E-file Hardship Waiver Request for Form 1040-SR

 

Preparers use Form 8944, Preparer e-file Hardship Waiver Request, to request a hardship waiver from the requirements to file returns electronically for individuals, estates, and trusts. Starting with tax year 2019, Form 1040-SR, U.S. Tax Return for Seniors, was made available for use. For purposes of completing and filing Form 8944, checking the box on line 6a will be considered to include Form 1040-SR, in addition to Forms 1040 and 1040-NR.