8948 (K-C) E-file Waiver: Request for Waiver of Electronic Filing Requirement (2024)
Kentucky · Kentucky DOR · Used for tax years 2024
Kentucky Form 8948 (K-C) requests a waiver of the electronic filing requirement for a corporation or pass-through entity income tax return. It records the reason electronic filing is not possible and the steps the preparer will take to file future returns electronically.
Who files this form
Kentucky Form 8948 (K-C) is for taxpayers with a valid reason they cannot electronically file a Kentucky corporation or pass-through entity income tax return.
It applies only to Forms 720, 720U, 725, PTE, 740NP-WH, and 740-PTET. The waiver request must be submitted to the Department of Revenue (DOR) for approval before filing on paper.
What you'll need
Have the following information ready:
- Corporation or pass-through entity name, address, tax year, Kentucky Corporation/LLET Account Number, and FEIN.
- Contact name, email address, and telephone number, plus the preparer's PTIN if applicable.
- Details supporting the waiver reason. Depending on the reason, these include the federal waiver reference number and approval letter date, the e-file reject code and number of attempts to resolve it, or the form or schedule the preparer's software does not support.
- For an “Other” reason, an explanation of the circumstances, steps taken to meet the electronic filing requirement, why those steps failed, and the undue hardship compliance would cause.
- A statement explaining the steps the preparer will take to file future returns electronically.
The request also requires the signature of an officer authorized to sign the return and the date.
How to file
- Complete Form 8948 (K-C), check the applicable waiver reason, provide the requested details, and sign and date it.
- The taxpayer, tax preparer, or responsible party must email the completed request to KRC.WEBResponseCorporationTax@ky.gov or DORWEBRESPONSEPASSTHROUGHENTITY@ky.gov for approval before filing on paper.
- DOR will review the request and send its approval or denial to the contact listed on the request.
- If approved, attach a copy of the approved form signed by DOR to the paper-filed return. If denied, the company should file electronically.
Common mistakes
- Filing on paper before obtaining DOR approval. The request must be submitted for approval before paper filing.
- Leaving the approved waiver off the paper return. Attach a copy of the approved form signed by DOR.
- Using this waiver for a return other than Forms 720, 720U, 725, PTE, 740NP-WH, or 740-PTET. The form applies only to those returns.
Questions people ask
What reasons can I give for requesting a waiver?
The form lists a federal e-file waiver, an unresolved IRS or Kentucky e-file rejection, software that does not support a required form or schedule, and certain preparer eligibility restrictions. It also includes an “Other” option requiring an explanation of the circumstances, unsuccessful compliance efforts, and undue hardship.
Can my tax preparer submit the request?
Yes. The taxpayer, tax preparer, or responsible party may submit the completed form by email.
How will I learn whether my request was approved?
DOR will review the request and provide a response to the contact listed on it.
What do I do after approval or denial?
If approved, attach a copy of the approved form signed by DOR to the paper-filed return. If denied, the company should file electronically.