8948 (K-C) E-file Waiver: Request for Waiver of Electronic Filing Requirement (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Kentucky Form 8948 (K-C) requests a waiver of the electronic filing requirement for corporation or pass-through entity income tax returns. It records the reason for the request and the steps the preparer will take to file future returns electronically.
Who files this form
Taxpayers who have a valid reason they cannot electronically file a Kentucky corporation or pass-through entity income tax return can use Form 8948(K-C) to request a waiver.
The waiver applies only to Forms 720, 720U, 725, PTE, 740NP-WH, and 740-PTET. The request must be submitted to the Kentucky Department of Revenue (DOR) for approval before filing on paper.
What you'll need
Have the following information ready:
- Entity name, address, tax year of the return, 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.
- If selecting “Other,” a description 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 form includes a signature and date line for the officer authorized to sign the return.
How to file
- Complete Form 8948(K-C), check the applicable waiver reason, provide the requested explanations, and have the authorized officer 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 form.
- 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 signed by DOR.
- Overlooking the form's nine-digit requirement for the Kentucky Corporation/LLET Account Number. If the number has six digits, add leading zeros.
Questions people ask
Can an unresolved e-file rejection be a reason to request a waiver?
Yes. The form lists an IRS or Kentucky e-file rejection that could not be resolved. Provide the reject code and the number of attempts to resolve it.
What if the preparer's software does not support a required form or schedule?
The form lists this as a waiver reason. Identify the unsupported form or schedule.
Does a federal e-file waiver remove the need for Kentucky approval?
The form lists a federal waiver as a reason for the Kentucky request and asks for its reference number and approval letter date. The Kentucky waiver request still must be submitted to DOR for approval before filing on paper.
How will I receive a decision?
DOR will provide a response to the contact listed on the request. If the request is denied, the company should file electronically.