparer, your clients may independently choose to file on paper. Preparers should document each client?s choice to file in paper format and keep a signed copy of the statement on file. See below for recommended language for this statement. Do not send the statement to the IRS or attach it to the client?s tax return. Instead, attach Form 8948, Preparer Explanation for Not Filing Electronically, to your client?s paper return and check box 1. Include your PTIN on each tax return where requested.

15. What is the recommended language for documenting a taxpayer?s choice to file on paper?

My tax return preparer [INSERT PREPARER'S NAME] has informed me that s/he may be required to electronically file my [INSERT TAX YEAR] income tax return [INSERT TYPE OF RETURN: Form 1040, Form 1040A, Form 1040EZ, Form 1041] if s/he files it with the IRS on my behalf. I do not want to file my return electronically and choose to file my return on paper forms. My preparer will not file my paper return with the IRS. I will file my paper return with the IRS myself. I was not influenced by [INSERT PREPARER'S NAME] or any member of his/her firm to sign this statement.

Follow these steps to generate Form 8948 in the program:

  1. Go to the Input Return tab.
  2. From the left of the screen, select General and choose Electronic Filing.
  3. Select e-file PDF/Miscellaneous.
  4. Scroll down to the Form 8948 Preparer Explanation for Not Filing Electronically section.
  5. Complete one of the applicable options below. to indicate the reason why this return is not being e-filed.

Don't complete more than one option.

  1. Check the box labeled Taxpayer(s) chose to file return on paper.
    • If the taxpayer is electing to opt-out, the "Form 8948 Taxpayer's Opt-Out statement" must be signed and kept for your records. To locate the statement:
      1. Click on the Check Return tab.
      2. Click on e-file Opt-Out
        • This statement can't be modified in Lacerte.
        • If the Form 8948 and/or e-file Opt Out statement doesn't generate, make sure Federal isn't selected in Electronic Returns on Screen 1, Client Information.
  1. Enter the Waiver reference number [Override].
  2. Enter the Waiver approval date [Override].
  1. Check the box labeled Preparer is a member of a recognized religious group that is conscientiously opposed to e-file.
  1. Enter the Reject error code.
  2. Enter the Number of attempts to resolve reject.
  1. Enter the Form, or
  2. Enter the Schedule.
  1. Check the box labeled Preparer is ineligible to file electronically because IRS e-file does not accept foreign preparers without SSNs.
  1. Check the box labeled This preparer is currently ineligible to e-File.
  2. Enter the reason in the Other: Describe other reasons the preparer is unable to e-File (Ctrl+E) field.
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