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Suppose the taxpayer does not want to file his or her return by electronic means.

A taxpayer may request a waiver of the requirement to have a return electronically filed. The taxpayer completes Form RPD-41338 , Taxpayer Waiver for Preparers Electronic Filing Requirement. The form is available online. The preparer retains the signed Form RPD-41338, Taxpayer Waiver for Preparers Electronic Filing Requirement, in its records and marks the check box in the Paid Preparer’s Signature Box on the individual’s return that the form is on file.

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