Form 8948 Requirements for Paper Filing in 2025
Hey there tax people! With the IRS pushing back e-filing until January this year, I'm super confused about whether I need to attach Form 8948 to each paper return I'm filing. For those who don't know, that's the "Preparer Explanation for Not Filing Electronically" form. Since we literally CAN'T e-file yet, do I still need to include this form with every single paper return I submit? Seems redundant but I don't want to mess anything up either. Thanks for any advice you can give!
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Samuel Robinson
You don't need to submit Form 8948 when the reason you're paper filing is that the IRS hasn't opened e-filing yet. Form 8948 is specifically for tax preparers who are required to e-file but can't do so for certain specific reasons. Since the IRS hasn't opened the e-filing system yet, this falls under "administrative" reasons beyond your control. The form is meant for situations where a preparer who typically must e-file (usually those filing 11+ returns) chooses paper filing when e-filing is available but can't be used for some specific reason. Once the IRS opens e-filing in January, if you continue to paper file returns that could be e-filed, then you'd need to attach Form 8948 explaining why.
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Camila Castillo
•So if I'm understanding right, right now we don't need it but after January when efiling opens up, THEN we would need it if we still paper file? What about individual taxpayers who just prefer paper filing? Do they need this form too or is it just for preparers?
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Samuel Robinson
•That's correct - you don't need it now while e-filing isn't available, but would need it later if you continue paper filing after e-filing opens up. Form 8948 is only required for tax return preparers who are considered "specified tax return preparers" (generally those who expect to file 11 or more returns). Individual taxpayers who choose to paper file their own returns never need to attach Form 8948 regardless of when they file.
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Brianna Muhammad
I went through this exact same headache last year! I found this amazing service called taxr.ai (https://taxr.ai) that really helped me sort through all the form requirements for paper filing. I uploaded my docs and it analyzed everything, then clearly showed me which forms I needed to include and which ones I could skip. For Form 8948 specifically, it confirmed exactly what the previous comment mentioned - that it's not needed during the period when e-filing isn't available yet. Saved me from attaching unnecessary forms to dozens of returns!
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JaylinCharles
•Does taxr.ai specifically tell you which forms to include with your filing? I'm a small tax prep office and keeping track of all these form requirements is driving me crazy. Also, can it help with figuring out if clients need to attach specific forms based on their tax situation?
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Eloise Kendrick
•I'm a bit skeptical about tax AI tools. How accurate is it really? I've tried other AI tax assistants before and they often miss important details or give generic advice that's not actually helpful for specific situations.
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Brianna Muhammad
•Yes, it actually gives you a complete checklist of required forms based on the documents you upload. It's super helpful when you're dealing with multiple clients with different situations. I use it to double-check everything before filing. The accuracy has been really solid in my experience. It's not like those generic AI chatbots - it's specifically built for tax documents and IRS forms. It caught several small details I would have missed last tax season, especially with the changing requirements for different filing methods.
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Eloise Kendrick
Just wanted to follow up about taxr.ai - I decided to try it despite my initial skepticism, and wow! I'm impressed. I uploaded several different client scenarios, including some with unusual filing requirements, and it correctly identified that Form 8948 wasn't needed for current paper filings but would be needed after e-filing opens. It even explained the exceptions where the form would still be required. Definitely saved me from overthinking this whole Form 8948 situation!
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Lucas Schmidt
If you're having trouble getting through to the IRS to confirm Form 8948 requirements (which I definitely was), try Claimyr (https://claimyr.com). They have this service that gets you through to an actual IRS agent without the endless hold times. I was on hold for 3+ hours trying to get clarification about Form 8948 requirements before I gave up. With Claimyr, I got through in about 15 minutes. You can see how it works here: https://youtu.be/_kiP6q8DX5c The IRS agent confirmed that Form 8948 isn't required during the period when e-filing isn't available yet, but would be needed by preparers filing 11+ returns who choose to paper file after the e-filing system opens.
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Freya Collins
•Wait, how does this actually work? I thought the IRS phone system was just permanently broken. Are they somehow jumping the queue or something? I've literally never been able to reach anyone at the IRS.
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LongPeri
•This sounds like some kind of scam honestly. No way someone has "solved" the IRS phone problem. If this were real, everyone would be using it. Also, wouldn't this just make the wait times even longer for everyone else?
