e-File Form 940, 941 or 944 for Small Businesses
If you are a small business owner, you have two options to e-file tax forms of the 94x series.
Option 1 - Have an IRS Authorized e-file Provider prepare, sign, and e-file the forms for you.
Option 2 - Complete the steps below to prepare your return and become an IRS authorized e-file signer. Then, have a third party e-file it for you. You can use e-file to prepare up to five employment tax returns a year (e.g., 1 Form 940 and 4 quarters Form 941).
- Step 1 - Buy IRS Approved Commercial-Off-the-Shelf (COTS) software. IRS Approved COTS software is made available through an Authorized IRS Online Filing Provider.
- Step 2 - Complete the online PIN registration within the COTS software, submit to IRS for approval as an IRS Authorized Signer, and receive a 10 digit PIN. You should submit the 94x PIN registration 45 days in advance of the due date of the first Form 94x return to ensure timely filing.
- Step 3 - Return the statement of receipt for your PIN to us within 10 business days.
- Step 4 - Use your COTS software to send your return to an authorized transmitter who e-files 94x returns.
Note: We no longer accept the Supporting Statement to Correct Information (Form 941C) electronically. You must make your corrections on the paper Form 94x adjusted Tax Forms. For more information, check Correcting Employment Taxes.
Please contact the e-help desk with any questions.