The taxpayer, otherwise required to e-file, will be filing their Final return, or last return they are required to file, for a tax period covering all or part of the 2017 calendar year. These returns are typically filed during calendar year 2018. Examples of this situation could include a final return filing due to a corporate dissolution, merger or acquisition.
The taxpayer will need to follow Notice 2010-13 in requesting a waiver. In the subject line or body of the waiver request they will indicate this is a “Waiver for a Final Federal Return Filing” and provide all applicable information. For taxpayers filing their final or last required return covering all or part of the 2017 calendar year, such requests for waivers will generally be granted.