The Rhode Island Petition for Waiver of the Mandatory Electronic Filing Requirements is a form filed by taxpayers to request a waiver from the requirement of filing their Rhode Island tax returns electronically. The petition must be filed with the Rhode Island Division of Taxation. The two types of waivers are the general waiver and the hardship waiver. The general waiver is available to taxpayers who have an exemption from the electronic filing requirements due to medical, disability or religious reasons. The hardship waiver is available to taxpayers who are unable to comply with the electronic filing requirements due to financial hardship or other extenuating circumstances. The petition must provide information about the taxpayer’s financial situation, as well as an explanation of why electronic filing is not possible. If approved, the waiver will allow the taxpayer to file their Rhode Island tax return in paper form.