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Form 8879 is used to authorize the electronic filing (e-file) of original and amended returns. Use this Form 8879 (Rev. January 2021) to authorize e-file of your Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040- X, for tax years beginning with 2019.
Taxpayers and electronic return originators (EROs) use this form to send any required paper forms or supporting documentation listed next to the checkboxes on the front of the form. Form 8453 is used solely to transmit the forms listed on the front of the form. Do not send Forms W-2, W-2G, or 1099-R.
Opt out of e-filing a return - Form 8948. Use Form 8948 to explain why a particular return is being filed on paper. to select the reason for not e-filing the return.
You should file Form 8508 at least 45 days before the due date of the returns for which you are requesting a waiver. Refer to General Instructions for Certain Information Returns at IRS.gov/1099GeneralInstructions.
File Form 8948 with the tax return that is filed on paper.
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Form 8948 is used only by specified tax return preparers (defined below) to explain why a particular return is being filed on paper. A specified tax return preparer may be required by law to electronically file (e-file) certain covered returns (defined below).
Requesting a waiver from the electronic filing requirement Request the waiver by submitting Form 8508, Request for Waiver from Filing Information Returns Electronically PDF. An approved waiver request only provides exemption from the electronic filing requirement for the current tax year.
For tax years other than 2020, if you have APTC in any amount, you must file a Form 8962, and attach it to your federal income tax return for that year. You will use Form 8962 to reconcile the difference between the APTC made on your behalf and the actual amount of the credit that you may claim on your return.

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