Form 8944, Preparer e-file Hardship Waiver Request
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.
Other Items You May Find Useful:
Form 8948, Preparer Explanation for Not Filing Electronically
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)
Comment on Form 8944
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