Client wants to paper file

[cpabsd]

I e file all clients that quality. This client qualifies but does not want to e file. Do I need to have them sign a form stating it was their choice?

[jklcpa]

form 8948

[Catherine]

Also look for required state opt-out forms. Some get sent in with return, some stay in your files for 3 years. I try to keep copies for my records even of the ones that get mailed in (stamped "COPY").

[Abby Normal]

I charge $25 more for paper filed returns. Sometimes it changes their minds. Sometimes not.

[Richcpaman]

I wouldn't have the client sign an opt-out.

I might charge the client more. (I like this idea)

If I Efile 98-99% of my returns, why should I worry about the 8948?

The 8948 was the nuisance fee from the IRS to force efiling compliance.

Rich

[grandmabee]

I thought it was required to be included in the return? also a signed statement to keep in our files saying we didn't make them paper file.

[Jack from Ohio]

I thought it was required to be included in the return? also a signed statement to keep in our files saying we didn't make them paper file.

You are correct. That IS what the regulations require. My personal and professional ethics, and the requirement of Circ. 230 are my incentives to do it the correct way.

Not everyone shares my level of personal and professional ethics. Not everyone takes Circ. 230 seriously either.

[JohnH]

The 8948 is easy to fill out. You just mark Box 1 indicating that the client wants to paper file. You also need to have something to retain in your files stating that the client was the one who wanted to do it this way. Here's one example statement that I saw online.

Date:___________ RE: Federal Income Tax Return for Tax Year 2013
Our Federal Tax Return Preparer whom is (Preparer Name)has informed me that he may be required to electronically file our 2013 Individual Federal Tax Return Form 1040 if he files it with the Internal Revenue Service on our behalf.

We DO NOT want to file the return electronically and choose to file my or our return on paper forms. My preparer named above will NOT file my or our paper return with the Internal Revenue Service, and I or We will file and mail the return to the IRS ourselves.

In addition I or We hereby assume full responsibility for filing and mailing the said return for 2013 to the IRS to comply with Internal Revenue Service Regulations for timely filing.
I or We was NOT influenced by (Name of Preparer)or any member or associate of his firm to sign this statement

Client Signature Client SSN Date

[Richcpaman]

Jack:

I will give you $10 for the first person on this board who gets some sort of sanction from the IRS for not completing a 8948.

My only exception that would be someone who refuses to Efile.

I have tried to efile, and sometimes, something is wrong and it keeps getting rejected. So I print the paper copy and ask the client to mail it. Does that require an 8948? I guess so. Its the IRS's fault, but we gotta sign a form.

Sorry.

They want all preparers to Efile. So, in order to do that, they tell you to make your clients sign a form if they do not efile....

Typical bureaucratic response to a minor problem.

I especially like the last line... "We was not influenced to sign..." You most certainly were influenced. Who gave you the form?

Rich

[JohnH]

They key element is giving the return to the client to mail. Preparing a return is not filing a return. Only the act of either 1) placing the return in the mail, or 2) transmitting the return electronically, is actually filing. So the statement is redundant on two levels, but it is still a good thing to have in your files.

[cpabsd]

Thanks everyone. I knew there was a form but it has been so long, i could not locate it.

[Jack from Ohio]

My personal and professional ethics, and the requirement of Circ. 230 are my incentives to do it the correct way.

Not everyone shares my level of personal and professional ethics. Not everyone takes Circ. 230 seriously either.

[Don in Upstate NY]

Also look for required state opt-out forms. Some get sent in with return, some stay in your files for 3 years. I try to keep copies for my records even of the ones that get mailed in (stamped "COPY").

New York makes it easy. The client is not allowed to opt out of state e-filing, nor can the preparer charge separately for it.