Other Items Related to Form 8948
Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.
Form 1040A, U.S. Individual Income Tax Return
Annual income tax return filed by citizens and residents of the United States.
Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents
Income tax return filed by certain citizens or residents of the United States.
Form 1041, U.S. Income Tax Return for Estates and Trusts
The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041 to report: the income, deductions, gains, losses, etc. of the estate or trust, the income that is either accumulated or held for future distribution or distributed currently to the beneficiaries, any income tax liability of the estate or trust, and employment taxes on wages paid to household employees.
Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return
Taxpayers complete this form, or their electronic return originator (ERO), when they need to submit certain paper documents to their electronically filed tax return. Form 8453 is used as a transmittal document only for the items shown on the front of Form 8453.
Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing
Every estate or trust electronically filing a Form 1041 must file a signed Form 8453-F in order to: authenticate the electronic Form 1041, transmit accompanying paper schedules/statements, authorize the e-filer to transmit by a third party transmitter, and authorize electronic funds withdrawal to pay owed federal tax.
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.
Form 8946, PTIN Supplemental Application For Foreign Persons Without a Social Security Number
Foreign persons without a social security number use this form to obtain a preparer tax identification number (PTIN).
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)
This notice applies to tax return preparers who are required by law to electronically file certain income tax returns for individuals, estates, and trusts.
Revenue Procedure 2011-25
This revenue procedure provides guidance to specified tax return preparers regarding the format and content of requests for waiver of the magnetic media (electronic) filing requirement due to undue hardship, and regarding the time and manner in which specified tax return preparers who seek an undue hardship waiver of the electronic filing requirement must submit their written requests for consideration by the IRS, under section 6011(e)(3) and § 301.6011-7 of the Regulations on Procedure and Administration (26 CFR Part 301).