94x On-Line e-File (IRS Authorized Signer)
A potential 94x OnLine e-Filer must be approved to become an IRS Authorized Signer. A business taxpayer who wants to participate in IRS e-file using the Employment Tax e-file System and approved Commercial Off-the-Shelf (COTS) software must be a Principal for the business or organization they represent, as follows:
- Sole Proprietor for a sole proprietorship
- Partner with 5% or more interest in a partnership or person authorized to act in legal and or tax matters
- President, Vice President, Secretary or Treasurer of a corporation
- Other. The Principal for an entity that is not a sole proprietorship, partnership, or corporation is an individual authorized to act in legal and or tax matters
The signature provisions for electronically filed Forms 94x are defined in the Employment Tax e-file System Implementation and User Guide ( Publication 3823). To become an IRS Authorized Signer, complete the 94x OnLine PIN Registration Process. Once approved, IRS will send you a 10 digit Personal Identification Number (PIN) used to electronically sign the 94x Family of Returns.
An IRS Authorized Signer of an e-filed 94x return is required to complete the following actions:
- Return the Receipt of Affirmation that your PIN has been received
- Use the designated PIN to sign all 94x Family of Returns electronically
- Authenticate you are the IRS Authorized signer when the returns are submitted electronically
The Electronic Management System (EMS)/Customer Data Base (CDB) contain the information for the 94x OnLine e-Filer who signs his own returns. This system is used to process the 94x PIN Registration and to verify the IRS Authorized Signer of the e-filed return is the same person that signed the PIN Registration.
The 94x OnLine e-Filer is only an authorized signer of their own returns. The 94x OnLine e-Filer cannot electronically send his/her return to the IRS. The return can only be sent to the IRS by a third party Transmitter, using approved COTS software.
An Authorized IRS e-file Provider known as an Electronic Return Originator may also be required to "originate" the electronic submission of tax returns to the IRS. Some COTS software allow for completion of the 94x PIN Registration and preparation of the electronic return in the same package.
For additional information about the IRS Authorized Signer and supportive 94x e-file Program Customer Roles review the Publication 3823.
Also review the following documents for additional governing rules and regulations you need to know regarding the roles and responsibilities of Authorized IRS e-file Providers:
- Revenue Procedure 2007-40, Authorized IRS e-file Provider Responsibilities
- Publication 3112, IRS e-file Application and Participation