Specified tax return preparers use this form to explain why a particular return is being filed on paper. Current revision Form 8948 PDF Recent developments None at this time Other items you may find useful All Revisions for Form 8948 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) Revenue Procedure 2011-25 Other Current Products Related About Form 1040-A, U.S. Individual Income Tax Return About Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return About Form 8944, Preparer e-file Hardship Waiver Request About Form 8946, PTIN Supplemental Application For Foreign Persons Without a Social Security Number