Overview

e-Fileable 94x series tax returns include Forms 940, 940-PR, 941, 941-PR, 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	Responsible for Content
Business Taxpayer	Electronically files 94x returns for his or her own company	10-digit PIN assigned by the IRS	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.	ERO's customer
Reporting Agent	Electronically signs and e-files on behalf of the client	Uses same 5-digit PIN for all clients.	Reporting agent

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