Announcement 2010-96 was released today to provide guidance on requesting hardship waivers from the new preparer e-file requirement. Form 8944 is the necessary form and may be submitted at any time; however, notifications of approval or denial will not be made after final regulations and a final revenue procedure are issued in early 2011. See: http://www.irs.gov/pub/irs-drop/a-10-96.pdf and http://www.irs.gov/pub/irs-pdf/f8944.pdf.
On a related note, draft Form 8948 (Preparer Explanation for Not Filing Electronically) has also been released. See: http://www.irs.gov/pub/irs-dft/f8948--dft.pdf
This new information will be added shortly to the e-file mandate page on IRS.gov: http://www.irs.gov/taxpros/providers/article/0,,id=223832,00.html
Please cascade this information to all tax professional members and other interested parties.
James R. Kinsey
Sr Stakeholder Liaison Specialist
Communication, Liaison & Disclosure