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.
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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