Taxpayer under 16

[Justataxguy]

Client's 15 year old worked for a dairy farmer and received a W2 with federal tax withheld. I did a 1040EZ for him and when going through the efile process got a message "return not eligible for efile if TP under 16 and has not filed before". I have prepared form for mailing but am wondering if I need to send along form 8948 - "Preparer Explanation for Not Filing Electronically". Read the instructions for the form but don't see anything there that applies to this situation. This is a new one for me and I would appreciate any advice.

[David1980]

You should still be able to use the practitioner PIN method of signing a return. You won't be able to use self-select PIN.

[mactoolsix]

Here's the IRS topic page about this

http://www.irs.gov/taxtopics/tc255.html

Mike

[taxea]

I use the last five of the SSN and input as preparer. Wastes less time.