Kentucky Form 8948-K is a required attachment that specified tax return preparers must use to justify submitting individual income tax returns on paper instead of electronically, as mandated by state law for most preparers handling ten or more returns annually. It applies to returns like Form 740, 740-NP, 740-NPR, and 741, helping the Department of Revenue track exceptions to the e-file requirement while ensuring compliance with electronic filing rules under KRS 141.020. To file it, simply attach the completed form to the paper tax return you prepare and provide to the taxpayer for their signature and mailing. Completing it involves checking the appropriate box for the specific reason the return cannot be e-filed, filling in any required details like codes or dates, and providing identifying information for both the taxpayer and preparer. Specified preparers include anyone expecting to file more than ten individual returns in a calendar year, and the form covers scenarios from taxpayer preference to technical issues, religious exemptions, or IRS sanctions. Always refer to federal Form 8948 instructions for additional guidance, and note that a return is considered filed by you if submitted on the taxpayer’s behalf in any format.
How To Complete The Form
Name(s) on Tax Return: Enter the full names of the individual or entity as they appear on the tax return.
Tax Year of Return: Specify the calendar or fiscal year for which the return is being filed.
Taxpayer’s Identifying Number: Provide the taxpayer’s Social Security Number or Federal Employer Identification Number.
Preparer’s Name: Write your full name as the tax return preparer.
Preparer Tax Identification Number (PTIN): Input your PTIN issued by the IRS.
Line 1: Mark this box if the taxpayer specifically decides to submit the prepared return by paper mail themselves.
Line 2: Select this option if you obtained a federal waiver allowing paper filing, then note the waiver reference number and approval letter date.
Line 3: Choose this if you belong to a religious group opposed to electronic processes that has existed since December 31, 1950.
Line 4: Indicate this if your e-file attempt failed due to a rejection that could not be fixed, and include the reject code plus number of resolution attempts.
Line 5: Check here if your e-file software lacks support for certain forms or schedules on this return, and list those form or schedule numbers.
Line 6a: Select if you are a foreign preparer without a social security number living abroad, ineligible for e-file, after applying for a PTIN and submitting IRS Form 8946.
Line 6b: Mark this for preparers barred from e-file by an active IRS sanction, without attaching the sanction letter.
Preparer Explanation For Not Filing Electronically: Use this space under line 6c to detail any other technological or verifiable issues preventing e-filing that do not fit prior boxes.