1040 - US ELF: Form 8948 - Paper Filing Exception

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Form 8948, Preparer Explanation for Not Filing Electronically, is used by preparers who are required to electronically file, but due to some unresolvable e-File rejections, may need to paper file some returns.  If you need to paper file a return, attach Form 8948 to the paper tax return you prepare and furnish to the taxpayer for the taxpayer's signature.  File Form 8948 with the tax return that is filed on paper.

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