Specified tax return preparers use this form to request an undue hardship waiver from the section 6011(e)(3) requirement to electronically file returns of income tax imposed by subtitle A on individuals, estates, and trusts. Current Revision Form 8944PDF Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 8944 Notice 2011-26, Administrative Exemptions to the Specified Tax Return Preparer Electronic Filing Requirement Under Internal Revenue Code § 6011(e)(3) and Regulations Under § 6011(e)(3) Other Current Products Related Items About Form 8948, Preparer Explanation for Not Filing Electronically
