Monday, December 20, 2010

ACTION: efile Mandate Waiver Procedures

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: and
On a related note, draft Form 8948 (Preparer Explanation for Not Filing Electronically) has also been released.  See:
This new information will be added shortly to the e-file mandate page on,,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
SB/SE Division
Work 408-817-6842
Fax 408-817-4601