e-File Form 940, 941 or 944 for Small Businesses
If you are a small business owner, you have four options to e-file tax forms of the 940 series. You must use a 94x MeF provider for options 2 or 3.
Option 1 - Have an IRS Authorized e-file Provider prepare, sign, and e-file the forms for you.
Option 2 - Choose a provider where you have the option of signing the return with a PIN in person or you can allow your provider to sign your return with a PIN for you. Complete Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945, if you and the electronic return originator (ERO) want to use a personal identification number (PIN) to electronically sign an electronic employment tax return.
Option 3 - Choose a provider that offers a scanned signature method. There are no PINs involved. You will physically sign the form, scan, and either you or the ERO will attach it to the file. Complete Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return. Your provider will use the completed form to submit your signature with your return. Please refer to your online provider’s instructions for signing Form 8453-EMP.
Option 4 - 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 PIN registration 45 days in advance of the due date for submitting an Employment Tax 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.