Loading…
Enrolled Agent ReadyStudyingPart 1
Switch exam
Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresA specified tax return preparer's client insists on filing her 2025 return on paper. What should the preparer do?
A taxpayer may choose to file on paper. The preparer should obtain a hand-signed and dated taxpayer choice statement (kept in the preparer's records) and attach Form 8948, Preparer Explanation for Not Filing Electronically, to the paper return, checking the client-choice box. Source: Treas. Reg. 301.6011-7(a)(4); Form 8948 instructions; Rev. Proc. 2011-25. Tax year: 2025 (law as of 31 Dec 2025).
Filing on paper without Form 8948.
Practice more Part 3 The Filing Process: e-file, Records and Data Security questions
Exam-style questions with worked answers, then full timed mocks. Free to start.
Build a daily practice habit — a few exam-style questions a day, with worked answers. Free to start.
Start practicing →Original study material mapped to the public IRS SEE content outlines; not a real exam question.Not affiliated with or endorsed by the IRS or PSI. Verify figures and rules against current guidance before relying on them.