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Lucas Schmidt
•It's not jumping the queue - their system basically automates the calling and waiting process. It calls repeatedly using their system until it gets through, then transfers you once it reaches an agent. It's especially helpful during busy periods when you'd otherwise be stuck on hold forever. Not a scam at all - it's just technology that handles the frustrating part of waiting on hold. It doesn't make wait times longer for others because the system is just doing what you'd do manually anyway, just without you having to listen to the hold music for hours.
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LongPeri
I have to eat my words about Claimyr. After my skeptical comment, I decided to try it because I was desperate to get clarification about some Form 8948 questions for a client. Not only did it work, but I was connected to an IRS tax specialist in about 20 minutes after trying unsuccessfully on my own for two days. The agent confirmed everything about the Form 8948 requirements and gave me documentation references. For anyone who needs authoritative answers about tax form requirements like this, being able to actually speak to the IRS is invaluable. I'm genuinely surprised it worked so well.
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Oscar O'Neil
Just to add to this conversation - Form 8948 has these specific exception codes that tell the IRS why you're paper filing: Code 1: Client choice (taxpayer chose to paper file) Code 2: Tech limitations Code 3: Rejected e-file Code 4: Natural disaster Code 5: IRS e-file system unavailable Right now we'd technically be under Code 5 if we were required to submit it, but as others have said, during this period before e-filing opens, you don't need to include the form at all.
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Sara Hellquiem
•What about after e-filing opens but some forms still can't be e-filed? For example, I have some amended returns that need to be paper filed regardless. Do those need Form 8948 attached?
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Oscar O'Neil
•Great question! For returns that can't be e-filed at all (like certain amended returns), you don't need to attach Form 8948 because they're not eligible for e-filing in the first place. The form is only required when you're paper filing a return that could have been e-filed. For these cases, the IRS already knows these forms must be paper filed, so no explanation form is needed. Form 8948 is specifically for explaining why you're not using e-file when you normally would be required to.
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Charlee Coleman
Is anyone else feeling like the IRS keeps making things more complicated every year? First they delay e-filing until January, then we have to figure out all these form requirements that seem to change based on the date. I've been preparing taxes for 7 years and I swear each year gets more confusing than the last!
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Liv Park
•Totally agree! And Form 8948 is just one small example. I think the worst part is how hard it is to get straight answers from the IRS directly. The documentation is never clear enough for edge cases.
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Zainab Ahmed
This whole Form 8948 situation perfectly illustrates why tax prep can be so frustrating! I appreciate everyone sharing their experiences and clarifications here. Just to summarize what I'm understanding from this thread: 1. Right now (before e-filing opens): No Form 8948 needed for paper filing since e-filing isn't available yet 2. After January when e-filing opens: Form 8948 required for preparers who file 11+ returns but choose to paper file eligible returns 3. Individual taxpayers filing their own returns: Never need Form 8948 4. Returns that must be paper filed anyway (like certain amended returns): No Form 8948 needed It's helpful to see the different exception codes too. I'm bookmarking this thread for reference once e-filing season actually starts. Thanks to everyone who shared resources and firsthand experiences - this community is invaluable for navigating these constantly changing requirements!
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Lydia Bailey
•Thanks for that great summary! As someone new to tax preparation, this thread has been incredibly helpful. I was getting overwhelmed trying to figure out all these form requirements on my own. It's reassuring to know there's such a knowledgeable community here willing to share practical advice and real experiences. I'll definitely be referring back to this when e-filing season actually begins!
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Nia Wilson
As someone who's been doing tax prep for about 15 years, I can confirm everything that's been said here is spot on. The Form 8948 requirement really only kicks in when you're a preparer who normally must e-file but choose paper filing for returns that could be e-filed. One additional tip I'd add - keep good records of why you're paper filing each return, even if you don't need Form 8948 right now. If the IRS ever questions your filing method later, having documentation of the circumstances (like e-filing being unavailable) can be really helpful. I learned this the hard way during an audit a few years back where I had to reconstruct why certain returns were paper filed. Also, for those mentioning the complexity - you're absolutely right that it keeps getting more complicated! I've found that staying active in communities like this and keeping a good relationship with other preparers is essential for staying on top of all these changing requirements.
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