1040 - US ELF: Form 8948 - Paper Filing Exception

Alerts and notices

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.

  • If you're filing Form 8948 due to a rejection that you are not able to resolve due to IRS e-File specification limitation or a master file rejection, enter the rejection code in the ERC number field.  
  • If you're filing Form 8948 due to an UltraTax CS rejection that cannot be resolved due to a program issue, enter the rejection code in the UltraTax CS ERC number field.
  • If you're filing Form 8948 due to the return containing one of the forms that cannot be filed electronically using UltraTax CS, enter the schedule or form number in the Form not supported for electronic filing by UltraTax CS statement dialog.  Below is a list of forms that cannot be filed electronically using UltraTax CS.
    4563 Excl 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