Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

e-file Waiver Issue: Final or Last Required Return

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 2018 calendar year.  These returns are typically filed during calendar year 2019.   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 2018 calendar year, such requests for waivers will generally be granted.