CWU: e-Filing Overview of 94x Series Forms
In the 94x form series, the IRS accepts only Forms 940, 941, 941-SS, 943, 944, and 945 for e-filing through their Employment Tax e-file System (ETS). Any other 94x forms cannot be e-filed. An e-filed 94x return has the same due date as the paper-filed return. See Publication 15 (Circular E) for more information.
A Personal Identification Number (PIN) is used to sign electronic returns. You may have to apply for an IRS-assigned PIN, depending on your status as an IRS e-File Provider. To e-file 94x returns, you must set up CWU based on your Provider role as:
- Business Taxpayer,
- Electronic Return Originator (ERO),
- or Reporting Agent.
After setup, a 94x return that you create in CWU can be transmitted to the IRS. Drake receives the return first and validates the return based on IRS guidelines before transmitting it to the IRS for review. You must verify IRS acceptance of each transmission. If a transmission is rejected by Drake or by the IRS, you must correct the cause of rejection before attempting to recreate and transmit it again.
You cannot set up CWU to e-file 94x returns unless:
- You have activated CWU with a valid CWU Serial #. This functionality is not available in “demo” mode.
- You are an IRS e-File Provider and have a valid Electronic Filing Identification Number (EFIN) assigned by the IRS with specific authority to e-file employment tax returns. You cannot e-file 94x returns with a temporary, Drake-assigned EFIN or with an EFIN that lacks 94x return authority.
- You have taken all other steps required by your Provider role. This is covered in the article "e-Filing Forms 94x - Setup (CWU)" (Related Links below).
For an overview of the 94X e-file process in CWU, see CWU e-Filing 94X Returns.