Tax Preparers E-Filing Rules Review: Kiplinger Tax Letter
Tax preparers who expect to file more than 10 returns in a year are expected to file them electronically. But there are some exceptions.


Getting the right tax advice and tips is vital in the complex tax world we live in. The Kiplinger Tax Letter helps you stay right on the money with the latest news and forecasts, with insight from our highly experienced team (Get a free issue of The Kiplinger Tax Letter or subscribe). You can only get the full array of advice by subscribing to the Tax Letter, but we will regularly feature snippets from it online, and here is one of those samples…
Here's a review of the tax preparer e-filing rules, which have been around since 2011. Paid tax preparers who expect to file more than 10 Forms 1040, 1040-SR, 1040-NR or 1041, or any combination of those during the year, must electronically file them. There are three escape hatches.
- First, clients can opt out of e-filing. Returns that clients mail to the IRS aren’t treated as filed by the preparer and don’t count against the 10-return cap. Clients who choose this option must do so in writing. Preparers must keep a copy of the signed statement in their file and attach Form 8948 to the tax return that the client mails to the IRS. Note that preparers can provide filing instructions, addressed envelopes, stamps, etc., as long as the client actually mails the return.
- Second, preparers can request a hardship waiver on Form 8944. Preparers seeking a hardship waiver must generally send Form 8944 to the IRS by February 15 of the year for which a waiver is sought. Waivers are valid for one calendar year. If you get one, don’t attach it to your client’s tax return. Instead, attach Form 8948.
- Third, there are a few administrative exemptions. For example, preparers who are members of certain religious groups that are conscientiously opposed to electronic technology needn’t e-file. Again, attach Form 8948 to the return.
See kiplinger.com/letterlinks/preparerefile for a helpful set of FAQs on this subject.

Sign up for Kiplinger’s Free E-Newsletters
Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.
Profit and prosper with the best of expert advice - straight to your e-mail.
This first appeared in The Kiplinger Tax Letter. It helps you navigate the complex world of tax by keeping you up-to-date on new and pending changes in tax laws, providing tips to lower your business and personal taxes, and forecasting what the White House and Congress might do with taxes. Get a free issue of The Kiplinger Tax Letter or subscribe.
Related stories

Joy is an experienced CPA and tax attorney with an L.L.M. in Taxation from New York University School of Law. After many years working for big law and accounting firms, Joy saw the light and now puts her education, legal experience and in-depth knowledge of federal tax law to use writing for Kiplinger. She writes and edits The Kiplinger Tax Letter and contributes federal tax and retirement stories to kiplinger.com and Kiplinger’s Retirement Report. Her articles have been picked up by the Washington Post and other media outlets. Joy has also appeared as a tax expert in newspapers, on television and on radio discussing federal tax developments.
-
-
Mortgage Demand Ticks Up for First Time in 3 Weeks
Weekly mortgage applications improve despite the 30-year fixed rate edging back up to its highest level in 4 weeks, economist says.
By Joey Solitro Published
-
How To Get the Best Savings Account Bonuses
By opening the right savings account today, you could be maximizing your earnings through both compound interest and cash bonuses.
By Erin Bendig Published
-
More People Are Paying This Tax On Investment Income Each Year: Kiplinger Tax Letter
Tax Letter The number of returns reporting the net investment income tax has more than doubled and revenue from the tax has grown by $38 billion over the past decade.
By Joy Taylor Published
-
Don't Overlook Tax on Crypto Staking Rewards: Kiplinger Tax Letter
Tax Letter The IRS has issued guidance on crypto staking rewards, but broker reporting on digital asset sales won't start until 2025.
By Joy Taylor Published
-
Take Advantage of the Lifetime Estate and Gift Tax Exemption While You Still Can: Kiplinger Tax Letter
Tax Letter And while you’re at it, check out whether you live in a state with an estate or inheritance tax.
By Joy Taylor Published
-
Is Tax Relief for Marijuana Businesses Coming?: Kiplinger Tax Letter
Tax Letter Marijuana businesses get tax relief in some states to help with their thorny income tax issues.
By Joy Taylor Published
-
IRS Targets Unreported Foreign Accounts: Kiplinger Tax Letter
Tax Letter The IRS devotes significant resources to ensure timely reporting of overseas financial accounts.
By Joy Taylor Published
-
Claiming the Employee Retention Tax Credit is an IRS Audit Red Flag: Kiplinger Tax Letter
Tax Letter Tackling improper ERTC claims is one of the IRS’s biggest enforcement priorities.
By Joy Taylor Published
-
Tax Court Filing Deadlines: Kiplinger Tax Letter
Tax Letter How broad is a U.S. Supreme Court case on Tax Court filing deadlines?
By Joy Taylor Published
-
IRS 10-Year Rule for Inherited IRAs: Kiplinger Tax Letter
Tax Letter The IRS’ interpretation of the 10-year cleanout rule on inherited IRAs can be complicated.
By Joy Taylor Published