ERO Technical Fact Sheet
Employment Tax e-file Program
An Electronic Return Originator (ERO) is any entity that "originates" the electronic submission of tax returns to the IRS. An ERO is identified by an Electronic Filer Identification Number (EFIN). ERO’s do not transmit return data directly to the IRS, but rather through a Third Party Transmitter.
To participate in the Employment Tax e-file Program, as a prospective ERO participant, complete and submit an IRS e-file Application, after registering for e-services. Additional guidance can be found in Publication 3112. Follow the instructions provided to complete your application.
If you have questions, or require assistance completing the IRS e-file application, contact the e-help Desk at 1-866-255-0654 (toll-free).
An ERO does not have signature authority and should not be issued a 10 digit PIN to sign an OnLine Employment Tax Return for the taxpayer. The Business taxpayer ( IRS Authorized Signer) must sign their own return via the approved software and should not disclose the PIN to anyone. PINs are confidential.
If the ERO applied for multiple roles, indicating on his IRS e-File Application that he wants to be a Reporting Agent then and only then will he be granted signature authority via a five (5) digit Reporting Agent PIN to sign for the client and for the tax periods referenced on the client’s Form 8655 submitted to IRS for processing.
Refer to Publication 3823 for complete guidelines regarding the Reporting Agent role criteria. Also, for complete guidelines regarding Authorized IRS e-file Providers that support 94x e-Filer participants refer to Publication 3112 and Revenue Procedure 2007-40.
In order to participate in IRS e- file, a prospective ERO must use IRS approved tax software that has gone through the IRS assurance testing process. Visit the Approved IRS e-file for Business Providers page to get started.
Although the IRS does not charge a fee to participate in the IRS e-file program, there may be a charge based upon which Software Provider is chosen to satisfy your business needs. To assist you in selecting the company you'd like to use to file your Form 940, 941, or 944 returns electronically, we suggest you visit the Approved IRS e-file for Business Providers page as well as the Payroll Service Providers page.
Proof of Filing
Contact your Provider to obtain your proof of filing.
Employment Taxes Coming to Modernized e-File (MeF)
Employment Taxes will be coming to Modernized e-File (MeF) January 2014. For more information see 94x MeF Development Information. 94x Employment Tax e-file System and 94x MeF will be running concurrently.