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14247: Form 8948 - Preparer Explanation for Not Filing Electronically


1040 Individual Generally

How do I opt out of electronically filing a tax return? 
 

Form 8948 is used only by specified tax return preparers to explain why a particular return is being filed on paper. If a taxpayer opts to paper file a tax return, or the return is unable to be e-filed, the preparer must include a Form 8948, Preparer Explanation for Not Filing Electronically, with the paper filed submission. 

To generate this form in Drake, go to the first Other Forms tab > 8948 Explanation for Not Filing Electronically and select the check box next to the reason the return is being paper filed. Once a selection is made on this screen, Form 8948 will produce in the View/Print mode and EF Message 5046 will produce to stop electronic filing per the opt-out form.  

EF Message 5046 states:

INELIGIBLE FOR E-FILE: Form 8948 is present on the return. The return cannot be e-filed.

Form 8948 must be mailed in with the return. If box 1 on screen 8948 is marked, you must keep a signed copy of the taxpayer's "opt out" statement (listed as "EF Opt Out" in View/Print mode) on file with your copy of the return.

EF Message 5046 may also prevent e-filing of the state return. If the state return will still be e-filed, do so before generating Form 8948 for the federal return. State returns may or may not require their own version of an e-file opt-out form. See the data entry FAQ page for a particular state for more information on that state's e-filing requirements.

For more information, see Form 8948 instructions


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