CWU: How do I apply for a Reporting Agent PIN to e-file 94X returns?
Before applying for a Reporting Agent PIN, you must have an EFIN that authorizes 94x e-filing, which qualifies you as an Electronic Return Originator (ERO). For more information, see Related Links below.
A Reporting agent signs all 94x transmissions with the same IRS-assigned 5-digit PIN signature. A Reporting Agent's transmissions require neither a taxpayer PIN nor a Form 8879-EMP IRS e-file Signature Authorization signed by the taxpayer.
A Reporting Agent is an accounting service, franchiser, bank, or other entity that complies with Rev. Proc. 2012-32, IRB 2012-34, and is authorized to prepare and electronically file Forms 940, 941, and 944 for a taxpayer. Reporting Agents sign all of the electronic returns they file with a 5- digit PIN signature. The Reporting Agent PIN is issued through the IRS e-file Application Process as a result of selecting Reporting Agent as a provider option on the application.
Reporting Agents may transmit their own returns, or may use the services of a third party transmitter.
To apply for a Reporting Agent PIN -
- Complete Form 8655 for each client.
- Download Form 8655 from the IRS web site (Form 8655, Reporting Agent Authorization) or, from the home window of Client Write-Up, go to Tools > Print Blank Forms, select Federal 94X series, and double-click Form 8655. Click the printer icon. Print and fill out one Form 8655 for each client for whom you will e-file.
- Prepare a Form 8655 for your firm if you intend to file your own firm's 94x returns as a Reporting Agent.
- Have each client sign the completed Form 8655.
- Complete the Reporting Agent's List. See the example in Attachments below, or see Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors, page 16). For a Microsoft Word template of the Reporting Agent’s List:
- Log into Support.DrakeSoftware.com
- Go to Client Write-Up > Tutorials.
- Below the list of tutorials, click on Reporting Agent’s List (.doc Template).
- Save the template to your desktop
- After all client 8655s have been signed, mail or fax the signed 8655s to the IRS with the completed Reporting Agent's List, using this address or fax number:
Internal Revenue Service
Accounts Management Service Center
MS 6748 RAF Team
1973 North Rulon White Blvd.
Ogden, UT 84404
IRS Fax: (801) 620-4142.
- The RAF team processes the 8655s and returns the Reporting Agent list to you containing the Name Control for each taxpayer entity.
- Processing can take two weeks to a month. To check the status of processing, call the RAF team at (801) 620-3852.
- When you receive your five-digit signature PIN, go to Firm > Firm Info./Global Settings and
- Select E-File 94x.
- Enter the PIN in the Reporting Agent PIN field.
- Enter your firm's name control in the Name Control for E-File… field. (Call the IRS Business and Specialty Tax Line at 800-829-4933 or the IRS e-Help Desk at 866-255-0654 or for Name Control assistance. You must have the firm's EIN to identify the name control.)
- Click Save to save changes.
For additional information about becoming a reporting agent, and reporting agent responsibilities, see Publication 1474. For a video demonstration of how to complete the Reporting Agent PIN application in CWU, see 94X PIN Application (Reporting Agents).