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15734: 94x - Types of 94x Series e-Filers (DAS)


94x

Drake Accounting®: What are the different types of 94x series filers? 

 

 

An EFIN is required to e-file tax returns. If you already have an EFIN, you must update the information on file with the IRS to be able to e-file 94x series tax returns. Log on to your IRS e-Services account to update this information.

 E-Fileable 94x series tax returns include Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944 and 945 (correct/amended Forms 94x and Form 944-SP cannot be e-Filed). You can transmit your client's 94x returns as an ERO or as a Reporting Agent. You can also transmit your own returns as a Reporting Agent or as a Business Taxpayer.

Regardless of the type of 94x e-filer you will be for a particular client (Business Taxpayer, ERO, or Reporting Agent), the IRS requires use of a PIN (personal identification number) to sign 94x tax returns that are e-filed. The PIN is a confidential electronic signature used by the person or entity it identifies.

Type Description PIN Signature Who is Responsible for the content?
Business Taxpayer Electronically files 94x returns for his or her own company 10-digit PIN assigned by the IRS The Business Taxpayer
ERO
  • Electronically files 94x returns for their customer
  • The ERO is providing the e-filing service
  • Uses an 11-digit PIN made up of the ERO’s EFIN and a 5-digit self-selected PIN that identifies the ERO.
  • The same 11-digit PIN is used for each 94x return the ERO e-files.
  • An additional 5-digit self-selected PIN for the ERO’s customer is used to identify each individual customer to the IRS. The client must enter the PIN unless the client has signed Form 8879-EMP authorizing the ERO to enter it. Authorizes transmission of each return by signing Form 8879-EMP IRS e-file Signature Authorization before the return is transmitted. The ERO retains Form 8879-EMP for four years.
The ERO's customer
Reporting Agent Electronically signs and e-files on behalf of the client Uses same 5-digit PIN for all clients. The Reporting Agent

See IRS Taxpayer Technical Fact Sheet and 94x On-Line e-File (IRS Authorized Signer) for additional information.

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