Form 8948 paper filing exception
Form 8948, Preparer Explanation for Not Filing Electronically, is used by preparers who need to file electronically, but due to unresolvable e-file rejections, may need to paper file some returns.
If you need to paper file a return, attach Form 8948, and have it signed by the taxpayer. File Form 8948 with the tax return that is filed on paper.
- If you're filing Form 8948 due to a rejection that you're unable to resolve due to IRS e-file specification limitation or a master file rejection, enter the rejection code inERC number.
- If you're filing Form 8948 due to an UltraTax CS rejection that can't be resolved due to a program issue, enter the rejection code inUltraTax CS ERC number.
- If you're filing Form 8948 because the return contains a form that can't be filed electronically using UltraTax CS, enter the schedule or form number in theForm not supported for electronic filing by UltraTax CSstatement window.
note
The following are forms that can't be filed electronically using UltraTax CS:
- 4563, Exclusion of Income-Bona Fide Residents of Am Samoa
- 5713, International Boycott Report
- 8820, Orphan Drug Credit
- 8866, Property Depreciated using Income Forecast Meth
- 8873, Extraterritorial Income Exclusion
- 8909, Energy-Efficient Appliance Credit
- 8923, Mine Rescue Team Training Credit
