Reporting Agent Technical Fact Sheet
Employment Tax e-file Program
A Reporting Agent is an accounting service, franchiser, bank or other person who complies with Revenue Procedure (Rev. Proc.) 2012-32 (Formerly Rev. Proc. 2007-38) and is authorized to prepare electronically a Form 940/941/944 for a taxpayer. Reporting Agents sign all of the electronic returns they file with a single PIN signature. Reporting Agents may transmit their own returns, or may use the services of a third-party transmitter.
A reporting Agent must complete Form 8655, Reporting Agent Authorization, for each client for whom a return will be filed. Further instructions can be found in Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Depositors.
To participate in the Employment Tax e-file Program, prospective participants must first complete and submit an IRS e-file application. You can complete the IRS e-file application online 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, phone 1-866-255-0654 (toll-free)
In order to electronically file, you must use approved software that has gone through the IRS assurance testing process. You can visit our Approved IRS e-file for Business Provider page (Legacy) or the Modernized e-File (MeF) Provider to get started. If you want to develop your own software, refer to the Software Developers fact sheet.
Although the IRS does not charge a fee to participate in the e-file program, there may be a charge based upon which Software Provider you choose to satisfy your business needs. We suggest you visit our Approved IRS e-file for Business Provider page to select the company you would like to use to file your 940/941/944 returns electronically.
Reporting Agents sign all of the electronic returns they file with a single PIN signature.
Proof of Filing
Contact your Software Provider to obtain your proof of filing.
Employment Taxes Implemented in Modernized e-File (MeF)
Employment Taxes were implemented in the Modernized e-File (MeF) Platform January 2014. For more information see 94x MeF Development Information. 94x Employment Tax e-file System and 94x MeF will be running concurrently.