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11346: 94X PIN Applications - Reporting Agent PIN (CWU)


CWU 94x

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 -

  1. 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.
  2. Have each client sign the completed Form 8655.
  3. 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:
    1. Log into Support.DrakeSoftware.com
    2. Go to Client Write-Up > Tutorials.
    3. Below the list of tutorials, click on Reporting Agent’s List (.doc Template).
    4. Save the template to your desktop
  4. 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.
  5. When you receive your five-digit signature PIN, go to Firm > Firm Info./Global Settings and
    1. Select E-File 94x.
    2. Enter the PIN in the Reporting Agent PIN field.
    3. 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.)
    4. 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).


Attachments

Sample Reporting Agent's List.pdf 10.00 KB, 1.2K views

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