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video will be going over IRS form 8944 prepare e-file hardship waiver request if youre a taxpayer your tax return preparer usually will be required to file tax returns electronically ing to the Internal Revenue code if they expect to file tax returns for at least 11 or more taxpayers during a calendar year this is known as a specified tax return preparer and their Internal Revenue code requires specified tax return preparers to either file electronically or to use IRS form 8944 to request an undo hardship waiver from the Internal Revenue code requirement on electronic tax returns so by walking through this form well better understand if this happens to your tax return preparer the IRS defines covered returns as any tax return for individuals as States or trusts a waiver is not needed for any other return that is not accepted electronically by the IRS or if the IRS has instructed certain taxpayers not to file electronically if your tax return preparer and the covered returns you are p
