SECTION 6. WAIVER REQUEST

FORM CLAIMING UNDUE HARDSHIP

.01 To request an undue hardship waiver the specified tax return preparer must complete a Form 8944, Preparer e-file Hardship Waiver Request, and submit the completed form and the documentation required by the instructions to the form to the IRS at the address provided in the instructions to the form. (Note Form 8944 and accompanying instructions have not been published by the IRS as of the date of the release of this notice. The IRS will publish a final Form 8944 when available.)

.02 In completing Form 8944, the specified tax return preparer seeking the waiver must provide all information requested by that form. This information may include:

(1) The name, address, email address, telephone number and other contact information for the requesting specified tax return preparer;

(2) The specified tax return preparer’s preparer tax identification number (PTIN), and, if the specified tax return preparer is a member of a firm, the firm’s employer identification number (EIN);

(3) The reason for the waiver request, for example, financial hardship, personal hardship (personal or business casualty, bankruptcy, other), or other hardship (technical or systems-based, client-based);

(4) The calendar year for which the waiver is being requested;

(5) The type of individual income tax form or forms to which the waiver is to apply, or a statement that the specified tax return preparer is seeking a general undue hardship waiver applicable to the specified tax return preparer for all individual income tax returns the specified tax return preparer may file in that calendar year;

(6) Information regarding the specified tax return preparer’s history of filing in

2010–51 I.R.B. 880 December 20, 2010

wise delivering of the paper tax return to the IRS by the preparer, any member, employee, or agent of the preparer, or any member, employee, or agent of the preparer’s firm, and includes any act or acts of assistance beyond providing filing or delivery instructions to the taxpayer. Section 301.6011–6(a)(4)(ii), however, provides that an individual income tax return will not be considered to be filed, as defined in § 301.6011–6(a)(4)(i), by a tax return preparer or specified tax return preparer if the tax return preparer or specified tax return preparer who prepared the return obtains, on or prior to the date the return is filed, a signed (by both spouses if a joint return) and dated written statement from the taxpayer that states the taxpayer chooses to file the return in paper format, and that the taxpayer, and not the preparer, is submitting the paper return to the IRS.

.02 A tax return preparer or specified tax return preparer should document a taxpayer’s choice to file in paper format in the manner prescribed in this revenue procedure.

.03 A taxpayer’s choice to file an individual income tax return in paper format must be in writing, must affirm that the taxpayer is choosing to file the return in paper format, and must affirm that the taxpayer, and not the preparer, is filing the return. This written statement must be signed by the taxpayer (by both spouses if a joint return) and dated on or before the date the taxpayer’s return is filed with the IRS. The choice to file in paper format is the taxpayer’s alone.

.04 If signed and dated by the taxpayer on or before the date the subject individual income tax return is filed with the IRS, the following statement contained in the signed writing will be sufficient to show that a taxpayer chooses to file the taxpayer’s return in paper format and that the taxpayer, and not the tax return preparer or specified tax return preparer, will file the return:

My tax return preparer [INSERT PREPARER’S NAME] has informed me that [INSERT s/he] may be required to electronically file my [INSERT TAX YEAR] individual income tax return

[INSERT TYPE OF RETURN: Form 1040, Form 1040A, Form 1040EZ, Form 1041, Form 990–T] if [INSERT s/he] files it with the IRS on my behalf. I do not want to file my return electron

mation provided is true, correct and complete; and

(13) Any other information the IRS determines necessary or helpful in considering whether to grant a waiver request as set forth in forms, instructions, or other guidance.

.03 The Form 8944 must be signed and dated.

.04 The Form 8944 and any notice from the IRS granting an undue hardship waiver should not be attached to a taxpayer’s paper individual income tax return.This form and any notice should be retained by the tax return preparer.